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Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Village of Mount Morris – Treasurer’s Office (2013M-65)
… to February 12, 2013. Background The Village of Mount Morris is located in the Town of Mount Morris in Livingston County, and has a population of approximately 3,000 residents. The Village is governed by a Board of Trustees, which comprises four elected Trustees …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… prior to being made, including a $800 credit card payment to a non-Company vendor, $540 for member … properly supported and authorized by the Board prior to payment. Company officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… Village of Afton (Village) Board properly audited claims and monitored non-payroll disbursements. Key Findings The … payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Red Hook Central School District – Inventories (2023M-133)
… monitor and safeguard fuel and E-Z Pass tags, these assets could have been misused, lost and/or stolen. We found …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Internal Control
… Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards … Federal Resources GAO Standards for Internal Control in the Federal Government (Green Book) Provides a framework …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlState Agencies Bulletin No. 2249
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase and a one-time retroactive dues … Affected Employees: Affected employees are members of NYSCOPBA, Inc. and are currently in, or were previously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationOversight of Information Technology Consultants and Contract Staffing
… technology (IT) services procured from consultants and contract staff to ensure compliance with contract terms and deliverables. The audit covered ITS agreements … comply with the predefined standards – generic terms and conditions for all ITS contracts – outlined within the State …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingADAPT Community Network – Compliance With the Reimbursable Cost Manual
… $207,703 in compensations costs for six employees that should not have been charged to the SED cost-based programs. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-46
… check dated June 20, 2001 There will be no direct deposit for this payment Background Information Chapters 69, 70, and … bargaining units in the Unified Court System, provide for Uniform Allowance payments to eligible employees. Payment … Criteria There are various Uniform Allowance payments for employees in Bargaining Units SY, SR, DR, F8, 87 and G9. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentCompliance With the Safe Schools Against Violence in Education Act
… 16, 2014. Background The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to address the need to provide a safe learning environment for New York’s students in pre-kindergarten through 12th grade. To comply with the …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actDiNapoli: Facilities Using Radioactive Materials or Radiation Equipment in New York City Were Not Always Properly Inspected or Licensed
… 358 facilities licensed for handling radioactive materials in New York City. In addition there were 97 hospitals and 7,030 non-hospitals … current and the prior registration period, four had gaps in their registration periods and six had not been inspected …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-facilities-using-radioactive-materials-or-radiation-equipment-new-york-city-were-not-alwaysDiNapoli: Audit Finds Misuse of Funds in Town of Fishkill
… V. Grady. “Senior citizens who thought they were paying for activities and events were unwittingly padding this … action to shore up internal financial controls so taxpayer funds are secure and being spent appropriately in the … the former director retired, auditors project that center funds totaling as much as $26,000 in 2011 and $19,000 in 2012 …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkillDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… program. “Vulnerable customers are the losers when the MTA does not hold the contractor accountable for repeated …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableXII.6.E Making an Emergency Payment – XII. Expenditures
… Business Units how to process vouchers to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior to payment. An emergency procurement is one in which an urgent and … under normal business practices does not constitute an emergency. The Office of the State Comptroller’s (OSC) Bureau …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentState Agencies Bulletin No. 1985
… all employees appearing on the report. If the employee does provide a new form(s), agencies must update the … taxable gross.’ If an employee appearing on the report does not provide a new Form W-4, begin withholding as if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022DiNapoli: 59 School Districts in Fiscal Stress
… This is a decrease from 82 districts that were listed in stress last year and 90 the year prior. This is the fourth … latest round of scoring designated two school districts in “significant fiscal stress,” nine in “moderate fiscal stress” and the remaining 48 as …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressState Agencies Bulletin No. 1895
… this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates that the agencies must follow. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1891
… exempt from Federal, State, and/or Local tax withholding in tax year 2021. Affected Employees Employees who claimed … exempt from Federal, State, and/or Local tax withholding in 2020 and employees who submit withholding certificates claiming exempt in 2021 are affected. Background According to IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021State Comptroller DiNapoli Releases Audits
… Developmental Disabilities (OPWDD): Oversight of Young Adult Institute (YAI) Inc.'s Family Support Services …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits