Search
Contract Advisory No. 22
… Subject: Closing Contracts in the Statewide Financial System (SFS) Guidance: The Office of the State … (BOC) is actively closing contracts in the Statewide Financial System (SFS). Once OSC has closed a contract the … Information for Canceled and Closed POs - Lapsing Guide to Financial Operations Chapter XI, Section 2.C - Contract Funds …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… not reviewed prior to payment approval. The Department does not have a code of ethics as required by statute. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly procure, monitor or account for fuel. Specifically, the Highway Superintendent … Town Board (Board) did not provide adequate oversight of fuel, including procuring fuel in compliance with competitive …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Interactive Maps: Language Access Service Needs Statewide (2022-S-38)
To assist Limited English Proficiency LEP individuals and provide equal access to government programs and services Executive Order 26 issued on October 6 2011 established a statewide language access policy in New York State
https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38Carle Place Union Free School District – Network User Account Controls (2022M-121)
… report – pdf] Audit Objective Determine whether Carle Place Union Free School District (District) officials … Determine whether Carle Place Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsHawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… such as callback verification of transactions and email confirmation of those transactions, the District has not used …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overSodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management for the … and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. The District does … funds. Develop a comprehensive multiyear financial plan to establish objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Town of Brandon - Financial Condition (2019M-239)
… condition. Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … resulting in operating deficits. The Board does not have a policy to maintain a reasonable level of fund …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239State Comptroller DiNapoli Releases Municipal & School Audits
… did not comply with them. Had the board ensured compliance, complete and accurate assets records may have …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… and effectively." Morris-Eaton Central School District – Online Banking (Madison County) The board did not adopt an online banking policy defining authorization and monitoring of online banking transactions. District officials did not …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsRipley Central School District – Payroll and Leave Accruals (2021M-53)
… were paid at accurate rates, payroll payments were not always properly supported and approved, and leave time … monitor the payroll and leave accrual process and they have not developed any payroll policies or procedures. We … and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Town of Byron – Procurement (2024M-11)
… report – pdf] Audit Objective Determine whether the Town of Byron (Town) officials complied with New York State … Determine whether the Town of Byron Town officials complied with New York State General …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… loan program. Key Findings Corporation officials did not provide adequate oversight of the revolving loan program. For … Eleven loan files did not contain any evidence that annual site visits occurred, annual financial statements were … Ensure loan files contain all required information and site visits are conducted and documented in the loan files. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanFranklin Central School District – Information Technology (2022M-19)
… (IT) contingency plan. Key Findings District officials did not adequately manage network user accounts, periodically compare installed software to an authorized software inventory or develop an IT … and compromise IT resources. District staff did not have sufficient documented guidance or plans to follow to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Comptroller DiNapoli Releases Municipal Audits
… did not grant the appropriate number of points to volunteers for participation in department responses nor …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Municipal Audits
… the town is accounting for $913,000 remaining from a “host community fee” received in 2007 in the capital projects …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than 16,000 community … approval for eight of 12 programs held at the library in 2013 and did not ensure that all program performers and …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Village of Ocean Beach – Credit Card Usage (2022M-206)
… (Board) ensured that employees appropriately used Village credit cards. Key Findings The Board did not ensure that Village employees appropriately used Village credit cards. As a result, employees made questionable purchases on the Village’s credit cards. We reviewed all 3,108 credit card transactions …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206