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City of Yonkers – Information Technology (2017M-86)
… through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than 200,000. The City is governed by an … a breach notification policy or a disaster recovery plan. Key Recommendations Update the City’s acceptable use …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimNorth Salem Central School District – Audit Follow-Up (2022M-140-F)
… there were sensitive information technology (IT) control weaknesses, which we communicated confidentially to … recommendations related to sensitive IT control weaknesses were communicated confidentially to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fHannibal Fire Company – Misappropriation of Funds (2023M-59)
… also did not obtain an annual independent audit of Company records, as required. At the onset of the audit, we learned …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Town of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132County of Putnam – Recreation and Golf Course Collections (2024M-50)
… and Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … were supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit … and Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the District’s long-term financial and capital needs, … the tax levy more than $7.5 million (80 percent) for 2020 through 2024. We also determined that: The …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Rye City School District – Payroll (2024M-2)
… for the audit period and reviewed all of their time records and payments totaling $428,220 and determined …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… receipt and a documented School purpose. In addition, the Chief Education Officer (CEO) and Chief Operating Officer (COO) have the ability to make …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… Finance, resulting in incomplete and inaccurate financial records and significant control weaknesses: Monthly …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Board is the elected legislative body, which comprises the Mayor and four Trustees. The Village’s 2013-14 budget … and disbursements duties without oversight. The Board and Mayor did not ensure that the necessary supporting …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349William Floyd Union Free School District – Payroll (2016M-165)
… July 1, 2014 through December 31, 2015. Background The William Floyd Union Free School District is located in the … William Floyd Union Free School District Payroll 2016M165 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Town of Livonia – Justice Court (2015M-76)
… in a timely manner. Annually audit the Justices’ books and records or engage the services of an independent public …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Division of Housing and Community Renewal Bulletin No. DH-119
… the next performance advance (see OSC Actions). Control-D Report Available Prior to Processing The following Control-D report will be available for agency use on 03/31/2022 … on the NHRP520 Daily Outbound Transaction file. Control-D Reports Available After Processing The following Control-D …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfHenrietta Fire District – Financial Condition (2021M-27)
Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Oversight of Pupil Transportation Services
… Department sets qualification requirements for school bus drivers, monitors, and attendants; and it has established … Program, through which instructors provide school bus drivers, monitors, and attendants with required initial and … that it does not have assurance that school bus drivers, monitors, and attendants across the State are …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesXII.6.J Paying a Refund – XII. Expenditures
… with “02”. A list of refund types and valid Vendor ID’s is included in Chapter X. Business Units needing a type … Vendor Management Unit to request a single payment vendor ID for before processing those refund payments in the SFS. … Units will be assigned a different single payment vendor ID for each type of refund their Business Unit processes. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6j-paying-refundXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… for the following employee groups. Code Bargaining Unit 01 Security Services Unit 02 Administrative Services 03 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitFire District Information
… financial report (AFR) with the New York State Comptroller's Office, within 60 days of the end of the year, on our Online Services portal. Below are some resources to make that as easy as … our Contact Update and Online Help for Local Officials web page for more information. If you need assistance with …
https://www.osc.ny.gov/local-government/resources/fire-district-information