Search
Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and examine selected operations for the period January 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is … years from a balance of $88,293 at the beginning of 2008 to a deficit balance of $12,600 at the end of 2012. This …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Pulaski – Selected Village Operations (2013M-142)
… reserve, claims, annual audits and information technology for the period June 1, 2011, to January 31, 2013. Background … all serving two-year terms. Operating expenditures for the fiscal year ending in 2012 were $877,359 in the … $102,275 from the water system improvement reserve to pay for work associated with the River Street retaining wall …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142State Agencies Bulletin No. 1912
… and/or chartfield strings in PayServ may require updates for lapsing. Affected Employees All agencies with … be lapsing on 06/30/2021 and will no longer be available for payroll charges. Effective Dates This will be effective … SFS will need to be completed before 06/17/2021 in order for them to be used in PayServ for the Institution check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsOversight of Industrial Hemp
… sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration of no more than 0.3 percent. The federal … pre-growing inspections and for sampling plants to test THC levels before harvested industrial hemp enters the supply … only 57 percent of growers in the Program and tested plant THC levels for only 58 percent of the growers during 2018. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301X.4.D Location – X. Guide to Vendor/Customer Management
… correct address and ACH payments deposit to the correct account). To designate the payment method for a voucher, … an agency it wants to add or update a Location or bank account, the agency must direct the vendor to the New York … . If a vendor does not have a Vendor Self-Service account, the agency should direct the vendor to contact the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationIX.6.F Agency Draw Procedures – IX. Federal Grants
… from the federal government, state funds are being used to fund those disbursements. The state not only loses out on the opportunity to earn interest on those funds, but those funds are not available to fund other state payments. Once an agency requests …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresDisposal of Electronic Devices
… be encrypted. Agencies can dispose of electronic devices on their own; however, OGS' Surplus Unit provides this … prior to disposal and, if sending them to OGS, to certify in writing that the devices no longer contain any retrievable … the equipment for surplus. Ensure that all data on laptop computers is encrypted. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesTown of Sidney – Budget Review (B4-14-19)
… that have been authorized to issue obligations to fund operating deficits to submit their preliminary budgets … The Town’s projections for rental income in the Hospital Fund included $30,000 of lease payments for which no lease … by law, unless it adopts a local law to override the cap. … The purpose of our budget review was to determine …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Rochester City School District – Budget Review (B20-2-5)
… to provide an independent evaluation of the Rochester City School District’s (District) proposed budget for the 2020-21 … year our office performed a review of the Rochester City School District’s (District) 2018-19 and 2019-20 adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Comptroller DiNapoli Releases Audits
… and were environmentally friendly, others did not use environmentally sound methods of disposal whenever … Evidence Collection Kits (2019-S-44) From Nov. 28, 2017 to Oct. 31, 2019, the state police processed 1,656 kits. Only … two requirements were found to be not applicable. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… consultation with the attorney for the local government or school district is advisable. When there is a claims auditing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsCity of Newburgh – Budget Review (B6-13-21)
… and expenditure projections in the City’s tentative budget for the 2014 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review … deficit obligations are outstanding. Key Findings Based on the results of our review, except for certain matters, we …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Opinion 95-22
… Association (use of tax moneys to purchase exercise equipment) INSURANCE LAW, §§9104, 9105: The Fishkill Exempt … fire insurance tax moneys to purchase exercise equipment for use generally by members of the fire department. You ask … fitness program at the fire station. Insurance Law, §§9104 and 9105 govern the distribution and use of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Child Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care licensing and … laws and are safe for children. Our audit covered the period January 1, 2012 through May 9, 2014. Background …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionCity of Yonkers – Budget Review (B17-6-11)
… and debt service funding of $590.7 million for the Yonkers Public Schools (District) and $563.6 million for the City. …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Town of LeRay – Justice Court (S9-14-5)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, 2014. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the … Ensure that bank reconciliations are being completed for all Court bank accounts when monthly bank statements are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Selected M/WBE Purchases by Various Facilities
… also be authorized to do business in New York State and registered under the State's M/WBE program, which is … percent to women-owned businesses, for a combined annual total of 20 percent. Between February and September 2013, … these transactions is not readily apparent; especially in cases where facility staff still did the work of obtaining …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… of Audit The purpose of our audit was to examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for the period July 1, 2011 … through August 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The School is …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualSelected Aspects of the Motor Carrier Safety Assistance Program
… whether the Department of Transportation (Department) is taking appropriate actions to ensure that commercial carriers whose vehicles or drivers have been found to have violations serious enough to warrant … late. The Department did not always impose penalties when it found that carriers knowingly placed the public at risk by …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-program