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V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… information more transparent; improves visibility by outside parties into State operations; and generates savings by streamlining agency administrative practices. Enhances Controls – Improves internal controls by focusing on preventive and automated approaches, rather …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesSelected Aspects of Safety and Security in Subway Facilities
… help point intercoms, and customer assistance intercoms, is maintained (working and tested). The audit covered the … process to adjudicate why the alarm was triggered and what investigatory steps to take. Transit’s EMD is … open longer than the established response time and what corrective actions are required to decrease the time. …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesTown of Albion – Supervisor’s Records and Reports (2024M-111)
… (Town) Town Supervisor (Supervisor) maintained complete and accurate accounting records and provided reliable financial reports to the Town Board … follow basic accounting practices by maintaining complete and accurate accounting records and financial reports. As a …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Catskill – Accounting Records and Reports (2024M-66)
… Board (Board).As a result, the transparency of the Village’s financial operations was reduced, and the risk that … at May 31, 2023 in the accounting records. Comply with New York State General Municipal Law Section 30 by filing all …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66City of Rensselaer – Accounting Records and Reports (2023M-26)
… report – pdf] Audit Objective Determine whether City of Rensselaer (City) officials maintained complete, accurate … initiate corrective action. … Determine whether the City of Rensselaer City officials maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… Objectives To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the … EUI reduction reported was 14.4%, and when committed projects (incomplete) are added, the reduction in EUI is …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … raised in the response. … Determine whether the Village of Riverside Village ClerkTreasurers prepared and maintained …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-1072024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… 2024 Year In Review FISCAL RESPONSIBILITY STEWARDSHIP … of the Office of the New York State Comptroller in 2024 …
https://www.osc.ny.gov/reports/2024-year-in-reviewFairview Fire District – Payroll and Leave Accruals (2024M-96)
… five employees $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure … employees are paid only for hours worked and leave time to which they are entitled. Review payroll errors identified … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96The Transportation and Warehousing Sector in New York City
… number of transportation, warehousing and utilities sector jobs (394,600), but makes up a smaller share of private … sections of this report.) In 2019, in the nation, truck transportation, and warehousing and storage, together … OSC analysis Among these workers, in the City, taxi drivers made up more than a quarter of employment (29 …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… properly procured, monitored and accounted for diesel and gasoline fuel. Key Findings Town officials did not properly … written guidance. Town officials: Procured diesel and gasoline fuel totaling $117,720 without competition. Did not … properly procured monitored and accounted for diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… or their leave accrual balances. Also, the Supervisor’s secretary (secretary) and Highway Superintendent were unaware of all …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… – pdf] Audit Objective Determine whether the Village of Herkimer (Village) Clerk- Treasurers maintained complete, … corrective action. … Determine whether the Village of Herkimer Village ClerkTreasurers maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136IX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… for the federal funds it receives and disburses. Many of these requirements are mandated by the Federal Program Information Act of 1977, as amended; Federal Single Audit Act of 1984 (Single Audit), as amended; and the Federal Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsTown of Perth – Supervisor’s Records and Reports (2024M-149)
… Supervisor (Supervisor) maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records or provide adequate financial …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149City of Middletown – Payroll and Leave Benefits (2024M-26)
… officials accurately paid employees’ salaries, wages and benefits and properly accrued leave benefits. Key Findings City … did not accurately pay employees’ salaries, wages and benefits, or properly accrue leave benefits. We reviewed …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… For example, the general town-wide fund was understated by $337,470 and the highway part town fund was overstated by $363,081. The Supervisor filed an incorrect Annual … Board did not audit the Supervisor’s records as required by New York State Town Law (Town Law) Section 123. The …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning … of their potable water outlet sampling on the District’s website. This final report includes eight recommendations to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… Academy Charter School (School) officials accurately billed and collected tuition. Key Findings Although School officials accurately billed and collected basic tuition totaling $2.14 million, … documentation to support calculations of the amounts billed or ensure billings were accurate and did not establish …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8