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Town of Smithtown – Departmental Operations (2017M-66)
… did not enter into written shared service agreements with any of the eight municipalities permitted to use Town fuel. … fuel tanks. Parks Department staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66State Agencies Bulletin No. 1789
… deduction amount for hourly and per diem employees should have Dues (Code 475) deducted at 1.3% of biweekly gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1789-civil-service-employees-association-csea-local-1000-dues-increaseHighland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund balance. District relied on its general fund to subsidize operations of the school lunch fund. The Board … by the District during our audit period were permitted to use their own methods when developing the budget. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Licensing and Monitoring of Proprietary Schools (2019-S-68) 180-Day Response
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources before initial licensing and is adequately monitoring schools and utilizing its database to look for warning flags of future closings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68-response.pdfPerformance of Industrial Development Agencies in New York State - 2021 Annual Report
This report summarizes data for fiscal year 2019, the most recent data reported by IDAs through the Public Authorities Reporting Information System (PARIS). The report also contains a brief discussion of local development corporations (LDCs), a related type of local authority.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2021-annual-report.pdfInformation Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfUnified Court System Bulletin No. UCS-274
… BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 Ninth … the State of New York and the affected bargaining units (DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for an … Side Letters to the Agreements for Bargaining Units DR, F8 and SY provide for an increase in Senior Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andState Comptroller DiNapoli Releases Audits
… audit issued in December 2013, found that Empire did not have adequate controls to ensure special items were paid … contracts with Empire that limited the amounts that should have been charged for special items. In a follow-up, auditors … merged or consolidated facilities only one payment should have been made. DOH did not enforce their regulations …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and to examine the Town Clerk’s operations for the period January … balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls over circulation … a circulation policy that contains procedures related to collecting cash receipts at the circulation desk, the … did not establish which employees were authorized to collect cash receipts or the processes for determining …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Disability Retirement – Divorce and Your Benefits
… types of disability retirement benefits. However, NYSLRS does not decide if a particular disability benefit … “disability” portion of the retirement benefit. If the DRO does not specifically address a disability retirement, then … is important to note that a disability retirement benefit does not revert to a service retirement benefit when the …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementCity of Yonkers – Information Technology (2017M-86)
… internal controls over information technology (IT) assets for the period June 30, 2014 through November 30, 2016. … elected seven-member City Council. Budgeted appropriations for 2016-17 totaled approximately $1.1 billion. Key Findings … forms on file. Adopt policies and procedures for breach notification and PPSI protection. Ensure all …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86Schoharie Central School District – Financial Condition (2013M-263)
… audit was to examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $21 million. Key Finding … Develop and adopt budgets that include realistic estimates for expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263DiNapoli: Wall St. 2021 Profits near Record Levels
… according to State Comptroller Thomas P. DiNapoli’s annual report on Wall St.’s performance. “Wall Street’s success … and profits will subside at some point. As we prepare for an eventual slowdown in Wall Street’s record activity, we … jobs, a 32-year low. The average salary (including bonus) for employees of the New York City securities industry in …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-wall-st-2021-profits-near-record-levelsUnified Court System Bulletin No. UCS-260
… Purpose To inform agencies of OSC’s automatic processing of the April … Westchester, Dutchess, Putnam or Orange. Side Letters to the Agreements for Bargaining Units DR, F8 and SY provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-260-april-2018-increases-location-pay-location-pay-mid-hudson-andOversight of Sidewalk Sheds (Follow-Up)
… New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million … visit, live, and work in the City. DOB is also responsible for the oversight of sidewalk sheds (sheds), which are … necessitates this type of protection. DOB is responsible for issuing permits for the installation of sheds, monitoring …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followSales Tax Vendor Registration Practices (Follow-Up)
… a tax on sales of tangible personal property and certain services, with some exemptions, and require vendors that make … at 0.375%. The use tax is imposed on taxable items or services used in New York when a sales tax has not been paid. …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followLead Contamination of State Armories (Follow-Up)
… Of the initial audit report’s five recommendations, four have been implemented and one has been partially implemented. … the issuance of this follow-up to provide information on any actions that are planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followCompliance With the Clery Act
… training. The audit covered the crime reporting component for calendar year 2012. Background Security on the college campus has long been an important issue for students and their families. To address this concern, in … the public make informed decisions when choosing a college for educational or employment purposes. The Clery Act …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actComptroller DiNapoli Releases Municipal Audits
… unplanned costs to repair the village’s water tower, have caused substantial financial decline in both the water … in water and sewer rents because the revenues generated have not been sufficient to finance yearly appropriations. …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2