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Selected Aspects of Discretionary Spending
… The Roosevelt Island Operating Corporation of the State of New York (RIOC) is a public benefit corporation and a … East River. RIOC assumed the role of the New York State Urban Development Corporation as lessee under a 99-year … Spending (2012-S-158) State University Construction Fund: Selected Aspects of Discretionary Spending (2013-S-14) …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… services as the District’s claims auditor and the CPA did not perform the services in accordance with the obligations … a company owned by a District employee. Although this did not result in a prohibited conflict of interest, the employee did not disclose his interest in the company in writing to the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andDivision of Housing and Community Renewal Bulletin No. DH-82
… (RRSU) LLS payment and provide instructions for payments not processed automatically. Affected Employees Employees in … LLS payment for the first time after April 1, 2016 shall not receive the payment until a successor agreement is … RRSU LLS payment, the following Control-D report will be available for agency use. NPAY756 – Longevity Lump Sum (LLS) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-82-october-2016-district-council-37-dc-37-rent-regulationCost-Saving Ideas: School District Auditing – External Auditor
… Accepted Government Auditing Standards (GAGAS). Who does not qualify The district’s claims auditor The district’s …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… 1, 2015 through March 2, 2017. Key Findings The Board has not adopted IT policies to sufficiently protect its IT assets and did not ensure the adopted computer use and inventory policies were enforced or monitored. The Board has not reduced excessive fund balance; adopted a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Global Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … by a five-member Board of Trustees. Operating expenses for the 2016-17 fiscal year totaled approximately $11.3 … check signer. School officials did not seek competition for 39 of the 48 purchases we reviewed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126State Police Bulletin No. SP-132
… deduction codes. Affected Employees Members of the Police Benevolent Association (PBA) who elect one of these … to the appropriate carrier. Agency update access is not available for these deductions. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-132-separation-insurance-deduction-code-309-pba-ny-insuranceState Police Bulletin No. SP-147
… automatically insert a row onto the Additional Pay page with the following information: Earnings Code: EXP Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-payState Police Bulletin No. SP-143
… Purpose To explain OSC’s automatic processing of State Police Hazardous Duty Pay. Affected Employees Troopers in … Control-D Report The following Control-D report will be available for agency review after processing of the Hazard …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-143-2012-state-police-hazardous-duty-payState Police Bulletin No. SP-138
… Purpose To explain OSC’s automatic processing of State Police Expertise Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-payRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… and reported and that Company moneys are safeguarded for the period January 1, 2011, to June 11, 2013. Background … Executive Committee of 12 elected members is responsible for the Company’s overall financial management. The Company’s receipts totaled $229,038 for the 2012 fiscal year. Key Findings We found that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialCounty of Rockland – Budget Review (B6-16-19)
… next succeeding fiscal year. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. The 2017 proposed budget does not include potential increased salary costs that may result …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Delaware County – Assigned Counsel (2016M-384)
… within the County determined assigned counsel eligibility for the period January 1, 2015 through June 9, 2016. … composed of 19 elected members. The Board is responsible for establishing a plan for providing counsel to individuals charged with a crime, or …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… (PILOT) agreements in 2014. Key Findings The Board did not develop an adequate recapture policy to allow for the … goals or other terms of the project agreements are not met. Agency officials did not have a system to track the amounts directly billed and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andBarker Central School District – Payroll (2023M-19)
… Key Findings Employee compensation payments were not always accurate, approved or supported. District officials did not ensure the pay rates were accurate or overtime was … employment agreement which suggests the employee was not eligible to receive overtime payments. One employee was …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Rondout Valley Central School District – Fixed Assets (2023M-36)
… School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a … 64 assets totaling $549,117 were not properly accounted for or monitored. Our testing identified: 34 fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Copiague Fire District– Mechanic Shop Operations (2021M-93)
… in overtime. The Board also provided the senior mechanic with a vehicle for personal use as a fringe benefit. Shop … of District assets. District officials disagreed with certain findings in our report. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93DiNapoli Announces Robin Lois to Oversee Local Government Division
… the division responsible for monitoring the finances of New York’s local governments and school districts. She will direct … and small business operations. She is a graduate of Mount Saint Mary College. She started on Jan. 4. Her annual salary …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionTown of Gorham – Procurement (2024M-7)
… good business practices. Key Findings Town officials did not always procure goods and services in accordance with Town … for goods and services or made purchases that were not for Town purposes. For example, we reviewed: 65 … million and determined 16 purchases totaling $468,738 were not competitively bid. Officials also did not comply with …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls