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Greene County Industrial Development Agency – Management Practices (2013M-95)
… relating to the construction of an aircraft component assembly facility; and the sale of land, a line-of-credit and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementBrushton-Moira Central School District – Financial Condition (2015M-340)
… Background The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, Dickinson and … which operates one school with approximately 800 students, is governed by an elected nine-member Board of Education. … Ensure that the amount of unrestricted fund balance is in compliance with statutory limits. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Harborfields Central School District – Information Technology Asset Management (2024M-9)
… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetKing Center Charter School – Purchasing (2013M-215)
King Center Charter School Purchasing 2013M215
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Village of Maybrook – Water Operations (2013M-121)
Village of Maybrook Water Operations 2013M121
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Wainscott Common School District – Financial Condition (2013M-268)
… 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three … based on all information available at the time the budget is developed. Discontinue the practice of adopting budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Hempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District … with no documented plan, reason or clear benefit to the District. The Board has not instituted procedures or scheduled sufficient meetings to ensure that all of its decisions and deliberations are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… and implement a process to compare leave accrual records with other attendance records to ensure that the leave …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualElevator Safety
… Background The New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more … Building Code, and the Rules of the City of New York. DOB is responsible for enforcing these codes and rules. DOB … and tests. The Metropolitan Transportation Authority is responsible for the inspection and testing of its …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… boundaries between devices on different networks or network segments. Firewalls control network communications using rules that specify which … safeguard against unauthorized access and disruption, the network administrator should configure firewall rules to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionTown of Hector – Employee Compensation (2024M-85)
… was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that … employees a total of $150,155 that was not authorized by the Town Board (Board). Inaccurately accrued and/or recorded … handbook or highway contract. Adequately certify the Town’s payroll by reviewing and comparing payroll reports to …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Wallkill Central School District – Financial Management (2015M-294)
… the amount of fund balance that is actually needed to cover expenditures. Review reserves to determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/wallkill-central-school-district-financial-management-2015m-294Pavilion Central School District – Claims Audit (2024M-108)
… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … 152 claims totaling more than $1 million did not have documentation to demonstrate that officials complied with the … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108CUNY Bulletin No. CU-731
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY Health Benefits Buy-Out Waiver Program. Affected … Eligible CUNY employees electing to participate in the Health Benefits Buy-Out Waiver Program are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-731-city-university-new-york-cuny-health-benefits-buy-outSafety of Seized Dogs (Follow-Up)
… the humane care of seized dogs and inspect municipal dog shelters outside of New York City. The Law mandates that a … control services. The Law sets specific time periods that shelters must hold seized dogs, known as the redemption … veterinary care. The Department performs inspections of shelters to ensure that seized dogs are being treated …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followPSCH, Inc.
… whether OMH properly reimbursed PSCH according to the terms and conditions of the contract. We examined $1.6 … $152,680 (10 percent) in costs did not comply with the terms and conditions of the contract. These include: PSCH’s … whether OMH properly reimbursed PSCH according to the terms and conditions of the contract We examined $16 …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incGeorgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Delaware County – Third-Party Contractual Services (2014M-287)
… 48,000, includes 19 towns and 10 villages. The County is governed by an elected Board of Supervisors that is composed of 19 members. Budgeted appropriations for 2014 … Amend the procurement policy to ensure that competition is used when awarding contracts. Ensure that written …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Operational Advisory No. 28
… Subject : Guidance for Processing SFS Transactions in Production after Fiscal … (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to … environment has been restored. The first priority for agencies once the system is available for use is to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… of the Mitchell-Lama Surcharge Provisions (Report 2017-S-12 ). About the Program Our initial report, which was issued … 10, 2018, examined whether the Division of Housing and Community Renewal (DHCR) properly assessed surcharges at …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-follow