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Global Concepts Charter School – Cash Disbursements (2017M-126)
… cash disbursement and purchasing policies to ensure they are consistent with the charter and bylaws. Establish clear … or competitive bids when required, review all quotes that are received and publically advertise to meet the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Service-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… encourage and support eligible veteran-owned businesses to play a greater role in the State’s economy by increasing …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followMiddle Island Fire District – Budgeting Practices (2013M-93)
… Use the budget format prescribed by the Office of the State Comptroller when preparing the District’s budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the … Background The Hamburg Industrial Development Agency is an independent public benefit corporation whose goals are to advance job opportunities and economic welfare in the Town of Hamburg …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andUnified Court System Bulletin No. UCS-147
To explain OSCs automatic processing of the SOS increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-147-senior-officer-series-sos-differential-increase-eligibleUnified Court System Bulletin No. UCS-158
To explain OSCs automatic processing of the SOS increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-158-senior-officer-series-sos-differential-increase-eligibleSUNY Bulletin No. SU-161
… and the 2007-2011 Agreement between UUP and the State of New York, the VRWS Program has been extended to include …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsDepartment of Transportation Bulletin No. DOT-12
… eligible employees. Effective Date Payment will be made in a separate check dated June 11, 2008, Pay Period … assigned to the winter maintenance program of the Highway Maintenance Division and who were called out ten (10) or more times during the season will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-12-call-out-response-payment-employees-engaged-winter-maintenanceTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… not authorize the 44 electronic funds transfers (EFTs) or sign the 155 checks. Properly sign checks; instead, a rubber signature stamp was used, …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of … officials properly managed capital project (Project) change orders. Key Findings The Board and District officials … we question whether the change orders may have been split to avoid having to seek competitive bids for the additional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Rockville Centre Union Free School District – Information Technology (2023M-140)
Determine whether Rockville Centre Union Free School District District officials monitored users compliance with the Districts acceptable Internet use policy AUP
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mVillage of Ilion – Information Technology (2015M-34)
… occurrence of IT incidents. The Village did not have a breach notification policy or local law requiring … notification of affected parties when there is a security breach relating to private information. The Village has not … policy or local law consistent with the requirements of State Technology Law. Implement processes for the Water …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Food Safety Monitoring (Follow-Up)
… was partially implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to address the unresolved issues discussed in …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followVillage of Canton – Clerk-Treasurer’s Records and Reports (2021M-101)
… financial reports were not filed with the Office of the State Comptroller (OSC) for 2017-18, 2018-19, 2019-20, as …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-canton-clerk-treasurers-records-and-reports-2021m-101Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Onondaga County and was established as a centrally located food distribution center serving Cayuga, Cortland, Madison, … Authority security. The Treasurer did not review the debit card statements and receipts. Key Recommendations Compare … Update its policy to require the Treasurer to review debit card statements and receipts on a monthly basis and ensure …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overTown of Cortlandville – Fuel Purchases (2012M-171)
… Highway Department is responsible for the maintenance and repair of these roads. This is done with the use of a variety … a fleet discount by purchasing fuel from a national gas station chain. During our audit period the Town’s fleet …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Lockport City School District - Procurement (2021M-198)
… procurement policies. District officials could have used a more transparent procurement process for a $3.3 million security enhancement project. They did not … that they complied with competitive requirements when awarding two contracts totaling $240,000 pursuant to the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… public benefit corporation created under New York State General Municipal Law. The IDA is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardIntroduction – Travel and Conference Expense Management
… often travel as part of their official duties, whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… our audit was to review the District’s financial condition and nonresident tuition for foster students for the period … the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-foster