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Medgar Evers College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) officials … approximately 6,700 students and is located in Brooklyn, New York. CUNY reported 567 bank accounts, including 24 at …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsState Agencies Bulletin No. 1204
… transaction in PayServ Effective Date(s) The new feature for reserving an Empl ID will be available in the PayServ … will be able to reserve a system assigned Empl ID, for use in preparing time reports or for other agency purposes, before the new Hire transaction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1204-reserving-empl-id-payserv-prior-entry-new-hire-transactionDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… and Assign access to inventory tracking software based on job duties and responsibilities. Law enforcement officials …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… New York State Comptroller Thomas P. DiNapoli, the United States Attorney for the Eastern District of … in. With today’s sentence, he’s finally being made to answer for his criminal greed.” “Timothy Gritman schemed to … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityHow to Obtain Your Personal Records Under the Personal Privacy Protection Law
… Office of the State Comptroller 110 State Street Albany, NY 12236-0001 Email: PrivacyOfficer@osc.ny.gov Proof of Identity Proof of identity (e.g., notarized … Office of the State Comptroller 110 State Street Albany, NY 12236-0001 Email: PrivacyAppealsOfficer@osc.ny.gov The …
https://www.osc.ny.gov/help/how-obtain-your-personal-records-under-personal-privacy-protection-lawProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… of Managed Pollinators (Honey Bees) (Report 2021-S-40 ). About the Program Wild and managed pollinators are critically important to the health of New York State’s environment and agricultural economy. The State …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followSchenectady County – Investment Program (2025M-5)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … audit report. We encourage the Legislature to make the CAP available for public review in the County Clerk’s office. …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Opinion 90-53
… also Fox v Mohawk and Hudson River Humane Society , 165 NY 517). A municipality, however, may retain consultants to … §505; see also People ex rel Hilton v Fahrenkopf , 279 NY 49). Further, although Real Property Tax Law, §572 … to a pre-determined definite standard (see also, e.g., San Marco Construction Corp. v Aetna Casualty and Surety Co. …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… … Niagara County Industrial Development Agency Project Approval and Monitoring 2015M93 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectCity of Jamestown – Financial Condition (2016M-298)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through August 19, 2016. … City Council. General fund budgeted appropriations for the 2016 fiscal year total approximately $35.1 million. … and Director of Financial Services did not properly budget for, and the Mayor did not ensure that the Comptroller …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… January 1, 2013 through June 6, 2014. Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialVillage of Candor – Fund Balance (2017M-148)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through May 31, 2017. Background … elected five-member Village Board. Budgeted appropriations for the 2017-18 fiscal year for the general fund are $297,735 and for the water fund are …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Holland Patent Central School District – Access to the Student Information System (2016M-326)
… information (PPSI) in the student information system (SIS) for the period July 1, 2015 through July 31, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31 … District officials granted unnecessary permissions for changing student grades, assuming accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemEast Islip Public Library – Cash Receipts (2017M-223)
… for all collections. Library staff did not properly account for attraction tickets purchased and sold. The account clerk performed incompatible financial duties. Key … Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… Board-approved loans made from the community development (CD) fund were recorded as transfers, rather than as a … in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to provide guidelines for loans made from the CD fund to other Town funds. Maintain adequate records to …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… whether Authority officials procured goods and services in accordance with the procurement policy and applicable … Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which provides low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologySUNY Bulletin No. SU-110
… Purpose To explain the Standby Pay provisions and to review the earn codes with the proper usage of payments related to Standby Pay payments. Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedCity of Niagara Falls – Financial Condition (2017M-170)
City of Niagara Falls Financial Condition 2017M170
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Clymer Central School District – Financial Management (2016M-187)
… to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.2 … Unrestricted fund balance exceeded the statutory limit for the 2012-13 through 2014-15 fiscal years. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Portville Central School District – Financial Condition (2013M-384)
… elected nine-member Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are … $16 million. Key Findings The Board failed to ensure that fund balance was maintained within legally established limits … Key Recommendations Ensure that the unexpended surplus fund balance is in compliance with Real Property Tax Law …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384