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City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… van accessible parking spaces, properly sloped access ramps, interior doorways with an operating width of at least … at the Fire Department Headquarters, such as access ramps with railings on both sides and mats with secured edges … accessibility for the 171 components identified in this report. City officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… or equipping certain facilities, thereby promoting job opportunities and the health, general prosperity and economic welfare of the community. Key Findings Officials did not uniformly apply …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalCayuga County Community College – Information Technology (2013M-291)
… a complete, comprehensive software inventory list of all software that the College owns. Formalize a policy to … to the College’s software inventory list. Account for all software licenses by purchase orders, license agreements …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2012 … October 4, 2013. Background The Delevan Volunteer Fire Company provides services for the Village of Delevan in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… cards. Company officials do not ensure that invoices for all credit card purchases are retained and attached to the credit card statement. We reviewed all 264 payments totaling $122,007 made by the Company in … that sufficient supporting documentation is available for all credit card purchases prior to approving them for payment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialVillage of West Hampton Dunes – Financial Operations (2013M-390)
… 2011 through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton in … Village of West Hampton Dunes Financial Operations 2013M390 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… January 1, 2015 through April 12, 2017. Background The East Bloomfield-Holcomb Fire Department provides fire protection services for the East Bloomfield Fire District, which covers the Town of East Bloomfield and certain areas of the Town of Canandaigua … East BloomfieldHolcomb Fire Department Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
Glen Cove City School District Portable Electronic Devices and Conflict of Interest 2016M285
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictVillage of Morris – Fund Balance (2017M-58)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the … years, the general fund balance increased by 42 percent to $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or 240 percent of actual expenditures. The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education … discontinue the practice of allowing the District Clerk to sign District checks as the primary, and sole, signatory. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Fonda-Fultonville Central School District – Payroll (2015M-118)
… District officials did not review the direct deposit upload document or compare this document with the certified … are submitted for certification. Review the direct deposit upload document each pay period and forward it to the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Village of Pomona – Financial Condition (2015M-272)
… rather than throughout the year when needed. The Board does not receive audited financial statements in a timely …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Village of East Hampton – Information Technology (2015M-187)
… policies to address user access, data backups, remote access or password security and management. Officials … procedures to address internal user access, data backups, remote access and password security and management. Establish …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… committed and expenditures incurred throughout the course of each project, which often span two or more fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Saugerties – Information Technology (2015M-117)
… policy or a comprehensive inventory policy for all hardware and software. Key Recommendations Limit the … and establish a comprehensive inventory policy for all hardware and software. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Business Services provided adequate fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The Cortland City School District is located in the City of Cortland and five towns in Cortland County. The District is governed by the Board of Education, which …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… librarians, opening staff, closing staff and management all have access to the safe. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Comptroller DiNapoli Releases School District Audits
… School District – Fixed Assets (2019M-103) The district does not have a comprehensive policy for identifying and recording fixed … and use a competitive request for proposal (RFP) process when contracting for the annual audit. Auditors also found …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 238
… may be removed from direct deposit and the employee's check may be held by OSC pending a final resolution. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsTravel Advisory No. 3
… accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-update