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Compliance With Payment Card Industry Standards
… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected … protect against electronic security breaches and theft of payment card data. Key Findings While Central Office … sufficient guidance to the CUNY colleges regarding Payment Card Industry …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsAudits of Local Governments: The Audit Process
… can be found in: Understanding the Audit Process Brochure [pdf] . Audit Selection: A risk assessment process precedes … Action Plans and Responding to an OSC Audit Report Brochure [pdf] . Local Official Response: Local government …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processState Police Bulletin No. SP-113
… be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). For recipients of a previously deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherOpinion 92-56
… (payment of flat monthly allowance for use of private automobile on official business) WORDS AND PHRASES -- "Terms … (as including payment of monthly allowance for use of automobile on official business) LAWS OF 1972, CHAPTER 791; … a flat monthly fee as an allowance for use of his or her automobile on official business as part of the terms and …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Oswego County – Transfer Station Cash Receipts (2015M-334)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Department of Solid … Oswego County is located in central New York State and has a population of approximately 122,000. The County, which is … for providing recycling and solid waste services to residents, businesses and commercial waste haulers. In …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… January 1, 2016 through June 19, 2017. Background The Pine City Volunteer Fire Department, Inc. provides fire … Pine City Volunteer Fire Department Inc Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, … and is associated with the Village Fire Department. The Company, which provides fire protection for the Village and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsLaGrange Fire District – Board Oversight (2014M-127)
… District is a district corporation of the State, distinct and separate from the Town of LaGrange and the County of Dutchess, in which it is located. The … controls over District activities, lacks written policies and procedures for cash receipts and disbursements and did …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Village of Tannersville – Water Department Operations (2016M-417)
… The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Chenango Forks Central School District – Financial Condition (2014M-98)
… Therefore, District officials may need to find other funding sources for necessary expenditures in future budgets. … balance and reduce reliance on fund balance as a financing source, while continuing to evaluate and explore ways to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Carlisle – Fund Balance (2017M-106)
… and capital plans specifying the Town’s objectives and goals for using the accumulated funds. General fund balance totaled $623,000 at the end of 2016, more than 950 percent of the tax levy and … practices nullified its plan to spend fund balance as intended. Key Recommendations Determine a reasonable and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Scriba – Board Oversight (2017M-83)
… methods when procuring goods and services and complied with statutes related to conflicts of interest, whether water district assessments were levied in accordance with local law requirements, and whether Town officials … interest. Charge water system debt in accordance with the local law. Update computer policies, monitor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… Purpose of Audit The purpose of our audit was to review the Town’s water operations for … 1, 2014 through January 25, 2017. Background The Town of Portland is located in Chautauqua County and has a … Town of Portland Water Operations 2017M45 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Access-A-Ride Accident Claims (Follow-Up)
… report, issued on April 24, 2014, determined that between 2008 and 2012 the overall demand for AAR service increased, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
Whitney Point Central School District ExtraClassroom Activities 2016M282
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mCity of Troy – Financial Condition (2015M-185)
… officials have not developed a multiyear financial plan or a comprehensive capital plan in accordance with the City’s …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York … ability of a government to balance recurring expenditures with recurring revenues and meet current and future financial … This report provides citizens with an overview of the financial condition of New York State …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportTown of Mount Morris – Justice Court (2012M-129)
… of Mount Morris is located in Livingston County and has a population of 4,400 residents. The Town is governed by an … Court assets to known liabilities. One Justice failed to close his bank account as required when he resigned. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Randolph Central School District – IT Asset Management (S9-22-22)
… spent or safeguarded. We selected 43 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 9 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/randolph-central-school-district-it-asset-management-s9-22-22Town of Wolcott – Financial Management (2020M-131)
… not have an understanding of the finances for the closed landfill. In addition, the Board: Did not treat taxpayers …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-financial-management-2020m-131