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Disposal of Electronic Devices
… had been permanently cleaned of all personal, private and sensitive information, and also whether the Department had developed formal … re-use of electronic devices. Personal computers, tablets, and smart phones pose a particular concern because they can … State had been permanently cleaned of all personal private and sensitive information a …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesSelected Aspects of Subway Station Safety
… New York City Transit - Division of Station Environment and Operations has taken appropriate steps to make all of its subway stations safe, and whether “Help Points” and “Customer Assistance Intercoms” are operational and … New York City Transit Division of Station Environment and Operations has taken appropriate steps to make …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyDetermination of Residency for Tuition Purposes
… are making accurate residency determinations for students and thus charging the correct tuition rates. The audit covers … centers, liberal arts colleges, community colleges, and agricultural and technical institutes across the State – and educating … are making accurate residency determinations for students and thus charging the correct tuition rates …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesSelected Aspects of Toll Collections
… Authority ensures that efforts are made to identify, bill, and collect tolls that are due. The audit covered the period … that connects the State’s principal cities, rural areas, and tourist destinations. The Thruway comprises 496 miles … mainline from the New York City line at Yonkers to Buffalo and the Erie Section. There are also an additional five …
https://www.osc.ny.gov/state-agencies/audits/2023/05/26/selected-aspects-toll-collectionsHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and five years of age. HSOR is reimbursed for preschool … ineligible costs included $6,841 in personal service costs and $1,117 in other than personal service costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-281
… is to inform agencies of OSC’s automatic processing and to provide instructions for reporting transactions in … Pursuant to Article 7-B, Section 220 of the Judiciary Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-281-2019-year-end-adjustment-judges-and-justices-unified-courtState Agencies Bulletin No. 1825
… processing of the April 2020 Security Performance Advances and provide instructions for payments not processed … criteria are affected: Security Services Unit (SSU) BU01 and BU21 Agency Police Services Unit (APSU) BU31 Security Supervisors Unit (SSPU) BU61 and BU91 Background The following Chapter Laws provide for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1825-april-2020-security-performance-advancesState Agencies Bulletin No. 1826
… processing of the April 2020 CSEA Performance Advances and provide instructions for payments not processed … Services Institutional Services Division of Military and Naval Affairs BU02 BU03 BU04 BU47 Background Chapter 165 … the 2016-2021 Agreements between the State of New York and CSEA, provides for payment of performance advances on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1826-april-2020-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 1678
… automatic processing of the 2018 APSU Clothing Allowance and to provide agency instructions for payments not processed … the 2009-2016 Agreement between the State of New York and the Police Benevolent Association of New York State, Inc. … an Action/Reason code of Leave of Absence/MLS (Mil Stip); and Has a Pay Basis Code of ANN or BIW (only if the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1678-2018-clothing-allowance-certain-apsu-employees-represented-policeState Agencies Bulletin No. 1705
… increases for members of the Legislature, the Comptroller, and the Attorney General Affected Employees Members of the New York State Legislature and Statewide Elected Officials in the following departments: … to the recommendations of the Committee on Legislative and Executive Compensation established by Chapter 59 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1705-january-1-2019-salary-increases-members-legislature-and-certain-electedAccounts Payable Advisory No. 51
… in determining whether claims for payment from vendors and state employees are appropriate to pay. Reference : Guide … Title 2, Chapter I, Part 6.5 of the New York Codes, Rules and Regulations (NYCRR) requires agencies to certify to the Comptroller that claims for payment are just, true and correct and therefore appropriate to pay. In addition, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationRipley Central School District – Financial Management (2021M-23)
… School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not properly manage fund balance in accordance with statute. The Board and District officials: Overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23Milford Central School District – Fund Balance Management (2022M-94)
… School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute. Key Findings The Board and District officials did not properly manage fund balance … by $1.3 million, or 11.9 percentage points. The Board and District officials did not develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… for proper District purposes, competitively procured and audited prior to payment. Key Findings While the … disbursements were supported, for proper District purposes and audited prior to payment, the Board of Fire Commissioners … competition was sought prior to approving purchases, and it did not develop and adopt a written procurement policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Town of Crawford – Town Clerk (2021M-82)
… (Clerk’s) office were properly accounted for, reported and deposited in a timely manner. Key Findings The former … did not properly account for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner . As a result of our audit and …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Van Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
… School District’s (District) Board of Education (Board) and District officials effectively managed the District’s financial condition. Key Findings The Board and District officials did not effectively manage financial … The practice of overestimating appropriations each year and annually appropriating fund balance that was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/van-hornesville-owen-d-young-central-school-district-financial-managementWhitesboro Central School District – Separation Payments (2020M-146)
… District (District) employees were properly supported and accurately calculated in accordance with Board-approved … to seven of 10 employees tested were generally supported and accurately calculated. However, we question payments to … not supported by their individual employment contracts and were based on a Board resolution adopted over 20 years …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Wyoming Central School District – Professional Services (2020M-152)
… used a competitive method to procure professional services and entered into written agreements with service providers. … or extenuating circumstances are approved by the Board and documented in the minutes. Enter into written agreements establishing the services to be provided and the basis for compensation. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/12/wyoming-central-school-district-professional-services-2020m-152School District Website Transparency (2021-MS-1)
… Centre Union Free [pdf] , Saranac Central [pdf] , and York Central [pdf] . Audit Objective Determine whether … a website that provided the public with transparent and comprehensive financial information. Key Findings … did not always provide the public with transparent and comprehensive financial information. Often, required and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… card charges were properly approved, adequately supported and for valid purposes. Key Finding While the 198 BOCES … card charges we reviewed were adequately supported and for valid purposes, only one was properly approved. The … the purchasing agent to comply with the purchasing policy and approve all purchases prior to goods and services being …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27