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Steuben County – Court and Trust Funds (2024-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… always use duplicate receipts to document money received. Sales tax was not collected or remitted to the central treasurers … on applicable sales; and ensure that central treasurers file annual sales tax returns with the State. Require student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Accounts Payable Advisory No. 20
… Subject: SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: … to Financial Operations (GFO), Chapter XII, Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims … continue to retain hard copy originals as the documents of record unless certified to dispose of the originals by the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in … expenses incurred in connection with the administration of Article VI and Article VII of the Vehicle and Traffic Law. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalTown of East Hampton - Budget Review (B21-7-11)
… General Part Town, Highway, Solid Waste/Recycling and Airport) as a cushion against unforeseen events. However, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Hicksville Water District – Competitive Quotations (2013M-233)
… March 31, 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Fund Financial Data – 2023 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… claims were paid without the full Board’s authorization or confirmation that all claims were supported and for valid and … State Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Eastport Fire District – Procurement (2025M-50)
… fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that … for goods and services totaling $847,191. This included 11 professional service and insurance vendors paid $214,672 and 20 vendors …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50SUNY Bulletin No. SU-129
… 28. The increase is calculated based on the employee’s September 30, 2006 salary rate. The amount calculated will be rounded … an employee must have been Active in Bargaining Unit 28 on September 30, 2006. OSC Actions After payroll processing for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-129-october-1-2006-3-salary-increase-employees-graduatePayroll Improvement Project Bulletin No. PIP-002
… agencies of changes to the Reserve EMPLID process for online transactions, the Automated Interface (AI) Load File … upgrade. Affected Agencies Agencies that reserve EMPLIDs online and on the AI File are affected. Effective Dates The … functionality. This will result in changes to both the online and AI processes. To accommodate the new POI …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradeRetirement Legislation
… Retirement and related legislation enacted or vetoed 2025 Legislation Book 2024 Legislation Book 2023 Legislation …
https://www.osc.ny.gov/retirement/resources/retirement-legislationOpinion 99-9
… Waldo's v Village of Johnson City , 74 NY2d 718, 544 NYS2d 809; Murphy v Erie County , 28 NY2d 80, 320 NYS2d 29). …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … in the library’s computer system. ### For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Inspecting Highway Bridges and Repairing Defects
… Purpose To determine if the Port Authority of New York and New Jersey (Authority) inspected highway bridges and addressed related deficiencies in a timely manner as required by State and federal laws. Our audit covered inspections performed of … To determine if the Port Authority of New York and New Jersey Authority inspected highway bridges and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsBorough of Manhattan Community College – Controls Over Bank Accounts
… Central Office (Central) officials adequately ensured that all Borough of Manhattan Community College (BMCC) bank … Central Office Central officials adequately ensured that all Borough of Manhattan Community Coll …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsCapital Program Revenue and Expenses
… Association, Inc. received the appropriate amount of Video Lottery Terminal (VLT) revenues for its capital program … Racing Association Inc received the appropriate amount of Video Lottery Terminal revenues for its capital program as …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesRiverhead Central School District – Financial Operations (2025M-64)
… Did the Riverhead Central School District (District) Board members (Board) receive complete and accurate financial information in … 1, 2022 – April 30, 2024 Understanding the Audit Area The Board and District officials are responsible for developing … Did the Riverhead Central School District District Board members Board receive complete and accurate financial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Compliance With Payment Card Industry Standards
… the Thruway Authority (Authority) complies with Payment Card Industry Data Security Standards. Our audit scope covers … are automatically replenished with the customer’s credit card on file. The Authority also accepts in-person credit card payments for E-ZPass tags at its administrative …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… Law. The audit found that from November 28, 2017 to October 31, 2019, the FIC processed 1,656 kits, but only 356 … within the time frames prescribed by law. Also, as of October 31, 2019, the FIC had 1,916 unprocessed kits, and the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-follow