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City of Syracuse – Water System Cybersecurity (2019M-173)
… on water system cybersecurity threats. The City did not have service level agreements (SLAs) with its IT vendors. In …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Urban Choice Charter School - Information Technology (2019M-240)
… Board and School officials ensured information technology (IT) assets were safeguarded. Key Findings A former employee’s user account … after her resignation. School officials did not adopt IT policies or a disaster recovery plan. IT users were not … Board and School officials ensured information technology IT assets were safeguarded …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/06/12/urban-choice-charter-school-information-technology-2019m-240Maine-Endwell Central School District - Leave Records (2019M-40)
… leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and potentially inappropriate leave taken. … Increase oversight of personnel responsible for leave accrual records. Explore options for a more …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Bolivar-Richburg Central School District - Financial Management (2019M-17)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … a comprehensive written reserve policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Rockland County – Court and Trust Funds (2019M-45)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through August 15, 2018. Background The County Commissioner of Finance, County Clerk and Surrogate’s …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Town of West Seneca – Audit Follow-Up (2019M-195-F)
… of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report Town of West Seneca – Capital Project Management (2019M-195), released in March 2020. The audit determined that the Town Board … Town of West Senecas Towns progress as of December 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fTown of Farmersville - Justice Court Operations (2019M-50)
… complete report - pdf] Audit Objective Determine whether Justice Court (Court) fines and fees were properly accounted … Determine whether Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/05/24/town-farmersville-justice-court-operations-2019m-50Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… $251,601 for health insurance and Medicare reimbursement. In addition, two claims totaling $17,848 were improperly paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… fulfill his fiscal responsibilities because he failed to provide oversight of the Bookkeeper, who performs all …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Andes Central School District - Cafeteria Operations (2019M-26)
… fund transfers). The District has the lowest average daily participation for breakfast and second lowest for lunch … Key Recommendations Consider ways to encourage more daily participation for breakfast and lunch and continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26DiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… the state budget provided dedicated sources of revenue to close projected budget gaps, according to New York State Comptroller Thomas P. DiNapoli’s annual … improved financial picture, the burden is now on the MTA to improve the region’s transit system and win riders back, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backDiNapoli: $2.9 Billion Hole Threatens MTA’s Capital Program
… forward with the most ambitious capital program in its history, which it has barely been able to start, while facing … anticipated debt for its 2020-2024 program. The MTA has a history of not meeting its capital commitment goals. For …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-29-billion-hole-threatens-mtas-capital-programState Agencies Bulletin No. 1800.1
… This bulletin supersedes Payroll Bulletin 1800 Purpose The purpose of this bulletin is to inform agencies of the new Federal Form W-4, Employee’s Withholding Certificate, and the … The purpose of this bulletin is to inform agencies of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18001-2020-form-w-4-employees-withholding-certificate-and-payserv-federalMotor Vehicle Theft and Insurance Fraud Prevention Program
… whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive … the Program to be administered by a 12-member Board, with DCJS as administrator and the DCJS Commissioner or their designee serving as Board Chair. …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… into the state’s rainy day reserves since 2015. “New York is beginning the new fiscal year in a better position than … going forward. The recent addition to the Rainy Day Fund is a good first step toward building more robust reserves … percent from the previous total. All newly-authorized debt is to be issued by state public authorities without voter …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… and members are paying excessively for dual Empire Plan Family coverage. The audit covered the period January 1, 2014 … policies and procedures. The annual cost for Empire Plan Family coverage ranged from $20,570 to $28,953 during the … to the full cost of coverage. The State does not allow two Family coverages for its employees; if a member and their …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated … To determine whether the costs submitted by The Kelberman Center Inc on its …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualOmni Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Omni Childhood Center, Inc. (Omni) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Omni’s CFR for the fiscal year ended June 30, 2015 and … To determine whether the costs reported by Omni Childhood Center Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2021/10/20/omni-childhood-center-inc-compliance-reimbursable-cost-manualSignal Maintenance, Inspection, and Testing (Follow-Up)
… of implementation of the 18 recommendations included in our initial audit report, Signal Maintenance, Inspection, … assigned section locations. Signal maintenance is critical in preventing subway delays. MIT work is performed based on … work, including: a description of the device, the interval in which the MIT should be performed, each test/task …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-follow