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Benefit Eligibility Assessment Process (Follow-Up)
… Benefit Eligibility Assessment Process (Report 2012-S-51). Background Our initial audit, which was issued on May … Benefit Eligibility Assessment Process (2012-S-51) …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsCity of Lockport – Independent Audit Services (2014M-238)
… 31, 2012. Background The City of Lockport is located in Niagara County and has a population of approximately … Treasurer who is chief financial officer. Previous audits demonstrated signs of fiscal stress in several areas and … to solicit written proposals for audit services. The City does not have an audit committee to oversee and evaluate the …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238City of Yonkers – Budget Review (B6-15-15)
… 2015-16 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to … City of Yonkers Budget Review B61515 …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… Purpose of Audit The purpose of our audit was to review the BOCES’ management of financial activities for the period July 1, 2011 through … Orleans Niagara Board of Cooperative Educational Services Financial Management …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mTrumansburg Central School District – School Lunch Operations (2015M-171)
Trumansburg Central School District School Lunch Operations 2015M171
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Town of Norwich – Justice Court (S9-14-3)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the … reported, as paid or enforced, in a timely manner. Deposit all receipts collected within 72 hours. Assess the risk areas …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Village of Woodridge – Financial Condition (2013M-172)
… 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of Trustees comprises five … fiscal year was $2,624,362. Key Findings The Village is in better financial condition than it was during our previous …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172Monticello Joint Fire District – Fiscal Operations (2017M-80)
Monticello Joint Fire District Fiscal Operations 2017M80
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80County of Clinton Industrial Development Agency – Project Monitoring (2014M-205)
… Purpose of Audit The purpose of our audit was to examine the Agency’s operations to … 1, 2013 through April 30, 2014. Background The County of Clinton Industrial Development Agency is an independent … County of Clinton Industrial Development Agency Project Monitoring …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/12/12/county-clinton-industrial-development-agency-projectCity of Cohoes – Purchasing (2014M-192)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing process for … 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has approximately … City of Cohoes Purchasing 2014M192 …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Sullivan County Community College – Information Technology (2017M-123)
… user accounts, breach notifications and disaster recovery testing and updating. Implement environmental controls to …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… The Queensbury Union Free School District is located in the Town of Queensbury and the City of Glens Falls in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mVillage of Mill Neck – Financial Management (2014M-358)
… The Village of Mill Neck is located in Nassau County and has a population of approximately 1,200. The Village is governed by an elected five-member Village Board and has a general fund budget of approximately $2.6 million … Findings The Board has not established adequate policies and procedures or provided guidance on maintaining a …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Speculator – Financial Condition (2013M-381)
… is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The Village Board comprises four elected Trustees and an elected Mayor. Its adopted appropriations for the … deficits have caused deficit fund balances in the water and sewer funds. Significant outstanding interfund loans to …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381Area #11 – Physical Controls – Information Technology Governance
… gates and locks, and also environmental controls such as smoke detectors, fire alarms and extinguishers, protection …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsTown of Howard - Fund Balance Management (2018M-192)
… Objective Determine whether the Board effectively managed fund balance. Key Findings The Board’s management of fund balance was not effective. As a result, general and highway fund balances increased significantly over the 2015 through … Determine whether the Board effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Dundee Central School District - Information Technology (2018M-74)
… safeguarded. Key Findings The Board and District officials have not adopted adequate IT security policies and … IT control weaknesses were communicated confidentially to District officials. Key Recommendations The Board and … comprehensive IT security policies, procedures and plans to safeguard computerized assets and data. Provide periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74State Agencies Bulletin No. 1992
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsOpinion 98-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE SERVICE -- Fees (imposition of fees for services of an emergency rescue and first aid … Whether section 3008 of the PHL authorizes a fire district to provide advanced …
https://www.osc.ny.gov/legal-opinions/opinion-98-18