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Lindenhurst Union Free School District – Collections (2024M-24)
… and educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Dutchess County – Contract Monitoring (2023M-142)
… have appropriate supporting documentation and are in compliance with contract guidelines. Monitor the contract to …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142State Agencies Bulletin No. 829
… Mid-Hudson, Inconvenience Pay and Overtime Adjustments for seasonal hourly employees. Affected Employees Seasonal hourly employees who meet the eligibility criteria … and Inconvenience Pay retroactive to April 1, 2007 for seasonal PEF-represented employees who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/829-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 817
… Mid-Hudson, Inconvenience Pay and Overtime Adjustments for Seasonal hourly employees. Affected Employees Seasonal hourly employees who meet the eligibility criteria … and Inconvenience Pay retroactive to April 1, 2007 for Seasonal CSEA-represented employees who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/817-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalLehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman College … education students. Lehman, located in the Bronx, New York, is one of CUNY’s 11 senior colleges, and has more … policies and procedures. Prior to establishing any new bank account, the Policy requires colleges to notify the …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsState Agencies Bulletin No. 920
… Purpose To inform agencies of the new Additional Pay earnings codes and to provide instructions to pay the Firearms Training and Safety Incentive Program … To inform agencies of the new Additional Pay earnings codes and to provide instructions to pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/920-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 991
… Purpose To inform agencies of a new Time Entry code and to provide instructions for payment of the 2009 Uniform Cleaning and Maintenance Allowance for Lifeguards. Affected Employees … dated February 5, 2010 provides for Uniform Cleaning and Maintenance Allowance payments to eligible employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/991-2009-uniform-cleaning-and-maintenance-allowance-lifeguardsTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… eight recorded cash and check collections totaling $161 were deposited in the bank and whether cash collections … balance of $4,375 as of October 31, 2024.Additionally, the Board did not perform an annual audit of the Clerk’s records, … that, if implemented, will help the Clerk and Board improve collection records, procedures and oversight. …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19College of Mount Saint Vincent – Tuition Assistance Program
… students for State-funded Tuition Assistance Program (TAP) awards. Background The College of Mount Saint Vincent … the annual tuition for full-time study is about $27,860. TAP is an entitlement program designed to provide funds for … tuition costs to eligible students. Schools receiving TAP payments certify student eligibility. For the three …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programOn-Time Performance
… where customers can connect with the Staten Island Ferry (Ferry) to Manhattan. SIR trains run 24 hours a day, seven … MTA website. The schedule is designed to accommodate the Ferry, which is operated by the NYC Department of …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceOpinion 97-17
… 1953, CHAPTER 768 (MCKINNEY'S UNCONSOLIDATED LAWS, §6211, et seq .): The board of trustees of a city and county public … officers. Article 18 of the General Municipal Law (§800 et seq .), as amended by chapter 813 of the Laws of 1987, … as amended (see McKinney's Unconsolidated Laws, §6211 et seq .). The governing board of a county which establishes …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Controls Over Cash Advance Accounts
… 2011 through June 30, 2014. Background Section 115 of the State Finance Law authorizes the establishment of cash advance accounts, which State agencies may use for petty cash, travel, and other … an unrelated account, without notifying the Office of the State Comptroller (OSC) of the change. Two funds had …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsTuition Assistance Program – DeVry College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Founded in 1931, DeVry University … programs leading to an associate’s or bachelor’s degree. TAP-eligible programs include business administration, … students enrolled at DeVry’s New York campuses. TAP is an entitlement program designed to provide funds for …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased the risk that … ensured meals and refreshments meals provided at BOCES meetings and events meetings were appropriate …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesOnTECH Charter High School - Information Technology (2023M-71)
… Determine whether OnTECH Charter High School School officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Artificial Intelligence Governance
To assess New York Citys progress in establishing an appropriate governance structure over the development and use of artificial intelligence AI tools and systems
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… invoices and/or other documentation. However, none of these claims were independently reviewed and approved … communicate expectations for the claims audit process. The Secretary of the Board (Secretary) reviewed the tested claims between one and 146 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsLong Lake Central School District – Capital Project (2021M-183)
… the project and accurately separated revenue sources in the accounting records during the audit period to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Copiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … are not properly segregated. Key Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… justification of need, cost justification, and if required by the governmental entity, the board resolution authorizing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreements