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Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… and user access, patching, and a succession plan for dated programming languages. Key Finding Department officials have …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsCUNY Bulletin No. CU-288
… Purpose To provide agencies with procedures for processing payment of the Nurses’ Health Specialty … December 21, 2006 from Carmelo Batista, Jr. are eligible for the following Health Specialty Differentials: Full-time … $188.00. Agency Actions Agencies must submit the payment for the Nurses’ Health Specialty Differential in the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-288-payment-cuny-nurses-health-specialty-differentialCheektowaga Central School District - Capital Project Management (2022M-90)
… whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient oversight …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90CUNY Bulletin No. CU-782
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … Units TG, TJ, TP and SJ are affected. Background: Pursuant to the duly adopted provisions of the Constitution of the … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseRapids Fire Company – Credit Cards (2023M-86)
… card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit … card purchases were not always made by authorized users, and 762 purchases totaling $110,938 (97 percent of the credit … purchases, confirm whether the purchases were received, and/or determine whether the purchases were for appropriate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Elmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … a new proof of residence be submitted when a student’s address changes. Key Recommendation Periodically verify the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Sodus Center Fire District – Board Oversight (2017M-108)
… to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017. … Board of Fire Commissioners. District expenditures for 2016 totaled $108,631. Key Findings The Board maintained … made $15,943 in questionable payments to himself and his business and did not provide sufficient documentation for …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Oversight of Hazardous Materials and Waste (Follow-Up)
… January 1, 2015 through May 4, 2018, examined whether State University of New York (SUNY) institutions have …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followVillage of Allegany – Vehicle Fuel (2012M-308)
… the purchaser. Officials did not maintain diesel fuel inventory records. Key Recommendations Ensure all fuel … retained at the time of purchase. Ensure that perpetual inventory records are maintained for fuel that track and …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Town of Lebanon – Justice Court (2013M-247)
… Key Recommendations Take action to recover any moneys that are due to the Town and/or New York State. Perform …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Human Resource Practices (Follow-Up)
… Objective To assess the extent of implementation of the four … 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities it serves through …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and … The Village of Fairport Industrial Development Agency is an independent public benefit corporation which offers … $510,000. Key Findings The Board manages the Agency as if it is a department of the Village of Fairport Office of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardAccounts Payable Advisory No. 71
… Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, Section XII.5.K – Processing Payments Subject to Federal Reporting Guidance : The Internal Revenue Service … revised Form 1099-MISC effective for the 2020 tax year to accommodate the creation of Form 1099-NEC. Payors now …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingConclusion – Travel and Conference Expense Management
… travel and conference expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and … information contained in this guide as a starting point for designing control procedures appropriate for the size and complexity of their operations. The final …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionOversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit … to provide information on any actions that are planned to address the unresolved issues discussed in this review. … To …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followHousing Authority Administrative Expenditures (2016-MS-2)
… report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of … , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit was to determine whether housing … controlling and monitoring administrative costs for the period January 1, 2012 through November 25, 2015. …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… and money on hand. Provide the Board with her records for audit, as required by Town Law Section 123. The issues … and accountabilities, and provide records to the Board for audit. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Town of Ripley – Town Clerk Collections (2024M-139)
… deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did not … record, deposit, remit and report all collections in a timely and accurate manner. As a result, there was an increased risk for money to be lost or used for inappropriate purposes. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Town of Perth – Conflict of Interest (2024M-142)
… Board member approved the $13,183 payment. According to the Board member with the conflict of interest, he approved the claim because two Board members refused to approve the claim due to their concerns with his prohibited conflict of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142