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Copiague Fire District – Procurement (2020M-114)
Determine whether Copiague Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copiague-district-2020-114.pdfAdministration of Self-Insured Workers' Compensation Plans (2018-S-33)
To determine whether the Metropolitan Transportation Authority’s self-insured agencies administer their workers’ compensation plans to ensure they meet the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s33.pdfDivision of Housing and Community Renewal Bulletin No. DH-47
… OSC’s automatic processing and to provide instructions for agency processing. Affected Employees Employees in … paychecks dated May 26, 2010. OSC will be processing the salary increase in paychecks dated May 26, 2010 … 3L is completed, OSC will process the April 2010 salary increases for eligible employees whose Pay Basis Code is ANN …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulationState Comptroller DiNapoli Releases School District Audits
… (BOCES) officials did not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not properly accounted for. Auditors found that 28 assets (computers, electrostatic … purchases adhered to the district’s purchasing policy for goods and services not subject to competitive bidding. As …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Great Valley – Town Clerk (2014M-29)
… was to evaluate the Clerk’s financial management practices for the period of January 1 through December 16, 2013. … Board. Budgeted general and highway fund appropriations for 2013 totaled approximately $1.2 million. Key Findings The Clerk did not issue duplicate receipts for certain licenses and fees. The Clerk did not deposit all …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29Motor Vehicle Financial Security and Safety Responsibility Acts: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011 (2012-S-25)
To express an opinion on the fair presentation of the Report of Motor Vehicle Financial Security and Safety Responsibility Acts Statement
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s25.pdfCUNY Bulletin No. CU-310
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year. Affected Employees Employees who … will automatically apply the Prepaid Legal Service Benefit for the 2007 calendar year. Listed below are the union, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesTown of Marilla – Town Supervisor’s Activities (2015M-27)
… to review the Supervisor’s financial records and reports for the period January 1, 2009 through February 3, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $2.8 million. Key Findings The … The CPA erroneously commingled debt and grant proceeds for capital projects with the Town’s operating funds. The …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27Accounts Payable Advisory No. 42
… Subject: Clarifying information for vouchers relating to the purchase of land Reference: Guide to Financial Operations (GFO) , Chapter XII, Section 6.B … required in the comments field of vouchers relating to the purchase of land. Vouchers with comments which do not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/42-vouchers-relating-purchase-landDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46)
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46.pdfSodus Central School District – Software Management (2022M-64)
… install software on their computers without authorization. Of 134 software applications that we reviewed, only three (2 … Limit permissions for installing software to users who need these permissions to perform their job duties and … a complete and comprehensive software inventory list of all authorized, appropriate and necessary software …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Town of Milford – Justice Court Operations (2014M-279)
… Purpose of Audit The purpose of our audit was to review internal … 2013 through July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. The Town is governed by an elected five-member Town Board, which is …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… (PPSI) in the District’s student information system (SIS) for the period July 1, 2014 through January 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $16 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationTown of Rosendale – Justice Court (2014M-232)
… purpose of our audit was to examine Justice Court receipts for the period January 1, 2012 through December 31, 2013. … Town Supervisor and four Board members, and is responsible for overseeing Town activities, including the Justice Court. For 2012 and 2013, the Town reported $500,514 in fines, fees …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232About NYSLRS
… retirement systems in the world, administering benefits for more than 1.2 million members, retirees and … and Fire Retirement System (PFRS), which provides benefits for police officers and firefighters of participating public … members, retirees and beneficiaries and is responsible for ensuring the different benefit programs offered by NYSLRS …
https://www.osc.ny.gov/retirement/about-nyslrsTown of Smithville - Annual and Claims Auditing (2020M-41)
Determine whether the Board annually audited the records of Town officers and audited claims before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/smithville-2020-41.pdfTown of Ancram - Financial and Capital Planning (2019M-135)
Determine whether the Board established multiyear plans and financial policies to adequately manage the Town’s finances.
https://www.osc.ny.gov/files/local-government/audits/pdf/ancram-2019-135.pdfDual Employment
… resulting in payroll payments of at least $17,336 for time not worked during the audit period. Another UCS employee who received a salary, and was under contract with UCS to provide legal … take appropriate actions as warranted, such as recovery of salary payments and adjustment of service credits for pension …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentSales Tax Vendor Registration (2020-S-40)
To determine whether the Department of Taxation and Finance has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40.pdfState Comptroller DiNapoli Releases School Audits
… audits have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and … did not ensure collections were properly accounted for and deposited on time. Also, the school’s cash receipts … and staff did not ensure all collections were accounted for or deposited in a timely manner. Auditors determined …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-audits