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NY Full-Time Equivalent Employees Dashboard
… hours worked. For example, one full-time position is equal to one FTE; two people serving in separate positions each at …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardSelected Financial Management Practices (Follow-Up)
… Development Corporation reported revenues correctly; document the contractor selection process and contracts were …
https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-followHousing Preferences for Disabled Veterans (Follow-Up)
… the Private Housing Law was amended to require housing companies to provide disabled veterans with a preference in … housing preference. The individual Mitchell-Lama housing companies failed to follow the Division’s guidance concerning … failed to monitor the housing companies adequately. We recommended that the Division train their Housing Management …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followCOLA – Child Center of New York
… by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkAccounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business Units … new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per Voucher – Business Units ) Business Units can only include …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsAccounts Payable Advisory No. 38
… May personally use travel rewards or points accumulated as a result of traveling on State business. Agencies should ensure State officers and employees are aware of and are in compliance with Advisory Opinion No. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsWantagh Fire District – Payroll (2013M-176)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll for … District’s policy. Key Recommendation Take immediate steps to correct employees maximum leave accruals based on the … The purpose of our audit was to examine the Districts internal controls over payroll for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… through December 1, 2016. Background The Baldwin Union Free School District is located in the Town of Hempstead in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Dutchess County – Financial Condition (2013M-370)
… our audit was to review the County’s budgeting practices for the period January 1, 2012 through November 30, 2013. … taxes and State and Federal aid. Key Finding The County enterprise funds users’ charges have not been sufficient to … fund has had to subsidize a significant portion of both enterprise funds’ operations over the last three completed …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)
… our audit was to review the Authority’s process over water and sewer charges for the period January 1, 2015 through May 31, 2016. Background The Wilton Water and Sewer Authority is an independent public benefit … established by the State Legislature to serve residents and commercial entities with water and sewer services. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329Village of Candor – Fund Balance (2017M-148)
… The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through … appropriations for the 2017-18 fiscal year for the general fund are $297,735 and for the water fund are $173,075. Key Findings Although fund balance …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Islip Housing Authority – Cash Disbursements (2017M-167)
… period July 1, 2015 through March 31, 2017. Background The Islip Housing Authority is located in the Town of Islip in Suffolk County. The Authority, which provides … Islip Housing Authority Cash Disbursements 2017M167 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Chautauqua Utility District – Banking (2017M-121)
… District, which is located within the Town of Chautauqua in Chautauqua County, provides water, sewer and lighting … established by an act of the New York State Legislature in 1934. Budgeted appropriations for 2016 totaled … an unidentified balance totaling approximately $3,100 in the payroll account and an unidentified balance totaling …
https://www.osc.ny.gov/local-government/audits/district/2017/10/13/chautauqua-utility-district-banking-2017m-121Fulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… third party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Dunkirk City School District – Financial Management (2017M-122)
… Purpose of Audit The purpose of our audit was to review the District’s financial … The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk and Sheridan in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
City of Auburn Hydroelectric Power Operations and Software Management 2017M99
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member … While Village Law authorizes certain claims to be paid in advance of audit, 10 of 18 such claims that we audited …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Chenango Valley Central School District -- Budget Review (B18-4-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 … year during which the municipality or school district is authorized to issue obligations and for each subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3Science Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… appropriate cost-benefit analysis when deciding whether to lease or purchase school buildings for the period July 1, … did not analyze purchasing options before deciding to lease buildings. We estimate SANY could have achieved savings … Academies of New York Charter Schools Purchase versus Lease of Buildings 2017M279 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsTown of Sharon – Fund Balance (2017M-271)
… audit was to determine whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through … developed multiyear financial or capital plans or a fund balance policy. Key Recommendations Reduce TW and TOV fund balance by using excess fund balance in a manner that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271