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Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up) (2020-F-6) 30-Day Response
To determine the extent of implementation of the five recommendations made in our initial audit report, Enforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f6-response.pdfCompliance With the Clery Act (Follow-Up) (2016-F-4), 30-Day Response
We have followed up on the actions taken by officials of the State University of New York (SUNY) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f4-response.pdfNew York’s Social Insurance Programs
This report examines four major social insurance programs available in New York State: unemployment compensation, workers’ compensation, temporary disability insurance, and family leave insurance (paid family leave).
https://www.osc.ny.gov/files/reports/pdf/social-insurance-programs.pdfIroquois Central School District - Financial Management (2018M-102)
… [read complete report - pdf] Audit Objective Determine whether the Board and … reserves and District officials did not prepare an annual report of reserves, as required by the District’s policy. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/iroquois-central-school-district-financial-management-2018m-102Wainscott Common School District - Financial Condition (2018M-237)
… the Board and District officials effectively managed general fund balances. Key Findings Unrestricted fund balance … the Board and District officials effectively managed general fund balances …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Sag Harbor Union Free School District – Claims Auditing (2022M-174)
… . We reviewed 208 invoices totaling $1.3 million to determine whether an adequate claims audit was performed … lacked receipt acknowledgments but never reported these to the Board. Key Recommendations Perform a thorough, … contracts and/or bids. Report all claims audit findings to the Board. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … disagreed with the findings and recommendations in our report. Appendix B includes our comments on the issues raised …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectOtego-Unadilla Central School District – Information Technology (2021M-178)
… Objective Determine whether the Otego-Unadilla Central School District (District) Board and officials ensured District … action. … Determine whether the OtegoUnadilla Central School District District Board and officials ensured District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/otego-unadilla-central-school-district-information-technology-2021m-178Village of Arkport – Water Fund Financial Operations (2020M-45)
… Board did not properly segregate water billing and duties or establish compensating controls. Late penalties were not … of accounting. Segregate the Treasurer's financial duties or establish compensating controls, such as providing … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Raquette Lake Union Free School District - Business Office Operations (2023M-151)
… Audit Objective Determine whether the Raquette Lake Union Free School District (District) Board of Education (Board) and District officials provided effective oversight of the Business Office …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mState Agencies Bulletin No. 859
… of the new Additional Pay Earnings codes and to provide instructions to pay the Licensure Premium. Affected Employees Employees in Agencies 11260 and … beginning in Pay Period 18L, paychecks dated 12/18/08 Payment Information and Eligibility Criteria The PEF …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindTown of Owego – Shared Services Facility Capital Project (2022M-42)
… [read complete report - pdf] Audit Objective Determine whether the Town of … finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all … Town officials disagreed with certain findings in our report. Appendix B includes our comments on issues Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… of duties or other mitigating controls were in place. For perspective, the firm was allowed to disburse $2.5 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Montauk Fire District – Board Oversight (2024M-117)
… As a result, the Board diminished the District’s transparency and its ability to assess the District’s … The District’s LOSAP point system was inconsistent with New York State General Municipal Law (GML) in several aspects, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Falconer Central School District – Financial Management (2024M-52)
… [read complete report – pdf] Audit Objective Determine whether the … excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and … or reasonably funded. Key Recommendations The audit report includes six recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… [read complete report – pdf] Audit Objective Determine whether the Village … 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total … Law) Section 4-408(e). Key Recommendations The audit report includes seven recommendations that will improve the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Civil Service: Payments by … or at-risk youth. They also found that DYCD does not have procedures requiring its providers to screen youth for … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… in addressing the issues identified in the initial report. Of the nine prior audit recommendations, one was … by DOL. State Education Department: Programs for Little Learners (PFLL): Compliance With the Reimbursable Cost Manual (2017-S-87) For the three fiscal years ended June 30, 2015, auditors …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0State Police Bulletin No. SP-232
… The purpose of this bulletin is to inform the Division of State Police of OSC’s Automatic processing of the 2022 State … Criteria: Employees in Bargaining Unit 62 who have a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip), Leave of Absence/MTS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-232-2022-state-police-expertise-payState Police Bulletin No. SP-222
… Purpose The purpose of this bulletin is to inform the Division of State Police of … on 11/01/2021 as follows: Earnings Code: EXP Effective Date: 11/01/2021 OT Eff Date: 11/01/2021 Annual Addl … Annual Addl Earnings (to prevent making another payment) Retirement Information The 2021 Expertise Pay is pensionable. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-222-2021-state-police-expertise-pay