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Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… The purpose of our audit was to examine user access rights for the period July 1, 2014 through March 10, 2016. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $67.4 … users created new vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Opinion 90-8
… could supersede a special act of the State Legislature with respect to the recipient of foreign fire insurance tax … cities are authorized to enact local laws inconsistent with special laws relating to their property, affairs and … performance ( Stisser v New York Cent. & H. R. R. Co ., 32 App Div 98, 52 NYS 861, mot den, 35 App Div 625, 55 NYS 1149; …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 96-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … police department. Current Village Law, §8-800, however, is the successor statute to former section 188-a and covers … and that a police department formed under section 188-a is, for purposes of the abolishment provisions of section …
https://www.osc.ny.gov/legal-opinions/opinion-96-202020-2021 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2020 through September 30, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/annual-report-20-21.pdf2023-2024 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2023 through September 30, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/annual-report-on-audits-2023-2024.pdf2021-2022 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2021 through September 30, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/annual-report-on-audits-2021-2022.pdfCUNY Bulletin No. CU-443
… To provide agencies with procedures for processing payment of the Nurses’ Health Specialty Differential. Affected … payment of the Nurses’ Health Specialty Differential is made in accordance with the 2007-2010 agreement with the … Staff Nurses (annual and hourly) and Nurse Practitioners who meet the eligibility criteria contained in the memorandum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-443-cuny-nurses-health-specialty-differentialTown of Jay – Records and Reports (2023M-22)
… were not prepared monthly or properly prepared for all bank accounts. Key Recommendations Maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Town of Carmel – Selected Financial Activities (2015M-201)
… Purpose of Audit The purpose of our audit was to examine selected … 2014 through June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of approximately 34,000. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Skaneateles Central School District - Online Banking (2019M-2)
… Key Findings Officials adequately segregated the duties of employees responsible for online banking transactions and … online transfers will be authorized and processed. None of the employees involved in online banking received Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Other Bulletin No. 11
… Purpose To explain OSC’s automatic processing of the 2010 salary increase Affected Employees SUNY Construction Fund … State Legislature authorize the payment of the 4% increase for the payroll periods for which payment is made in … agency review on 5/14/10 after processing of the automatic increases: NHRP709 Mass Salary Increase Exception Report This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employeesOpinion 2009-2
… TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … WATER SUPPLY AND DISTRIBUTION -- Town Improvements (need for State Comptroller's permission) TOWN LAW § 209-q (13) … the town must obtain the State Comptroller's permission for the improvement if the total estimated cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Low-Income Housing Trust Fund Program (Follow-Up) (2019-F-44) 30-Day Response
To determine the extent to which Homes and Community Renewal (HCR) implemented the recommendations in our initial audit report, Low-Income Housing Trust Fund...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f44-response.pdfWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
Determine whether the Board ensured that goods and services were accurately paid and purchased in accordance with the District’s procurement policy and statute.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-fire-district-2-2018-241.pdfLow-Income Housing Trust Fund Program (Follow-Up) (2019-F-44)
To determine the extent to which Homes and Community Renewal (HCR) implemented the recommendations in our initial audit report, Low-Income Housing Trust Fund...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f44.pdfState Authority Contract Manual
The State Authority Contract Manual contains the procedures for State authorities to submit eligible contracts as described in Public Authorities Law (PAL) §287
https://www.osc.ny.gov/files/public-authorities/pdf/contract-submission-manual.pdfDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… performance goal of at least 90 percent. Auditors examined what caused more than half of the almost 500,000 train delays from … parts. However, when auditors reviewed “rolling stock” on 20 lines they found that the oldest cars on the C line had a …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackWage Subsidy and Transitional Employment Programs (Follow-Up) (2017-F-1)
To assess the extent of the implementation of the two recommendations from our initial audit, Wage Subsidy and Transitional Employment Programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f1.pdfCity of Gloversville – City Clerk (2019M-96)
… the City of Gloversville (City) Clerk properly accounted for fees. Key Findings The current Clerk began properly accounting for fees as of October 1, 2017. The former Clerk did not properly account for fees. The former Clerk: Waived fees for 249 certified …
https://www.osc.ny.gov/local-government/audits/city/2020/12/11/city-gloversville-city-clerk-2019m-96Town of Erin– Inappropriate Highway Purchases (2014M-16)
… of our audit was to review Highway Department purchases for appropriateness for the period January 1, 2007 through September 10, 2013. … and four council members. Budgeted appropriations for 2013 for the general and highway funds were $316,984 and …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16