Search
City of Yonkers – Payroll (2017M-212)
… Purpose of Audit The purpose of our audit was to determine whether City officials … leave accruals, time and attendance, and overtime for the period July 1, 2015 through February 14, 2017. Background …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Village of Monticello – Payroll (2022M-59)
… herself for more time than she was entitled, resulting in overpayments of about $12,800. Key Recommendations Take … for payroll processing. Review the overpayments identified in this report and seek reimbursement, if necessary. Village …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Town of Greenwich – Purchasing (2020M-135)
… report - pdf ] Audit Objective Determine whether Town of Greenwich (Town) officials sought competition when … $81,857 lacked evidence of competition as required by the Town’s purchasing policy. Diesel fuel aggregate purchases … bid as required by law. Key Recommendations Clarify the purchasing policy and procedures, including the use of …
https://www.osc.ny.gov/local-government/audits/town/2021/03/26/town-greenwich-purchasing-2020m-135III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… and the Office of the Chief Information Officer/Office for Technology (CIO/OFT). The Program’s mission included … creation of a standard financial management system (FMS) for State agencies. The consolidation of Treasury’s cash, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewCommon Attributes of Successful Emerging Managers
… Survey Findings Common attributes to forming a successful Emerging Manager …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/common-attributes-successful-emerging-managersTown of Pendleton – Special Districts (2018M-4)
… Purpose of Audit The purpose of our audit was to determine whether Town … accounted for sewer operation financial activity for the period January 1, 2016 through December 1, 2017. Background The Town of Pendleton is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Town of Hempstead – Procurement (2022M-63)
… complete report - pdf] Audit Objective Determine if Town of Hempstead (Town) officials used competitive methods when … Five subcontractors for work totaling $9.3 million without the required written preapprovals. A vendor $12,382 more for … been sought, approvals likely would have been obtained and the overpayment could have been avoided. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Town of Hempstead Local Development Corporation – Project Approval and Oversight (2021M-37)
… complete report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation (THLDC) … approved and monitored projects. Key Finding While the Board properly approved and monitored projects in … not set clear and specific goals when approving projects. The Board issued a total of $96.6 million of taxexempt bonds …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/09/10/town-hempstead-local-development-corporation-projectOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up) (2019-F-35) 30-Day Response
To determine whether the Department’s monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-sga-19f35-response.pdfLeaves of Absence and Service Credit – Special 20- and 25-Year Plans
… A member’s service credit only accumulates for any period of time you receive earnings, therefore no service credit is given for the following: Leaves of absence without pay; Authorized, … medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 3, 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditTown of Colesville – Procurement (2023M-92)
… goods or services and some officials were unfamiliar with the Town’s procurement policy requirements. Of the 28 purchases reviewed totaling $1.2 million, officials …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92Town of Minetto – Information Technology (2022M-9)
… secured and protected against unauthorized use, access and loss. Key Findings Town officials did not ensure IT systems … and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9DiNapoli: Audit Shows Former Highway Superintendent Took Taxpayers for a Ride in Town of Erin
… The former highway superintendent for the Town of Erin in Chemung County made personal purchases …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-audit-shows-former-highway-superintendent-took-taxpayers-ride-town-erinDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… P. DiNapoli. “Thousands of New Yorkers, many of them in need of mental health care or drug addiction services, are in desperate need of permanent housing and other support,” … DiNapoli said. “My auditors, however, found as we have in previous audits, the Office of Temporary and Disability …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersControls Over and Revenues From .nyc Generic Top-Level Domains (2020-N-3)
To determine whether the New York City Department of Information Technology & Telecommunications has collected all the revenues due from the .nyc generic top-level domain program, and whether the contract’s operating requirements were met.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n3.pdfNotice of Assessment on State Lands
… with operational procedures relating to assessments on state lands. Memo Bill Text Status … Conforms statutory … with operational procedures relating to assessments on state lands …
https://www.osc.ny.gov/legislation/notice-assessment-state-landsNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… The state’s prison population declined by half from March 2008 to March 2021, but the population of individuals aged 50 and above grew slightly, according to …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingChart of Accounts Data
Chart of Accounts Data Print Version
https://www.osc.ny.gov/files/local-government/resources/pdf/chart-of-accounts-print-version.pdfExamination of Travel Expenses
This is a continuation of our examination detailed in Report 2015-BSE1-04, which outlined our findings regarding travel expenses incurred by a Department employ
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-07-26.pdf