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Cold Spring Harbor Central School District – Capital Assets (2023M-37)

… Objective Determine whether Cold Spring Harbor Central School District (District) officials properly recorded, tagged and … of capital assets that had a minimum value of $500. 67 capital assets totaling $171,438 were not properly …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37

Delaware County – Vehicle Usage and Disposal (2014M-258)

… perform cost-benefit analyses to support the after-hours locations of vehicles or disposal methods used. None of the … cost-effectiveness of keeping County vehicles at off-site locations and each disposal method prior to the disposal of …

https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258

Town of Lloyd - Financial Condition (2019M-108)

… fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 … was used to finance appropriations from 2014 through 2018. The Board underestimated revenues and overestimated …

https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108

Town of Webb - Ski Collections (2018M-188)

… officials have not developed policies or procedures for how ski collections should be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded during the audit … payment were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188

Village of Islandia – Information Technology (2021M-100)

… (Village) officials ensured information technology (IT) assets were adequately protected from unauthorized … and loss. Key Findings Village officials did not ensure IT assets were adequately protected from unauthorized access, … notification, password and mobile and removable device IT policies or implement a comprehensive IT contingency plan. …

https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100

Odessa-Montour Central School District – Financial Condition (2016M-71)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … balance exceeded the statutory limit. The District does not have a policy or formal plan for its six reserves. The …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71

Quality of Internal Control Certification

… (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, … Control Act by April 30 of each year by submitting a certification and internal control summary detailing the …

https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certification

Town of North Castle – Cash Disbursement (2013M-32)

… 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board … items being resolved in a timely manner. … Town of North Castle Cash Disbursement 2013M32 …

https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32

Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)

… receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and disbursements. … Sufficient compensating controls were not implemented to minimize the risks associated with the lack of segregation … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76

Comptroller DiNapoli Releases Municipal Audits

… his office completed audits of the Village of Attica , Columbia County Department of Weights and Measures , Village … to the state Justice Court Fund in a timely manner. Columbia County Department of Weights and Measures – Internal …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0

Village of Greene – Investment Program (2023M-112)

Determine whether Village of Greene Village officials developed and managed a comprehensive investment program

https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112

Nyack Parking Authority – Parking Ticket Operations (2020M-94)

… Audit Objective Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and … effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The Board and …

https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94

Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)

… approximately $756 million, of which the Department of Social Services’ budget totaled approximately $236 million. … to verify that service providers are meeting contractual performance measures. Ensure that audited claims are accurate …

https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80

Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)

… banquet hall or this conflict of interest as required by New York State General Municipal Law (GML) Section 209-ee. …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0

Unified Court System Bulletin No. UCS-268

… To inform agencies of the processing of the 2018 Prepaid Legal Service Benefit Affected Employees Employees represented by …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucs

Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)

… or other records of the days or hours worked, such as calendars and logs, for four salaried employees, and … online banking and did not provide sufficient oversight of electronic funds transactions. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132

Payroll Users Group Organizational Charter

… of the Bureau of State Payroll Services shall be a voting member separate and distinct from OSC’s Payroll … elected at the November meeting by a majority vote of the voting members of the Steering Committee, and will take … present either one nominee for Chair or two nominees for Co-Chairs of their respective Committee. Nominations from the …

https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charter