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V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… making operations more efficient. The sections contained in this chapter are intended to provide an overview of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies

Selected Aspects of Safety and Security in Subway Facilities

… Chief Security and Safety Officer is mainly responsible for the policy aspect of safety and security across all MTA … and homelessness. MTA’s Office of Security is responsible for protecting all MTA agencies, including Transit, with its … (formerly MTA Capital Construction) is responsible for implementing projects, such as those identified through …

https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilities

Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… or their leave accrual balances. Also, the Supervisor’s secretary (secretary) and Highway Superintendent were … of the collective bargaining agreement (CBA) and the Town’s employee handbook (handbook) that affect leave accrual records. The …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… maintained complete, accurate and up-to-date financial records and reports. Key Findings  The current and former … not maintain complete, accurate or up-to-date financial records and reports. As a result, the Village Board (Board) … we prepared, and total cash in the financial records was $1.9 million higher than the Village’s total …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants

… to the Federal Government is complete and accurate in all material respects. Following is a general description for how …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirements

Town of Perth – Supervisor’s Records and Reports (2024M-149)

… The Supervisor also did not:  Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the … records. Key Recommendations   Prepare monthly bank reconciliations for all bank accounts. Provide the Board …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149

City of Middletown – Payroll and Leave Benefits (2024M-26)

… whether City of Middletown (City) officials accurately paid employees’ salaries, wages and benefits and properly … overpayments totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For … worked the hours that they were scheduled to work and were paid for working. Establish City-wide payroll processing …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… 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/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)

… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4

Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)

… Charter School (School) officials accurately billed and collected tuition. Key Findings  Although School officials accurately billed and collected basic tuition totaling $2.14 million, officials … of the amounts billed or ensure billings were accurate and did not establish adequate procedures for tuition …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8

Town of Rutland – Water and Sewer Charges (2025M-30)

… Town of Rutland (Town) Town Clerk (Clerk) properly billed water and sewer charges. Key Findings  The Clerk did not properly bill water and sewer charges. We identified a total of $8,823 in … written policies and procedures to provide guidance on water and sewer billings and account adjustments. No one …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Village of Lake George – Records and Reports (2024M-82)

… – pdf]  Audit Objective  Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate … Determine whether the Village of Lake George Village Treasurer maintained complete accurate …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82

Village of Catskill – Accounting Records and Reports (2024M-66)

… account balances totaling $1.1 million at May 31, 2023 in the accounting records. Comply with New York State General …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

City of Rensselaer – Accounting Records and Reports (2023M-26)

… and $2.2 million, and transactions were not entered in a timely manner. Bank reconciliations were not prepared in a timely manner or clearly documented and discrepancies, … including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Selected Management and Operations Practices – BuildSmart NY/Executive Order 88

… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required … 8, 2020 was to provide clean, low-cost, and reliable energy consistent with its commitment to the environment and …

https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… Village of Riverside (Village) Clerk-Treasurers prepared and maintained complete, accurate and timely accounting records and reports. Key Findings  The former and current … the Village of Riverside Village ClerkTreasurers prepared and maintained complete accurate and timely accounting …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

2024 Year in Review: Fiscal Responsibility, Stewardship and Transparency

… 2024 Year In Review  FISCAL RESPONSIBILITY   STEWARDSHIP  … A look back at some of the major accomplishments of the Office of the New York State Comptroller in 2024   …

https://www.osc.ny.gov/reports/2024-year-in-review

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, properly approved and supported.  Key Findings  District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, properly …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

The Transportation and Warehousing Sector in New York City

… of April 2022, the transportation and warehousing sector in the City has regained 82 percent of pandemic job losses, … area ranks first among the top 10 metropolitan areas in the nation for number of transportation, warehousing and … Transportation Authority employment, which falls under the public sector) lost the greatest number of jobs over the …

https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-city