Search
Best Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their ability … There are several steps entities can take to improve their ability …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Oversight of Obesity and Diabetes Prevention Programs
… focused our review on the two initiatives with the highest funding during SFY 2017-18: Creating Healthy Schools and … Department expectations for the individual programs it is funding. Ensure that costs reported by the Department’s network of contractors are supported, appropriate, and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsFacility Structure, Safety, and Health Code Waivers
… addressed. The Department’s internal controls, including monitoring and internal communications efforts, were lacking … supporting waiver applications, approvals, and monitoring efforts. Although the Department’s Nursing Homes … a complete, accurate, and timely shared waiver database to record all waiver requests, approvals, and denials and to …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversDisposition of Farm Assets
… budget process, the Department was directed to close these farm operations to generate cost savings. At the time of … the Department was responsible for the disposition of all farm assets, including equipment, livestock and land. At the … had already been disposed of records pertaining to farm assets consistent with its record retention policy. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsCollege of Fredonia – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesOversight of Construction Management Contracts (Follow-Up)
… (Parks) is responsible for operating and maintaining the State park, recreation, and historic site system to conserve, … historic, cultural, and recreational resources of New York State. This system includes over 250 parks, historic …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followFood Metrics Implementation (Follow-Up)
… two recommendations included in our initial audit report, Food Metrics Implementation ( 2017-S-18 ). Background To assist agencies in increasing their New York State food purchases, the State Finance Law (Law) requires the … guidelines, and provide training on New York State food purchasing to agency personnel involved in the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followProtection of Child Performers (Follow-Up)
… the Child Performers Unit (Unit) is responsible for monitoring compliance with Part 186 of the New York … system (System) and comprehensive permit requirements for child performers and certification of employers. System … created a sound and effective system of internal controls for the Unit, and did not have the necessary controls to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followState Agencies Bulletin No. 2358
… employees who are now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. … Reversal and Exchange mailbox at the same time as the Stop Payment Request. If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationState Agencies Bulletin No. 2303
… 2022. Please note, this disruption will occur after the completion of the confirm of the specials payroll cycle every … users should refer to the submission schedule for the check dates where there is an early confirm schedule. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineContract Advisory No. 16
… concluded State fiscal year (April 1st - March 31st) are due no later than May 15 th . It is imperative that Vendors … Consultant Services Contractors Annual Employment Reports Due May 15th …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thCity of Glens Falls – Financial Condition (2013M-150)
… 1, 2010, to December 31, 2012. Background The City of Glens Falls is located in Warren County and has approximately … City of Glens Falls Financial Condition 2013M150 …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Town of Pulteney – Financial Management and Information Technology (2012M-177)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and controls over … policies and procedures related to acceptable use, online banking, breach notification, or disaster recovery. There is …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Prattsville – Justice Court (2012M-243)
… account that could not be traced to any open or closed case files, fines or fees, or bail moneys; and Justice Olson … assistance of the court clerk, review and analyze all open case files and bail records to determine if there are …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Newstead – Joint Highway Facility Project (2012M-260)
… Board’s management of the Joint Highway Facility Project for the period January 1, 2008, to August 31, 2012. Background The Town of Newstead is located in Erie County with a population of approximately 11,400 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260State Comptroller DiNapoli Releases School Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0DiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… Fortune 500 retailers Best Buy and Nordstrom have agreed to the New York State Common Retirement Fund’s (Fund) request … and supply chain. “More Fortune 500 companies are shifting to renewable energy, not just because it helps reduce … it’s smart business,” DiNapoli said. “These companies are to be commended for protecting their long term value by …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… accounts may not be detected and increased opportunities for users to make unauthorized or improper changes, … Board of Education (Board), that is responsible for managing and controlling the District’s financial and … is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fState Comptroller DiNapoli Releases Municipal Audits
… not always properly audit claims prior to approving them for payment. Auditors reviewed 173 claims totaling $338,876 … 2021, identifying certain conditions and opportunities for town management’s review and consideration included recommendations for the following findings: monthly financial reports, bank …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of the Village of Afton , Town of Brunswick , Erie County Water Authority , Village of Franklin and the Town of … did not properly manage fund balance levels or ensure water rents and penalties were properly billed. In addition, … and did not keep bank statements on file. Erie County Water Authority – Information Technology (2018M-09) Authority …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits