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Internal Controls Over Selected Financial Operations
… to provide reasonable assurance that State assets and information are appropriately managed and safeguarded. … and permits for the manufacturing, distribution, and selling of alcoholic beverages. SLA also enforces the … between SLA and the Office of General Services (OGS), OGS’ Business Service Center (BSC) performs many administrative …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsOpinion 90-23
… Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, §§6, 12; LOCAL … FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional debt …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Saranac Central School District - School District Website (S9-19-30)
… Central School District (District) used its resources to maintain a website that provided the public with … maintained a website but certain financial information was not posted, causing a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30Grand Island Central School District - School District Website (S9-19-31)
… report - pdf ] Audit Objective Determine whether the Grand Island Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Town of Hempstead – Information Technology Access Controls (2021M-158)
… (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems … unauthorized access. Key Findings Town officials did not establish adequate access controls to help safeguard IT … so they understand IT security measures and their roles in safeguarding data and IT assets. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Town of Marilla – Town Supervisor’s Activities (2015M-27)
… Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, … the Board with reports that were not accurate. The CPA erroneously commingled debt and grant proceeds for …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Operational Training and Medical Assessments of Train Crews
… whether the Metropolitan Transportation Authority (MTA) – Staten Island Railway (SIR) established and implemented training and retraining programs for train crews to ensure safe train operations; and whether SIR ensured that train crews …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0State Agencies Bulletin No. 1049
… Purpose To provide information regarding the processing of layoff transactions. Affected Employees … Due to the Governor’s reduction in force plan, OSC is providing the following information related to PayServ … retreated as a result of the reduction in force. RFT – Rif Term To report the separation of a non permanent employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservTown of Leicester – Budgeting and Financial Oversight (2015M-158)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting and financial oversight … 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of … approximately $1.2 million. Key Findings The Board has not adopted budget policies and procedures or a long-term …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… of Audit The purpose of our audit was to review the Dover Ridge sewer and water districts’ financial operations for the … abandoned in 1997, from which it established the Dover Ridge sewer and water districts. Key Findings The general …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Town of Cohocton – Town Clerk Cash Shortage (2014M-325)
… Purpose of Audit The purpose of our audit was to review the Town Clerk’s fiscal operations for the period … March 17, 2014. Background The Town of Cohocton is located in Steuben County and has a population of approximately … Town and County property taxes. Key Findings The Clerk did not remit interest and penalties collected on the late …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… - pdf] Audit Objective Determine whether the Board adhered to the law and District policy when procuring professional services. Key Findings The Board did not: Comply with the law and use a competitive request for … contracting for the annual audit. District officials did not: Always comply with District policy to procure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalTown of Allegany – Financial Management (2015M-103)
… was to evaluate the Board’s financial management practices for the period January 1, 2009 through February 2, 2015. … was to evaluate the Boards financial management practices for the period January 1 2009 through February 2 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-allegany-financial-management-2015m-103Auditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… SED cost-based programs. AOLC has an Executive Director (ED), who is responsible for the overall general administration of AOLC. The ED is appointed by, and under the general direction of, the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… Key Recommendations Take appropriate action to recover all misappropriated money. Ensure that the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256V.2 Governance – V. Chart of Accounts (COA) Governance
… topics in the SFS Program including Chart of Accounts (COA); cost center mapping; commitment control (KK); and … and descriptions, and reporting trees are located on the Guide to Financial Operations REV. 08/13/2024 … Governance of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceYork Central School District - School District Website (S9-19-35)
… – with appended property tax report card, administrator salary disclosure and fund balance information. … External audit reports and corrective action plan (CAP). Officials did not prepare: A multiyear financial plan. … website: Final annual budget, external audit reports and CAP. Comprehensive budget documents. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Town of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a population of approximately … fund balance for the past three years. The Board did not develop a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276DiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… New York State Comptroller Thomas P. DiNapoli, Dutchess County District Attorney Anthony Parisi and Dutchess County … should have stopped at the time of her death. The state retirement system was not informed of her death. Upon … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… of Review The purpose of our review was to assess the City of North Tonawanda’s (City’s) progress, as of August … local laws and ordinances. The Mayor is the City’s chief executive officer and is generally responsible for the …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-f