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Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2)
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2.pdfDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… improperly paid nearly $35,000 in personal expenses for members, including rent, cable television and college … $8,500. District officials have not sought reimbursement for the gifts or loans. During the 16-month audit period, … more than 11 hours a day, seven days a week, every week, for 16 months. The Comptroller’s audit also revealed: Bank …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsIX.6.A Drawdown Overview – IX. Federal Grants
… with federal grant funds. Most federal grants drawn by OSC are drawn on a daily basis using online federal … financial management systems developed and provided by the federal government. In some cases, draws are not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… The ineligible costs included: $6,416 in personal service costs, consisting of $1,723 in bonus payment to the … for services provided. $13,294 in other than personal service costs, consisting of $4,094 in staff awards; $5,638 in incorrectly allocated legal fees; $3,245 for non-reimbursable food for staff/Board, …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… July 1, 2012 through November 20, 2013. Background The Orchard Park Central School District is located in Erie … expenditures for the 2012-13 fiscal year totaled $82 million. Key Findings District officials did not verify …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesMid-Hudson Library System – Procurement (2016M-261)
… system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The Library System is …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that financial activity is properly recorded and … 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Opinion 2003-7
… for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for … projects. Town Law §277(4) provides that, before a town planning board may approve a subdivision plat containing … the subdivision plat must show, when required by the planning board, a park or parks suitably located for …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Area #5 – Malware Protection – Information Technology Governance
… Damage caused by malware can be expensive to fix and can cause significant losses in productivity until corrected. This is especially true with … Antivirus software should be set to update definitions daily and to scan for threats throughout the day. Without …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… were not factored into the claim payment. Under the new APG system, the Department assigned providers new APG rate codes and deactivated the rate codes used under … providers for the same services under both the old and the new (APG) payment methodologies. Furthermore, the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsArea #6 – Patch Management – Information Technology Governance
… the network and computers have an increased risk of vulnerability to viruses and other problems because known … software are not corrected. Because attackers are aware of these potential weaknesses, they can look for and exploit … the software can be exploited by attackers in a wide range of ways. Many unsupported and outdated software programs have …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementEldred Central School District – Budget Review (B4-15-3)
… $16.6 million. Key Findings Except for the items noted, we found the significant revenue and expenditure projections … fund balance to less than 2 percent of appropriations; and does not account for the probable return of $200,000 in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… and are originated by the State agency. OSC BSAO is responsible for accurate recording of all operating and … 36310 -700.00 22118 Federal Funds Operating Transfers have additional requirements that must be met. See Chapter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… The auditor must report directly to the board and serve at the board’s pleasure. Hiring a claims auditor You are not …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… responsible for managing Town operations. The Town’s 2013 budget appropriations totaled approximately $1 million for … storm-related expenditures for which reimbursement was not received from the Federal Emergency Management Agency (FEMA) … FEMA or the State Emergency Management Office (SEMO) were received. Town officials did not develop detailed repair cost …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279CUNY Bulletin No. CU-474
… deduction description will remain “United Way of CUNY”. An online enrollment process for Deduction Code 897 is available … 897 are encouraged to initiate the deduction using the online enrollment process. Agencies will not need to manually enter online enrollments in PayServ. An electronic file will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-474-2014-cuny-charitable-campaignXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… purchase date of the associated merchandise or service. Billing: The Obligation Date for billing transactions, including interagency bills, is the … or the last date of the period for which the bill applies. Billing may also be based on contractual or other types of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and … Amsterdam’s unreserved fund balance fell from $3.4 million in 2007 to $620,000 in 2011, a decrease of 81 percent. The city’s short-term …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingRFP#0011 – Administrative and Actuarial Services for Length of Service Award Programs for Volunteer Ambulance Workers and Volunteer Firefighters
… Only (Amended June 30, 2025), in MS Word format Responses to Questions Amendment #1 , Issued May 14, 2025 Amendment #2 …
https://www.osc.ny.gov/procurement/rfp0011Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… audit was to determine if District controls to ensure that financial activity are properly recorded and reported and … 2014 fiscal year. Key Findings The Board did not adopt an investment policy as required by GML. The District has been … a timely manner. … Clark Mills Fire District Controls Over Financial Activities 2014M315 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315