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Protection of Child Performers (Follow-Up) (2018-F-24) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Child Performers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f24-response.pdfMonitoring of Construction Management (Follow-Up) (2023-F-44)
To assess the extent of implementation of the four recommendations included in our initial audit report, Monitoring of Construction Management.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f44.pdfFiduciary and Conflict of Interest Review of the New York State Common Retirement Fund - 2019
A fiduciary review to confirm that fiduciaries are fulfilling their responsibilities and are in compliance with applicable laws, regulations and policies.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/nyscrf-fiduciary-and-conflict-of-interest-review-2019.pdfFiduciary and Conflict of Interest Review of the New York State Common Retirement Fund - 2016
A fiduciary review to confirm that fiduciaries are fulfilling their responsibilities and are in compliance with applicable laws, regulations and policies.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/nyscrf-fiduciary-and-conflict-of-interest-review-2016.pdfFiduciary and Conflict of Interest Review of the New York State Common Retirement Fund - 2013
A fiduciary review to confirm that fiduciaries are fulfilling their responsibilities and are in compliance with applicable laws, regulations and policies.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/nyscrf-fiduciary-and-conflict-of-interest-review-2013.pdfComplaint Processing (Follow-Up) (2024-F-8)
To assess the extent of implementation of the four recommendations included in our initial audit report, Complaint Processing (Report 2020-N-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f8.pdfVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… complete report - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and … collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Rockland County – Budget Review (B23-6-8)
… in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable. Background The … the “effective period” of Chapter 468, its proposed budget for the next succeeding fiscal year. Key Findings Based on … in the County of Rocklands County proposed budget for the 2024 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8Oneida City School District – Information Technology (2020M-80)
… School District’s (District) network was adequately secure to protect the student information system (SIS) against … Findings The District’s network was not adequately secure to protect the SIS against unauthorized use, access and loss. … manage user accounts or administrative permissions to limit access to assets and data. Some District computers …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/oneida-city-school-district-information-technology-2020m-80Danby Fire District – Claims Audit (2020M-149)
… credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. For purposes of this report, these programs are collectively referred to … children with special needs. The New York City Department of Education (DoE) refers students to NYL based on clinical …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualTown of Danby – Town Clerk (2022M-08)
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. Did not maintain adequate supporting documentation for collections. Did not complete monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08City of Amsterdam - Budget Review (B21-5-5)
… Law Section 10.10(d) requires all municipalities that have been authorized to issue obligations to fund operating … for the next succeeding fiscal year. Key Findings Based on the results of our review, we found that certain … Once received, the funds will come with restrictions on what they can be used for. The proposed budgets for the …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Real Property Tax Exemptions Administration (2017-MR-4)
… whether town assessors were properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant it exempt status. Real property tax exemptions are granted on the basis of many …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4New Lebanon Central School District – Network User Accounts (2021M-30)
… report - pdf ] Audit Objective Determine whether New Lebanon Central School District (District) officials … Determine whether New Lebanon Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Duanesburg Central School District – Information Technology (2021M-40)
… training to employees. After sharing our findings, the Management Information Systems Director (Director) disabled the 13 (5 percent) of the user accounts we reviewed because they were unneeded. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Management of Invasive Species (2019-S-26) 180-Day Response
To determine if the Department of Environmental Conservation was effectively managing invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s26-response.pdfComptroller DiNapoli Statement on Earth Day 2015
… an important opportunity to focus attention on the health of our planet,” DiNapoli said. “We are facing unprecedented … impact that help raise the bottom line.” As trustee of the $176.8 billion New York State Common Retirement Fund, … commit to a “No-Deforestation” policy among its suppliers of palm and soy products. Last week, he called on the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015Selected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… regulations; and identified violations were followed up on in a timely manner. The audit covered the period July 1, 2014 … materials are commonly used for a variety of purposes in medicine and other industries. Under an agreement between … use and possession of radioactive materials and equipment in New York City, and is responsible for the scientific …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentEdgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37