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Village of Attica – Justice Court (2014M-30)
… Purpose of Examination The purpose of our audit was to review the processes and procedures for … the Justice Court’s financial operations for the period of January 1, 2012 through December 20, 2013. Background The … Village of Attica Justice Court 2014M30 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30Village of Goshen – Financial Condition (2014M-75)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … 1, 2010 through December 18, 2013. Background The Village of Goshen is located in Orange County and has a population of … Village of Goshen Financial Condition 2014M75 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-goshen-financial-condition-2014m-75Enterprise Charter School - Procurement (2019M-06)
… not: Always obtain competitive pricing in compliance with the School’s procurement policy or publicly advertise for … that the School received the awarded New York State Office of General Services contract (State contract) pricing for … agreed with our recommendations and indicated they are initiating corrective action. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Jamesport Fire District - Length of Service Award Program (2019M-05)
… properly administer the length of service award program (LOSAP). Key Findings The District’s LOSAP policy is not consistent with New York State General … activities in accordance with GML. The 2016 and 2017 LOSAP records for 27 members did not sufficiently support 322 …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05East Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… and conference expenditures were reasonable. Key Findings The District: Could have saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental … New York State (NYS) contracts. Does not require proof of attendance at conferences. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelUlster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… Audit Objective Determine whether College officials (officials) established adequate internal … Establish adequate segregation of duties within the College’s payroll process. Ensure that payroll registers are certified. College officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollSouthold Union Free School District - Leave Accruals (2018M-113)
… (District) officials implemented a system to accurately record employee benefits and usage. Key Findings The system for tracking leave accruals is not reliable. We found errors …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113North Merrick Union Free School District - Purchasing (2018M-87)
… complete report - pdf] Audit Objective Determine whether the purchasing of goods and services complied with competitive bid statutes … (GML) and its purchasing policy when seeking competition for purchases. We selected payments to 22 vendors totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Opinion 2007-6
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to one-time payment made to next ranking subordinate officer) GENERAL MUNICIPAL LAW § 207-m: If the permanent … Whether the police chief would be entitled to a monetary payment in the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6Opinion 91-45
… pursuant to agreement between the town board and highway superintendent) -- Repairs (performance pursuant to agreement between town board and highway superintendent) SUPERINTENDENT OF HIGHWAYS -- Powers … of additional duties - drainage improvements); (highway repairs and improvements subject to agreement with …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Employee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… and the agency must change the Reason that was used for that particular action, the agency must return the employee to the payroll using an Action of RFL (Return from Leave) or REH … working and receiving payment per the applicable laws, rules and regulations. Leave of Absence/Leave with Pay: If an …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservSelected Financial Management and Administrative Practices
… Administrators are responsible for administering the estates of individuals who die intestate (without a will) and … 31, 2013, the NCPA reported a caseload of 168 open estates with an estimated gross value in excess of $44 … assets as required by statute. Thus, the values of many estates were significantly underreported. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesCorcraft's Textile Procurement Practices
… and performance. Key procurement personnel include an Assistant Director of Operations, a Purchasing Supervisor, a Quality … Services: Seventeen Years of Fraud by the Former Director of the Department of Correctional Services' Food …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesControls Over and Revenues From .nyc Generic Top-Level Domains
… Objectives To determine whether the New York City Department of Information Technology & Telecommunications (DoITT) has collected all the revenues due from the .nyc generic … To determine whether the New York City Department of Information Technology Telecommunications DoITT has …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… of approximately $9.7 million. Notably, one project, the East 119 Street project, was originally expected to cost $511,000, but …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followPatient Safety Center Activities and Handling of Revenues (Follow-Up)
… for monitoring compliance with applicable federal and State laws and regulations and, through its Bureau of …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followCity of Glen Cove – Budget Review (B7-15-17)
… fund and an operating deficit totaling $172,691 in the golf and recreation fund. The City projects that, as of … fund, $516,476 in the water fund and $740,254 in the golf and recreation fund. The 2016 proposed budget contains … should continue to monitor the financial position of the golf and recreation fund to ensure the fund generates a fair …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Town of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a competitive … procuring professional services? Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area … specialized skills, training and expertise; the use of professional judgment and/or a high degree of creativity. …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58State Comptroller DiNapoli Releases School District Audits
… paid 20 employees overtime totaling $524,934, primarily for routine services, including $123,113 for cleaning services. With appropriate scheduling, over … Officials also overpaid 20 employees a total of $11,961 for overtime. Carle Place Union Free School District – …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases State Audits
… in the initial report. State Education Department (SED): Birch Family Services Inc.: Compliance with the Reimbursable Cost Manual (2016-S-74) Birch is a New York City-based not-for-profit organization …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-audits