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Cortlandville Fire Department – Internal Controls (2014M-3)
… operations. Adopt a code of ethics as required by law. Implement mitigating controls over the Treasurer’s and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Examination of Procurement Card Payments
… complied with New York State Finance Law requirements and guidance on the use of Procurement Cards (PCards) when purchasing $1.6 million in goods and services from 12 vendors during the period January 1, … Law §163 requires agencies to competitively procure goods and services in amounts above $50,000, or $200,000 under …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsState Agencies Bulletin No. 1639
… Purpose To notify agencies of a change to the process for reissuing New York State … be addressed to the employee’s attention at the agency address listed in the Location panel in PayServ. The Payee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1639-reissuance-state-payroll-checksBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Bright Start Pediatric Services, LLC (Bright Start) on its Consolidated … … To determine whether the costs reported by Bright Start Pediatric Services LLC Bright Start on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… April 1, 2008 through March 31, 2011. Background New York State's executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State as well as other outliers. As a result of this … appropriate, to recoup the charges from the vendor or the employee. Maintain appropriate documentation for the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesState Comptroller DiNapoli Releases School Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-333
… Purpose To explain the procedures for processing the June 2008 Uniform Allowance … is pursuant to Section 9 of the Blue Collar Agreement and the memorandum from Carmelo Batista Jr. dated April 2, 2008. Eligibility and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentTown of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer … adopted budgets that did not provide sufficient revenues to fund expenditures. As a result, unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… Purpose of Audit The purpose of our audit was to examine the School’s fingerprinting practices for the period July 1, … The School did not consistently comply with the Law and guidance regarding fingerprint-supported criminal …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the Court’s financial operations for the period … bank statements and completing required monthly reports to the State Comptroller’s Justice Court Fund – were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli today announced the following audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did not … during the audit period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… an unfair advantage over other bidders who based their bids on the full term of the agreement as set forth in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsVillage of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … could verify deposits were made intact, complete timely bank reconciliations, or perform annual audits. We determined … The Board of Trustees (Board) did not comply with New York State Village Law which required the Board to …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Fillmore Central School District – Reserve Funds (2016M-386)
… Towns of Allen, Birdsall, Caneadea, Centerville, Granger and Hume in Allegany County and the Towns of Genesee Falls and Pike in Wyoming County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-38615-Day Prompt Payments for Small Businesses
… to create and submit electronic invoices the business day after you sign up. Certify that you’re a qualified small …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether … credits (collectively referred to as credits) approved by the Department were appropriate and complied with New York …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxCUNY Bulletin No. CU-657
… purpose of this bulletin is to provide agency instructions for processing the CUNY Rate Increase for Supervisor of Mechanics. Affected Employees CUNY … Local 3, International Brotherhood of Electrical Workers for retroactive increases for employees in the title of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsSecurity Over Critical Systems
… Objective To determine whether security over the Hudson River–Black … the purpose of regulating the flow of streams or rivers when required by public welfare, including public health and … communicated certain details to District officials and do not address those details in this report. We further found …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did … the results of the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section … oversight resulted in a lack of transparency with the public regarding the condition of the CFO’s records and the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Town of Pleasant Valley – Financial Management (2024M-158)
… Town had significant recurring operating surpluses and may have levied more taxes than necessary. From fiscal years 2019 … and $1.2 million, respectively. Appropriated fund balance to offset annual deficits that was not needed to fund operations, including $439,870 in the general fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158