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Town of Tully – Justice Court Operations (2021M-10)
… our fieldwork, the Court upgraded its software system to better track receipts. The Town Board (Board) did not … Court’s records or retain an independent public accountant to perform the audit. Town officials agreed with our recommendation and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Town of Lloyd - Information Technology (2019M-36)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Employees accessed nonbusiness … personnel who use IT resources. Adopt written IT policies and procedures to address disaster recovery and data backup. …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36State Agencies Bulletin No. 2052
… is superseded by Payroll Bulletin 2052.1 . Purpose: The purpose of this bulletin is to provide information and processing instructions regarding the new health care and mental hygiene worker bonuses (Health … The purpose of this bulletin is to provide information and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2052-health-care-and-mental-hygiene-worker-bonuses-state-employeesOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, 2014 through … entity created to provide shared educational programs and services to 25 component school districts. BOCES is … describe their intentions for accumulating, maintaining and using reserve funds. BOCES officials established the …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesVendor Responsibility Forms
… Find forms for vendors and State agencies related to vendor …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsTown of Saranac - Cash Management (2019M-32)
… fees were minimized. Had the Supervisor invested available funds in a financial institution with higher available … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a manner, within legal limits, to …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Opinion 89-63
… Opns St Comp No. 82-318, p 405; see also 1975 Atty Gen [Inf Opns] 44). In this regard, we note that these fees are …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Accounts Payable Advisory No. 38
… ensure State officers and employees are aware of and are in compliance with Advisory Opinion No. 08-04 and the … information regarding this Advisory Opinion, see: Guide to Financial Operations (GFO), Chapter XIV, Section 10 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… that non-payroll disbursements were adequately supported, for valid District purposes and properly audited and … such as equipment, supplies and contractual services for capital projects. District officials are responsible for overseeing and approving these disbursements to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… consists of five elected members and is responsible for the District’s overall financial management. The … approved salary rates in the minutes, require a time sheet to be completed by the District’s hourly employee and … payroll reports and confirm that they agree with the time sheet records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsPompey Hill Fire District – Financial Management (2021M-136)
… whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and … were not filed timely and the required independent audit of the financial statements was not conducted. We also found: … to permissive referendum. The District used $97,000 of capital reserve funds for operating costs which was not an …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… did not audit two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, two claims … did not audit and approve any of the District’s health insurance claims and Medicare reimbursement payments, which … Key Recommendations Ensure that all claims for health insurance, Medicare reimbursements and scholarship payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Tax Check-Off Technical Amendment
… Program Legislative Session 2015-2016: Enacted pursuant to Chapter 57 of the laws of 2016 (Public Protection and … designated to receive the annual report setting forth how the monies in certain tax check-off funds were used during the preceding calendar year. …
https://www.osc.ny.gov/legislation/tax-check-off-technical-amendmentCopiague Fire District– Mechanic Shop Operations (2021M-93)
… whether the Copiague Fire District (District) Board of Fire Commissioners (Board) and District officials … a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them. … during normal business hours; he earned overtime on some of these days. Over a 34-month period, the senior mechanic …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Town of Patterson - Information Technology (2020M-37)
Determine whether Town officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37DiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… not ensuring parents and guardians are properly notified of incidents of abuse and neglect, according to an audit released today by … and developmentally disabled boy, died while in the care of a state facility. His parents had attempted multiple times … not ensuring parents and guardians are properly notified of incidents of abuse and neglect according to an audit …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesOversight of Sidewalk Sheds
… To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk … DOB is responsible for regulating the safe and lawful use of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC Administrative and Building Codes, Rules of the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsPublic Welfare – 2022 Financial Condition Report
Provides information on public assistance and and the States Supplemental Nutrition Assistance Program SNAP
https://www.osc.ny.gov/reports/finance/2022-fcr/public-welfareFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g