Search
Compliance With Executive Order 95 (Open Data) 2020-S-36
To determine whether the Olympic Regional Development Authority (ORDA) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services under EO 95.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s36.pdfTechnology Transfer Program and Royalty Payments (Follow-Up) (2020-F-32)
To follow up on the actions taken by officials of the Research Foundation for the State University of New York to implement the recommendations contained in our audit report, Technology Transfer Program and Royalty Payments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f32.pdfThe Child School – Compliance With the Reimbursable Cost Manual (2012-S-67)
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s67.pdfIX.3.A Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies - Pre-Award Spending Projects – IX. Federal Grants
… the start of the grant period. However, agencies may have a programmatic need to spend against an award prior to … the agency can establish pre-award projects for awards that agencies receive on an ongoing basis (e.g. annually, … to a contract and grant record in SFS by the end of the state fiscal year. It is the responsibility of the agency to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix3a-establish-maintain-federal-grants-sfs-non-onboarding-agencies-pre-award-spending-projectsAlternative and Out-of-Service Death Benefits – En-Con Police Officers Plan
… 375-c) or this special plan as of the date of your death. A comparison will be made and the greater benefit will be paid. Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, … leaving covered service but were gainfully employed during that time. …
https://www.osc.ny.gov/retirement/publications/1822/alternative-and-out-service-death-benefitsMinds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). We audited the costs that MIM reported on its CFR for the fiscal year ended June … rates are based on financial information, including costs, that MIM reports to SED on its annual CFR. To be eligible …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualEndwell Fire District – Controls Over Financial Operations (2013M-277)
… June 14, 2013. Background The Endwell Fire District is a district corporation of the State, distinct and separate from the Town of Union and the … real property taxes. Key Findings The Board did not ensure that all disbursements were for proper purposes. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277IX.7.F M-Year Legislation – IX. Federal Grants
… Most federal grant award funding has a limited period of availability. Some grant’s period of … years from September 30, 2015). OSC strongly recommends that state agencies make every effort to disburse and/or adjust … Most federal grant award funding has a limited period of availability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… terms are used interchangeably in this publication) is a classic internal control activity. It is also a control … to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… an agency is reimbursing the expenses of an employee from a different agency, the submitting agency must ensure that the appropriate employee information and chart of … according to a specific plan, any direct deposits from the State, including expense reimbursements, will be distributed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentSelected Aspects of Discretionary Spending
… purposes, and it incurs indirect or “discretionary costs” that support overall objectives. Each public authority should … and procedures specifying the types of discretionary costs that are appropriate and the dollar thresholds, supporting … Selected Aspects of Discretionary Spending (2012-S-158) State University Construction Fund: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Town of Dix – Justice Court Operations (2022M-06)
… report - pdf] Audit Objective Determine whether the Town of Dix (Town) Justices collected, recorded, deposited, … reported. The Justices did not provide adequate oversight of the clerk, ensure she was properly trained or prepare … errors occurred, causing the Court to owe the Office of the State Comptroller’s Justice Court Fund (JCF) $21,204, …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06East Aurora Union Free School District - Procurement (2023M-125)
… Free School District (District) officials procured goods and services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always procure goods and services in a competitive manner. Officials did not … Determine whether the East Aurora Union Free School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Town of Lockport – Justice Court (2018M-36)
… than 200 outstanding bail amounts totaling over $54,000 that were more than six years old. The Justices did not ensure that all tickets were properly disposed in a timely manner or that fines and fees were properly collected, so the New York State Department of Motor Vehicles (DMV) pending ticket …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36Rhinecliff Fire District – Board Oversight (2024M-154)
… adequately provide oversight of financial operations. As a result, the Board hindered their ability to make informed … and cannot assure taxpayers and other interested parties that the District’s financial activities are adequately … policy or procurement policy, as required by New York State General Municipal Law (GML) sections 806, 808 and 39, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154City of Olean – Budget Review (B1-14-1)
… 31, 2007. Local Finance Law requires all local governments that have been authorized to issue obligations to fund … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … Key Findings Based on the results of our review, we found that the significant revenue and expenditure projections in …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Chenango Valley Central School District – Budget Review (B4-13-11)
… 30, 2008. Local Finance Law requires all local governments that have been authorized to issue obligations to fund … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … with the property tax levy limit. Key Recommendation Adopt a food service fund budget that more closely aligns with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Town of Sweden – Justice Court (2014M-318)
… The Town of Sweden is located in Monroe County, has a population of approximately 14,175 and includes the State University of New York College at Brockport. The Town … to the scofflaw program, but do not use the report that includes all tickets pending for more than 60 days, …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318City of Olean – Budget Review (B1-15-2)
… 31, 2007. Local Finance Law requires all local governments that have been authorized to issue obligations to fund … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations … does not include an interest payment of $56,708 due on a bond anticipation note. The City’s proposed budget complies …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2City of Yonkers – Information Technology (2017M-86)
… approximately $1.1 billion. Key Findings The IT department’s acceptable computer use policy was not signed or … recovery plan. Key Recommendations Update the City’s acceptable use policy and ensure that all users of the City’s IT assets have signed acknowledgement forms on file. Adopt …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86