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Town of Junius – Supervisor’s Records and Reports (2017M-168)
… July 21, 2017. Background The Town of Junius is located in Seneca County and has a population of approximately 1,500. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168Town of Batavia – Water and Sewer Operations (2018M-12)
… comment on an issue raised in the Town’s response. … Town of Batavia Water and Sewer Operations 2018M12 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… is governed by an elected five-member Town Board. The Town has approximately 3,100 residents, and 2017 budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Lakeland Fire District – Travel and Conference Costs (2013M-145)
… cost-effective and reasonable. Had the Board implemented per diem rates established by GSA for meals and lodging and mandated …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Chemung County Probation Department – Collections and Disbursements (2016M-10)
… was to examine the Probation Department’s collections and disbursements processes for the period January 1, 2014 … New York State, has a population of approximately 88,000 and is composed of one city, 11 towns and five villages. The County is governed by an elected …
https://www.osc.ny.gov/local-government/audits/county/2016/06/10/chemung-county-probation-department-collections-and-disbursements-2016m-10Town of Henrietta – Financial Management and Purchasing (2013M-208)
… budgeting practices and the level of unexpended surplus funds to maintain. The Board has adopted budgets that were … has accumulated a significant amount of unexpended surplus funds in the general and drainage district funds. The Board did not provide sufficient oversight over …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Town of Marbletown – Financial and Capital Planning (2017M-234)
… Purpose of Audit The purpose of our audit was to determine if the Board established … January 1, 2016 through June 26, 2017. Background The Town of Marbletown is located in Ulster County and has a … balance policy, which resulted in the Town accumulating excessive fund balance in the general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Universal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… childhood agencies (eligible agencies) collaborating with school districts comprise a wide range of early child care … in a state of good repair and sanitation. For the 2014-15 school year, there were 1,338 UPK providers operating outside … health and safety. Instead, the Department relies on the school district operating the UPK program, or the Office of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsOxford Academy and Central School District – Financial Management (2016M-6)
… three schools with approximately 800 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Additional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… adopted coverage under Section 384-e and/or 384-e (b) of the RSSL. If your employer adopts either of these benefits, you are automatically covered. If your … chooses to adopt the benefits for a limited period of time, and you enter employment after the expiration date, …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). Background Our initial … determined that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed to be done. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followRochester City School District – Payroll and Procurement (2016M-435)
… audit was to determine if the District properly calculated and adequately supported payroll-related payments and payments for goods and services for the period July 1, 2014 through October 25, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Controls Over CUNY Fully Integrated Resources and Services Tool
… that are assigned to these functions. For example, in the Admissions Office one of the roles would be to allow … The business needs for the ASLs to have the roles in question were unclear. In addition, there were 27 roles that were removed from …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolTown of Hempstead – Vehicles and Fuel Usage (2022M-25)
… (Town) officials effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key Findings Town officials did not adequately monitor Town vehicles and fuel usage. As a result, Town officials did not know if Town vehicles and fuel were only used for Town business. Officials did not: …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Town of Danby – Claims Processing and Procurement (2022M-127)
… complete report – pdf] Audit Objective Determine whether the Town of Danby (Town) Board (Board) sought competition … services and audited claims prior to payment. Key Findings The Board did not always seek competition when procuring … are not competitively procured, they may not be procured in a cost-effective manner. Also, when claims are not …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Recent Trends and Impact of COVID-19 in Brooklyn
… Small Business Administration as those with fewer than 10 employees. The number of private sector businesses grew by … business size. While Brooklyn businesses with 10 or more employees declined by 27.6 percent between the first and … the number of microbusinesses (those with fewer than 10 employees) increased by 4.5 percent. Although the pattern …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynXII.7.A Responding to Voucher and Expense Report Audit Questions – XII. Expenditures
… or expense report audit process. Agencies are required to provide this information timely. Process and Transaction … auditors can successfully contact Voucher Authorizers: Online agencies must ensure their Voucher Authorizers’ email … There will be a higher likelihood of returns if agencies do not respond to requests within 24 hours. Also, a delayed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7a-responding-voucher-and-expense-report-audit-questionsXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… Units should be aware that there may be issues surrounding tax liability and withholding for these payments, which then may necessitate … is subject to the Freedom of Information Law. Tax and Withholding Considerations Familiarity with the following tax …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… reporting system in compliance with Chapter 405, Laws of 1981 that monitors and reports upon the State’s capital … Accounting System (the system), maintained by the Office of General Services (OGS), was significantly improved and … policies that are applied to the extent practical in our ACFR presentation for the recording of capital assets. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationXI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES New York State uses the Statewide Financial System (SFS) to create, approve, and dispatch Purchase Orders (PO). The purpose of this … State will use the SFS to electronically authorize POs, and (ii) methods for dispatching POs. Note: This section does …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatch