Search
Efficiency of Warehouse Space
… The audit objective was to determine if the Office of General Services (OGS) has reviewed the warehouse space … and implementing cost-savings measures. As part of these efforts, the Warehouse Consolidation Initiative … to achieve cost savings through the consolidation of warehouse space used by State agencies. At the start of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceState Comptroller DiNapoli Releases Municipal Audits
… information to monitor the city’s financial condition, and does not know the city’s current financial condition. The …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Gowanda Central School District – Financial Management (2024M-104)
… complete report – pdf] Audit Objective Determine whether the Gowanda Central School District (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage the … by $4.5 million, and missing opportunities to lower real property taxes. The Board and District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Opinion 99-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views …
https://www.osc.ny.gov/legal-opinions/opinion-99-4State Agencies Bulletin No. 928
… Sum payment rules as described in Payroll Bulletin No. 888 : An employee who is not eligible for the payment becomes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/928-october-2009-merit-step-listings-and-payments-certain-graded-and-nsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… shall be conducted in a manner which accords first priority to preferred sources in accordance with the … Process and Document Preparation Specific to the SFS: SFS users will create a contract transaction in the SFS using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionComptroller DiNapoli Releases Municipal Audits
… Auditors reviewed the technology use section of the employee handbook and found that it did not clearly define use that …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… and Community Supervision (DOCCS) facility operations, but does not analyze and track the information. As a result, the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesState Agencies Bulletin No. 1690
… used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018Comptroller DiNapoli Releases School Audits
… However, the district’s multiyear financial plan does not address its debt share or declining enrollment. …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1612
… used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the District’s financial operations for the period January 1, 2013 through January 14, 2014. … District is a district corporation of the State, distinct and separate from the Town of Plattekill, Ulster County and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsLincoln Fire District – Financial Activities (2012M-228)
… fund budget totaled about $136,000 for the 2012 fiscal year. The Board of Fire Commissioners consists of five … and canceled checks two or three times throughout the year but could not provide us with any written evidence of … appropriations, operating surplus at the end of the year, and interest income, totaling $71,873 for the equipment …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Jericho Fire District – Professional Services (2012M-236)
… million. Key Findings The District’s procurement policy does not require the use of competitive methods when …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… Treasurer’s records. The Company does not have a code of ethics as required by statute, and the Board is not certain … audit of the Treasurer’s records. Adopt a code of ethics and pursue clarification of its not-for-profit status …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… submit monthly or annual financial reports to the Board or Form 990 with IRS for 2010 or 2011. Key Recommendations … Ensure that the Treasurer properly completes and files IRS form 990 for 2010 and 2011. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… the State Comptroller’s Office each year, the Treasurer does not present the Board with budget-to-actual reports for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… the recapture provision, as appropriate, if a recipient does not meet performance expectations. Establish and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementState Agencies Bulletin No. 1089
… Purpose To inform agencies of a new Time Entry Earnings Code to process lump sum payments for … and Community Supervision employees represented by the New York State Correctional Officers and Police Benevolent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… procedures for backup of key Division systems. Also, ITS does not have an active regional backup site, and Division …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-follow