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Details About the Audit Process
… with handling public resources, you are responsible for using those resources effectively, efficiently, … to the final report. It describes what auditors look for and their professional auditing standards. Our staff will … conduct financial, compliance, and performance audits of all State and New York City agencies, including their …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… Island is equipped with the data necessary to advocate for needed resources to address the myriad challenges we … benefit from. Thank you to Comptroller DiNapoli's office for conducting this report and bringing to light all of the significant growth taking place on Staten Island." …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressSmall Businesses and the Economic Recovery: Work in Progress
… in the rest of the nation, and the negative impacts on small businesses with less than 500 employees persist. In … began collecting and reporting data through the Small Business Pulse Survey , New York’s small businesses have … programs. $25 million in State funds for the New York Restaurant Resiliency Grant Program to provide grants to …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressDivision of Housing and Community Renewal Bulletin No. DH-94
… April 2018 DC37 Salary Increases and provide instructions for payments not processed automatically. Affected Employees … between the State of New York and DC-37, provides for salary increases retroactive to fiscal year 2016-2017, 2017-2018 and 2018-2019 for all eligible members of the Rent Regulation Services Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilState Agencies Bulletin No. 2179
… Lump Sum Payments and to provide processing instructions for entering the payment for employees not processed … bargaining unit on 03/31/2023. The employee must meet all remaining eligibility criteria for the CSEA … the full payment amount of $3,000 if any of the following apply: Earnings Code RGO (Regular Pay Override) Hours paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceState Agencies Bulletin No. 2028
… 2022 M/C Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … 131 and the Division of the Budget Bulletin D-1144 provide for payment of performance advances effective April 1, 2022, … or 04/07/2022 (Institution). Agencies must also review all subsequent rows to determine if additional updates are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesOpinion 2024-1
… million in funding derived from the federal Infrastructure Investment and Jobs Act (commonly and in this letter referred … Corporation Counsel City of Troy Endnotes 1 Infrastructure Investment and Jobs Act, Pub. L. No. 117–58 (November 15, …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Barnard Fire District – Financial Condition (2015M-145)
… managed the District’s financial condition and operations for the period January 1, 2013 through December 31, 2014. … Board of Fire Commissioners. The general fund budget for 2015 totals approximately $3.9 million. Key Findings The … did not adopt detailed budget policies and procedures for accurately estimating revenues, expenditures and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… water and sewer funds do not pay administrative costs for services they receive from the general fund. Customers were …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160New Hyde Park Fire District - Payroll (2018M-165)
… indicated they planned to initiate corrective action. … New Hyde Park Fire District Payroll 2018M165 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165East Meadow Public Library – Claims Auditing (2017M-275)
… conducted an effective audit of claims prior to payment for the period July 1, 2016 through June 30, 2017. Background … not obtain the required number of quotations or proposals for five purchases totaling $27,129. Key Recommendations … procurement and purchasing policy before approving claims for payment. … East Meadow Public Library Claims Auditing …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275City of Yonkers – Procurement of Professional Services (2017M-268)
… sought competition when procuring professional services for the period July 1, 2015 through June 30, 2017. Background … elected seven-member City Council. Budgeted appropriations for the 2016-17 fiscal year, excluding City public schools, … City officials to seek competition when contracting for professional services or to provide justification when …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Jefferson Community College – Procurement (2017M-156)
… by Jefferson County and is located in the City of Watertown. The College, which has an enrollment of …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/jefferson-community-college-procurement-2017m-156Town of Carrollton – Justice Court Operations (2018M-21)
… Court (Court) fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known … excess balances. The Justices' bail reports included bail for 18 individuals totaling $7,150 that could not be traced … records or contract with an independent public accountant for an audit. Key Recommendations Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Town of Hartwick – Water District Operations (2017M-250)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that bills for water … through July 27, 2017. Background The Town of Hartwick is located in Otsego County and has a population of approximately 2,100. The Town is governed by an elected five-member Town Board. Water …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… to examine the Company’s controls over financial activity for the period January 1, 2013 through September 9, 2014. … The Company is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of … and six elected Business Officers, who are responsible for the Company’s overall financial management. During our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mSaratoga Youth Recreation – Financial Activities (2016M-258)
… and reported and that Program moneys were safeguarded for the period January 1, 2014 through May 31, 2016. … agreements to operate youth development programs for children residing in the Towns of Saratoga and … District, in Saratoga County. Budgeted appropriations for 2016 total approximately $6,200. Key Finding The Board …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… recorded and reported and to safeguard District money for the period January 1, 2016 through July 19, 2017. … competition, or retain evidence of soliciting competition, for 97 purchases totaling $171,013 that were subject to its … officials obtain and retain quotes and bid documentation for purchases in accordance with the purchasing policy. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208State Agencies Bulletin No. 958
… new insurance deduction code. Affected Employees Employees in Bargaining Units 01 and 21 represented by the New York State Correctional Officers and Police … will automatically process deduction transactions using the Deduction Code 540. Note : The vendor will submit all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/958-new-deduction-code-540-nyscopba-long-term-careOneida-Herkimer-Madison BOCES – Claim Payments (2015M-350)
… of our audit was to review the BOCES’ claim payments for the period July 1, 2014 through August 31, 2015. … the component districts’ boards. Budgeted appropriations for the 2015-16 fiscal year total approximately $61.5 … to the collective bargaining agreement (CBA). Not all claims contained supporting documentation. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/oneida-herkimer-madison-boces-claim-payments-2015m-350