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Amityville Union Free School District – Payroll (2016M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and … avoidable. Although the payroll clerk performs procedures to check her own work, no one independent of the payroll process reviews the payroll prior to processing. Key Recommendations Implement procedures to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/amityville-union-free-school-district-payroll-2016m-155Selected Employee Travel Expenses
… in internet charges and take steps, as appropriate, to recoup the charges from the vendor or the employee. Maintain …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesOversight of Public Water Systems (2017-S-45) 90-Day Response
To determine whether the Department of Health is providing effective oversight of the State’s public water systems to ensure water is suitable for ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s45-response.pdfCity of Middletown - Water System Cybersecurity (2019M-22)
… City officials adequately safeguarded electronic access to the City’s water system. Key Findings Officials did not have … and implement sufficient IT policies and procedures for the water system. Provide IT security awareness training to … City officials adequately safeguarded electronic access to the Citys water system …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Rye City School District – Payroll and Leave Accruals (2016M-169)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the District properly accounted for leave … ensured the employees had enough accruals prior to approving leave requests. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Human Resource Practices (Follow-Up) (2021-F-7)
To determine if State University of New York (SUNY) Upstate Medical University has developed and consistently applied policies and procedures related to select human resource functions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f7.pdfSUNY Bulletin No. SU-333
… Increase to eligible employees, agencies must submit a Pay Change on the Job Action Requests page using the Reason … The value of the stipend increase should be determined by multiplying the salary in effect on 09/30/2022 by 2.00% … code CSL (Cor Sal) with the effective date of the row being evaluated, the next available sequence number, and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-333-october-2022-stipend-increase-gnsu-employees-representedCompliance With State Arts Education Requirements
To determine whether New York City NYC Department of Education DoE students completed an Arts education curriculum that complied with State Education Depart
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsOpinion 88-64
Whether either General Municipal Law Article 5G 119m et seq or Public Housing Law 99 authorizes a municipal housing authority to provide health and dental benefits to its employees by participating in a selfinsured plan operated jointly by the city
https://www.osc.ny.gov/legal-opinions/opinion-88-64DiNapoli Urges Companies to Join Workplace Pledge to Fight Antisemitism
… Tesla Inc., Meta Platforms Inc, Microsoft Corp. and NIKE Inc., urging them to join the Anti-Defamation League’s … including Tesla Inc Meta Platforms Inc Microsoft Corp and NIKE Inc urging them to join the AntiDefamation Leagues ADL …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-urges-companies-join-workplace-pledge-fight-antisemitismOpinion 91-47
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … the probate proceedings for purposes of fixing the filing fee charged by a Surrogate's Court. Such objections are made in a proceeding other than probate and the fee is properly fixed at $60 pursuant to SCPA, §2402(10)(iv). …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Tapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether … a competitive process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background The …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… no evidence that the Board properly established reserve funds. Key Recommendations Oversee and monitor the accounting …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Bolton Fire District – Credit Cards (2017M-180)
… 1, 2016 through April 30, 2017. Background The Bolton Fire District provides fire protection services for the Town of Bolton in Warren County. The District is governed by an elected five-member Board of Fire … monthly credit card statements to individual receipts. The District incurred $116 in late fees and $112 in finance …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… [ read complete report - pdf ] Audit Objective Determine if the Town of Willing (Town) Supervisor (Supervisor) maintained adequate … appropriate reports and provided adequate oversight of the bookkeeper. Key Findings The Town’s bookkeeper … Determine if the Town of Willing Town Supervisor Supervisor maintained …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Oversight of Passenger Safety (2017-S-50)
To determine whether the Office for People With Developmental Disabilities (OPWDD) ensures that its vehicles are being operated safely by employees with...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s50.pdfOpinion 90-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE VIII, §§6, 12; LOCAL FINANCE LAW, … our opinion as to the application of article 8, §6 of the State Constitution which provides an exclusion from the debt …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Town of Seneca Falls - Information Technology (2018M-218)
… did not: Adopt IT policies and procedures to adequately address acceptable computer use, user access rights, disaster … Adopt policies and procedures to adequately address acceptable computer use, user access rights, disaster … awareness training to personnel who use IT resources. Address the IT recommendations communicated confidentially. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
Determine whether the City of Cohoes Industrial Development Agency (CCIDA) complied with the 2015 industrial development agency (IDA) legislative reform.
https://www.osc.ny.gov/files/local-government/audits/pdf/city-cohoes-ida-2019-106.pdfRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
Determine whether the Ridge Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the Treasurer’s fiscal duties.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ridge-fire-district-2021-165.pdf