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Complaint Processing (2020-N-9)
To determine if the New York City Civilian Complaint Review Board (CCRB) has an appropriate and sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other agencies and for truncated complaints, and if CCRB is conducting investigations in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n9.pdfCybersecurity Month Cybersecurity Foundations
Cybersecurity Awareness Month is an annual effort which aims to highlight emerging challenges that exist in the world of cybersecurity today and provide straightforward, actionable guidance to help create a safe and secure digital world. Learn about this year’s themes and other foundational IT contr
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-cybersecurity-foundations-10-3-22.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2021-F-3) 30-Day Response
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3-response.pdfTechnology Transfer Program and Royalty Payments (2019-S-10)
To determine if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at SUNY campuses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s10.pdfCompliance With Executive Order 95 (Open Data) (2019-S-65) 180-Day Response
To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) is complying with Executive Order 95, including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and useful.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s65-response.pdfCitywide Payment Services and Standards – Controls Over Payments (2022-N-2)
To determine whether the New York City Department of Finance (DOF) Citywide Payments Services and Standards (CPSS) unit has controls in place to ensure that payments received by and processed on behalf of agencies are correctly matched with receivables and that agencies are appropriately advised ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n2.pdfMaternal Health (2022-S-25)
To determine whether the Department of Health (DOH) has implemented recommendations with the goal of reducing maternal mortality and morbidity in New York State; and whether DOH is effectively monitoring related actions and outcomes to ensure rates of maternal mortality and morbidity are improving.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s25.pdfSomers Central School District – Fixed Assets (2016M-74)
… Purpose of Audit The purpose of our audit was to review controls over the District’s fixed assets and … approximately $87 million. Key Findings The Board has not adopted an asset policy establishing capitalization or … all fixed assets above the established threshold limits have tags affixed identifying them as District properties. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Greenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll procedures and reserve … approximately $65 million. Key Findings District officials have not provided employees with written procedures over … written payroll-processing procedures for employees to follow. Implement compensating controls to address the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Town of Ephratah – Accounting Records and Reports (2022M-138)
… Update Documents (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 … the Supervisor’s records. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of Lloyd - Information Technology (2019M-36)
… nonbusiness websites for personal use. The Board did not provide IT security awareness training for employees who … IT control weaknesses were communicated confidentially to Officials. Key Recommendations Monitor compliance with the … recovery and data backup. Officials indicated that they have initiated corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36State Comptroller DiNapoli Releases Municipal Audits
… of Carroll – Town Clerk (Chautauqua County) Auditors could not determine whether swim program fees totaling $21,843 were … addressing what periodic financial reports the company had to provide the district. Annual Update Documents were not … Services to use a state contract the district could have saved $2,805, or 21% of the district’s heating oil …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… Free School District is located in the Town of Hempstead, Nassau County. The District, which operates five schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Town of Niagara – Justice Court (2015M-218)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Dansville Central School District – Separation Payments (2016M-102)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … year totaled approximately $32.3 million. Key Findings Not all separation payments were made in accordance with … payments. Separation payment claims forms did not have adequate supporting documentation attached to them. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102St. Paul Boulevard Fire District - Board Oversight (2018M-116)
… begun to initiate corrective action. … St Paul Boulevard Fire District Board Oversight 2018M116 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Kent Fire District No. 1 - Financial Operations (2019M-37)
… appropriations. Ensure transfers to reserves are included in the budget and that reserve funds are disbursed subject to … action. Appendix B includes our comments on issues raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Rapids Fire Company – Credit Cards (2023M-86)
… Company purposes. Key Findings Credit card purchases were not always made by authorized users, and 762 purchases … charges made during the audit period) lacked documentation to support the purchases, confirm whether the purchases were … to payment. Officials agreed with our recommendations and have indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Wyoming County – Selected Financial Activities (2015M-94)
… Purpose of Audit The purpose of our audit was to examine selected County financial … is located in western New York State and has a population of approximately 42,000. The County is governed by a …
https://www.osc.ny.gov/local-government/audits/county/2015/11/20/wyoming-county-selected-financial-activities-2015m-94Fishers Island Union Free School District – Website Transparency (2023M-28)
… officials agreed with our findings and have initiated or plan to initiate corrective action. … audit fishers island …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/fishers-island-union-free-school-district-website-transparency-2023m-28