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Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… The Treasurer did not present to the Board financial records, detailed reports, bank statements or reconciliations of the Department’s bank … unsegregated duties, such as regular reviews of financial records and reports, bank statements and reconciliations. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … Inc. is a volunteer organization located in the Village of Ballston Spa, Saratoga County. The Board of Directors, … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… operations for the period January 1, 2011, to August 23, 2012. Background The Lakeville Volunteer Fire Department was … operations for the period January 1 2011 to August 23 2012 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overCommunity College Safety Reporting (2015-MS-2)
… information about college safety policies, procedures and crime statistics. Colleges must disclose statistics for … colleges must maintain and make publicly available a daily crime log and must submit crime statistics to the United States Department of Education …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2State Comptroller DiNapoli Releases School District Audits
… Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, officials did not … 2016-17 through 2019-20 annual financial reports, state aid claim forms and independent audit reports in a timely manner, delaying scheduled state aid payments ranging from $49,607 to $345,221. Find out how …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Company’s financial activities to the Board at the annual meeting. Ensure sufficient documentation, such as receipts … signing an abstract or a motion in the monthly Board meeting minutes that specifies the claims approved for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mPort Jefferson Union Free School District – Information Technology (2014M-039)
… August 31, 2013. Background The Port Jefferson Union Free School District is located in Suffolk County, has … Port Jefferson Union Free School District Information Technology 2014M039 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… the payroll process by reviewing and certifying the final payrolls. However, the Superintendent’s reviews were not … Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. District … be completed and records to be maintained for processing payrolls and maintaining leave records. Segregate the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Emerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund (the … or with the assistance of managers of managers or program partners, in separately managed accounts or commingled funds. Program partners assist in the timely deployment of capital, …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerBenefit Eligibility Assessment Process
… public assistance benefit eligibility assessment process is in compliance with applicable policies and procedures, and … and Disability Assistance's (OTDA) Fair Hearing process is used only as necessary. Background OTDA oversees the … administered by counties and local governments. HRA is responsible for administering these public programs in New …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processDiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… housing complexes show a need for greater oversight of the Mitchell-Lama program by the New York City Department of Housing Preservation and … safe and clean affordable housing,” DiNapoli said. “The conditions identified in this audit are unacceptable. The … housing complexes show a need for greater oversight of the MitchellLama program by the New York City Department of …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesDiNapoli Statement on the MTA's July Financial Plan
… since September 2021 : the MTA is facing major risks to its operating revenue streams as costs continue to rise, … with the bonds. The Authority also took a step forward on congestion pricing naming its traffic mobility review … of service are good steps forward, but the MTA must show how it intends to use this information to keep the public …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planContract Advisory No. 16
… State agencies must require State contractors providing consultant services to report annually on employment … and the Department of Civil Service (DCS). The State Consultant Services Contractor's Annual Employment Report ( … is being entered, including the contract number. For consultant service agreements that were issued from an OGS …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… audit was to evaluate the District’s financial condition and determine if District officials established effective … District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. Key Findings From fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Purpose The purpose of this performance audit is to determine whether the Workers’ Compensation Board … 2013. Background The primary responsibility of the Board is to ensure that employees who are unable to work due to … The Board has adequate procedures in place ensure that it accurately identifies and reports its assessable expenses …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Oversight of Construction Management Contracts (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Oversight of Construction Management Contracts Report 2020S43
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followFederal Employment Loss in NY in 2025 – Federal Funding and New York
… steady between 113,000 and 117,000 since 2013. 1 In 2025 this stability was interrupted with a significant … 8,500 federal government jobs between January and December 2025, a decline of 7.3 percent. The sharpest decline occurred starting in October 2025, which marked the beginning of federal fiscal year …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employment-loss-ny-2025Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… District is a district corporation of the State, distinct and separate from the Town of Ellenburg, located in Clinton … general fund budget was $78,540 for the 2012 fiscal year. Key Findings The Board should improve its oversight of … The Board has not adopted a code of ethics or procurement and investment policies as required by General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialWest Seneca Fire District #6 – Financial Management (2013M-14)
… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… of arrangement is usually indicative of an independent contractor relationship. Requests for payment are submitted … must be engaged as an employee, not an independent contractor. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43