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St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… and ensure sensitive data was erased before assets with hard drives were disposed of. Sixty-nine out of 140 recorded … of the 25 computer disposals tested had evidence that the hard drives were sanitized prior to disposal, and 11 other … are conducted and discrepancies are investigated; and hard drives are sanitized when disposed of, and monitor for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Financial Condition and Selected Expenses
… York Racing Association, Inc. (NYRA) holds the exclusive franchise to operate New York State’s three major … million. In September 2008, upon renewal of its exclusive franchise, NYRA entered into a bankruptcy settlement … nearly all of NYRA’s debt obligations. In addition, a Franchise Oversight Board (FOB) was formed to oversee NYRA’s …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesOpinion 95-9
… must be credited under a service award program for each calendar year after the establishment of the program in which …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Opinion 88-45
… all at once or in increments. Interest would be payable monthly and the entire principal balance could be paid on any … or in certain instances, a bond resolution. Section 32.00 of that statute prescribes the form and content of such …
https://www.osc.ny.gov/legal-opinions/opinion-88-45State Comptroller DiNapoli Releases Audits
… the rate-based preschool special education program that it operated. The ineligible costs included: $56,619 in … tax law and that the state receives all monies to which it is entitled. In particular, the department does not have …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Town of Clare – Fiscal Stress (2013M-317)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background … The Town of Clare is located in St. Lawrence County and serves about 105 residents. The elected five-member Town Board is the legislative body responsible for managing Town operations. The Town’s general fund …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Pine Valley Central School District –Financial Management and Procurement (2014M-36)
… million that should be used to benefit taxpayers by paying off debt, financing one-time expenditures, funding necessary …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementCVS Health – Temporary Holding Account Rebate Revenue
… covered the period January 1, 2014 through December 31, 2018. About the Program The New York State Health Insurance … for the period January 1, 2014 through December 31, 2018. In accordance with the contract, CVS Health was … for the period January 1, 2014 through December 31, 2018. CVS Health agreed Civil Service is due the additional …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately 40 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialState Agencies Bulletin No. 1268
… for AC-230 processing, agencies are reminded that payroll checks should not be returned to OSC if either of the … exceed the amount to be returned. Agencies must e-mail the Payroll Deduction mailbox to obtain prior approval to submit … AC-230s in a timely manner. The NPAY539 (Non-Negotiated Payroll Checks) Control-D report, as described in Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1268-schedule-submitting-2013-returned-checksState Agencies Bulletin No. 1191
… regarding this bulletin should be directed to the Payroll Systems mailbox ( …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1191-osc-will-allow-agencies-test-interface-files-preparation-ssn-decouplingInternal Control System Components
… Purpose To determine whether the Office of Temporary and Disability Assistance’s (Office) management of its internal control system …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsState University of New York Upstate Medical Center – Selected Travel Expenses
… Purpose To determine whether the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… controls over selected Authority financial operations for the period January 1, 2011, to November 30, 2012. … tenants and subsidies from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor to perform this function. Instead, the …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… January 1, 2014 through March 31, 2015. Background The Syracuse Industrial Development Agency is an independent … benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of the City of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Accounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the … Chapter XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… that the estimated value of the New York State Common Retirement Fund (Fund) was $259.9 billion at the end of the … been ranked as one of the best managed and best funded plans in the nation. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterLaurens Central School District – Budgeting and Reserves (2013M-135)
… The Board adopted budgets that included the use of surplus fund balance to finance operations in an effort to avoid … raising unnecessary real property taxes. However, although fund balance was included in the budgets, the District has not actually used fund balance to finance operations since 2008. In fact, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… audit was to assess selected District Financial Operations for the period July 1, 2012 through October 31, 2013. … seven elected members. The District’s expenditures for the 2012-13 fiscal year totaled $5.4 million. Key … checks under $5,000, with its Vice President as co-signer for all District checks over $5,000. The Board has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing