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Greenville Fire District - Fixed Assets (2019M-223)
… or procedures to safeguard fixed assets. The District’s inventory list did not contain identifiable information for each asset … totaling over $44,000 were not listed on the District’s inventory list. Key Recommendations The Board should: Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/02/28/greenville-fire-district-fixed-assets-2019m-223City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… ramps with accessible slopes, a main entrance with a door closing speed of at least five seconds and properly secured carpets and restroom …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36SUNY Bulletin No. SU-162
… Purpose To inform agencies of a new Earnings Program. Affected Employees SUNY employees in Bargaining Unit 08 who have a Pay Basis Code of BIW Background OSC has created the new Earnings Program … Code. The Earnings Program is available for agency use as of 8/1/09. Click here for the list of earnings codes that are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-162-establishment-new-earnings-program-suny-employees-biweeklyCity of Long Beach - Financial Condition (2019M-133)
… complete report - pdf] Audit Objective Determine whether the Council and City officials adequately managed the City’s financial condition. Key Findings The City’s total general fund balance decreased 68 percent … Determine whether the Council and City officials adequately managed the Citys …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-financial-condition-2019m-133East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more students than were … as of April 1, 2019, the District is paying 23 schools to transport 455 (or $337,085) more students than registered. … instead of estimates, to make payments for YPCs to transport students. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… tracked. Key Findings Payroll calculation errors cost the District $3,638 and errors totaling $9,100 occurred with … Also, she did not record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mMonroe County - Financial Condition (2018M-179)
… has been strained for several years. Its combined funds’ 1 available fund balance as of December 31, 2017 totaled only $1.9 million or .13 percent of gross expenditures, after $12.4 … on issues raised in the County’s response (Appendix A). 1 Combined funds include the general and road funds and all …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsArea #2 – IT Security Training and Awareness – Information Technology Governance
… what the governing board expects them to do, IT security training provides them with the skills to do it. Educational … to annually provide data privacy and security awareness training to their officers and employees with access to … via email that address some aspect of your IT security policy. IT security training and awareness is an essential …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awarenessMitigation for Extreme Weather Conditions and Flooding
… on its Hudson, Harlem, and New Haven Lines, and in New York’s Orange and Rockland counties on its Port Jervis … more extreme precipitation events, coastal storms and storm surges, flooding, and, in the longer term, rising sea … to suspend service. Metro-North has developed a Winter Storm Plan and a Coastal Storm and Hurricane Plan, which …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingSelected Aspects of Discretionary Spending
… spending was appropriate and necessary. Our audit covers the Authority's two fiscal years ended October 31, 2011. … specifying the types of discretionary costs that are appropriate and the dollar thresholds, supporting … discretionary funds that clarifies for all employees what would and would not be appropriate expenditures. Also, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… I encourage local governments to use our self-assessment tool to help them budget and avoid pitfalls.” The latest … importance of the AFR and tracks non-filers. It includes a tool for the public to check the filing status of any local … unemployment. DiNapoli’s office provides a self-assessment tool that allows local officials to calculate fiscal stress …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in SFS … created, agencies are able to start spending against the grant award via the project. As expenditures are recorded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewIX.5 Federal Billing & Invoicing – IX. Federal Grants
… transactions will get collected into the Project Costing (PC) module. Once the contract that the grant award and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingRetirement Estimates – Divorce and Your Benefits
… property and may be divided when a marriage ends Guide to Domestic Relations Orders Retirement Estimates …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Report 2009-S-29). Background Our initial … Determine extent of implementation of the 2 recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followManagement and Control of Overtime Costs (Follow-Up)
… included in our initial audit report, Management and Control of Overtime Costs (Report 2009-N-15). Background Our … 2012, determined that HHC did not effectively manage and control its overtime costs. As a result, HHC officials lacked … York City Health and Hospitals Corporation: Management and Control of Overtime Costs (2009-N-15) …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followOversight of Child Protective Services Outside New York City (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … Determine the extent of implementation of the three recommendations included in our initial report …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followEquine Health and Safety (Follow-Up)
… included in our initial audit report Equine Health and Safety ( 2017-S-77 ) . About the Program Our … York State rules and regulations designed to promote the health and safety of equines at New York State racetracks. We … measures to improve its practices to promote equine health and safety. However, we determined the Commission …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… properly audited and approved, adequately supported and for valid District purposes. Key Findings The Board did not … properly audited and approved, adequately supported and for valid District purposes. The claims auditor did not audit … competitive bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and invoices or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58