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Internal Controls Over Selected Financial Operations (Follow-Up)
… forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New York Naval Militia, and the New York Guard. Its mission is to provide fully capable land, air, and …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followOpinion 2001-15
… DISTRICTS -- Dissolution (authority to dissolve a lighting district); (authority of corporation to sign … PROPERTY -- Disposition of (a service contract of a lighting district) WORDS AND PHRASES -- "Corporation" … LAW §191; TOWN LAW §202-c(1): A petition to dissolve a lighting district pursuant to Town Law §202-c(1) is proper …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Transformation of the MTA
… established a working plan for implementing Transformation with completion dates and the savings to be achieved. We also … be submitted to the MTA Board no later than June 30, 2019, with approval by July 30, 2019. On July 24, 2019, the MTA … Plan for six of the consolidated functions, and working with MTA Procurement and Legal to develop a Request for …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… documentation that employees actually worked the hours paid. For example, the president made 109 changes to the time … and pre-approval of overtime or adhere to the leave accrual limits outlined in the employee handbook. This … on library business adhere to the library’s travel policy; Review user access rights to the payroll system and …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsXI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management
… or One-Time Purchase Order subject to OSC review (“OP” transaction) (see XI.3 Submission of Agency Purchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipmentHolland Patent Central School District – Access to the Student Information System (2016M-326)
… personal, private and sensitive information (PPSI) in the student information system (SIS) for the period July 1, 2015 … officials granted unnecessary permissions for changing student grades, assuming accounts and identities, and viewing … Holland Patent Central School District Access to the Student Information System 2016M326 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemWest Genesee Central School District – Segregation of Duties (2016M-303)
… in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Use of Electronic Benefit Cards … the Office was not including out-of-state transactions in its monthly reviews nor notifying other states where … has made progress with addressing the issues identified in our original audit. Of the three recommendations contained …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followComptroller DiNapoli Releases School Audits
… Central School District and the Tuckahoe Union Free School District . “In an era of limited resources and … and balance sheets in a timely manner. Tuckahoe Union Free School District – Financial Condition and Information … Skaneateles Central School District and the Tuckahoe Union Free School District …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Contract Advisory No. 29
… Subject : Electronic Documents Submission System (EDSS) Host Agency Guidance : The Office of the State Comptroller's … that have been authorized by another agency, to act as a Host Agency to administer contract transactions, amendment … transactions within EDSS on behalf of the Hosted agency. Host/Hosted Agency must submit a New York State Office of the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/29-electronic-documents-submission-system-edss-host-agencyDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… mat, a cooking apron, and toys) totaling $2,512 and restaurant payments totaling $1,723, including a single payment of $1,149 at one restaurant. This Board-held account was not included on …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellSherman Central School District – Claims Processing (2016M-352)
… Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, Mina, North … the claims processing function. The Board did not develop a comprehensive job description that outlines the claims … to ensure the claims auditor adequately performs her duties. Compare invoices against applicable quotes, bids …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Town of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash … 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population … Town of Tonawanda Recreation Fees 2017M133 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Altmar-Parish-Williamstown Central School District , … Central School District and the Westhampton Beach Union Free School District . “In an era of limited resources and increased accountability, it’s …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… , Elizabethtown-Lewis Central School District , George Junior Republic Union Free School District and the Otsego … and audited and approved prior to payment. George Junior Republic Union Free School District – Tuition Billing … District ElizabethtownLewis Central School District George Junior Republic Union Free School District and the Otsego …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsNew York State Agencies’ Use of Overtime, March 2012
An era of tight budgets has sparked renewed interest in reducing government costs and identifying ways for State agencies to function more cost effectively.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2012.pdfTown of Somers – Justice Court (2013M-198)
… Purpose of Audit The purpose of our audit was to examine the Court’s internal controls for … January 1, 2012, to March 31, 2013. Background The Town of Somers is located in Westchester County and has a … Town of Somers Justice Court 2013M198 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198City of Yonkers – Financial Operations (2017M-119)
… of our audit was to review the City’s financial condition and oversight of its financial operations for the period July … The City of Yonkers is located in Westchester County and has a population of approximately 200,000. The City, … the Charter and evaluate the need for an internal audit function, and develop and adopt a fund balance policy. …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Village of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village … Village of Middleburgh Fiscal Operations 2013M10 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Comptroller DiNapoli Releases Municipal Audits
… the Town of Dansville , North Queensbury Volunteer Fire Company , Town of Ripley and the Sauquoit Fire District … metal to fund parties. North Queensbury Volunteer Fire Company – Controls Over Financial Activities (Warren County) Company officers generally provided adequate oversight over …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0