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Fuel Purchases
… the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, … During our scope period, the Authority had contracts with private fuel companies to supply diesel and unleaded regular … are available. Other Related Audit/Report of Interest MTA Bus Company and New York City Transit: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesTown of Lindley – Justice Court (2017M-270)
… Vehicle (DMV) reporting errors and tickets eligible for referral to DMV’s Scofflaw Program. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/16/town-lindley-justice-court-2017m-270REACH Academy Charter School - Cash Disbursements (2019M-130)
… that goods and services are received at the agreed upon price, quantity and in good condition and provide for an adequate segregation of these duties. Consider ending the use of debit cards. School officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Lehman College – Controls Over Bank Accounts (Follow-Up)
… 2008 banking policy. One was a Certificate of Deposit account (totaling $65,034). In addition, of the 72 payments … and/or were unsupported. We also found that a non-tax levy account contained tax levy dollars that Lehman should have …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their ability to quickly restore … of the data. Verifying Data Has Been Backed Up and Can Be Restored – While many organizations perform some type … There are several steps entities can take to improve their ability to quickly restore …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0DiNapoli: MTA Financial Outlook Improved
… costs and interest rates, according to a report released today by State Comptroller Thomas P. DiNapoli. “The MTA has … costs and interest rates according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-mta-financial-outlook-improvedBenefit Eligibility Assessment Process (Follow-Up)
… and procedures, and whether the Office of Temporary and Disability Assistance’s (OTDA) Fair Hearing process was used … Related Audit/Report of Interest Office of Temporary and Disability Assistance and NYC Human Resources Administration: …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… fire protection services for the Town of Southport, in Chemung County. The Department is governed by its officers … to approval and ensure detailed approval is documented in the Board minutes. Adopt a code of ethics that sets forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesIX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from a state’s bank account each day after the state makes a disbursement of federal funds. That is, the clearance pattern reflects how those checks clear the … A check clearance pattern projects the amount subtracted from a states bank account each day …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsPulteney Volunteer Fire Department – Controls Over Financial Activities (2014M-175)
… Purpose of Audit The purpose of our audit was to assess the Department’s financial controls for the period January 1, … April 29, 2014. Background The Pulteney Volunteer Fire Department, located in the Town of Pulteney, Steuben County, … 2 and provides fire protection services to the Town. The Department is governed by a seven-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/19/pulteney-volunteer-fire-department-controls-over-financialInvestors Joining as Co-Filers of Shareholder Proposal at Exxon
List of co-filers for Exxon shareholder proposal on climate risk plan.
https://www.osc.ny.gov/files/press/pdf/exxon-filers-list.pdfTown of Alfred – Incompatible Duties (2021M-99)
Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed and the Town Board (Board) and Supervisor properly monitored the bookkeeper.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/alfred-2021-99.pdfVillage of Gowanda - Sewer Financial Operations (2019M-199)
Determine whether the Board and Village officials properly accounted for and effectively managed the financial operations of the sewer fund.
https://www.osc.ny.gov/files/local-government/audits/pdf/gowanda-2019-199.pdfLocal Sales Tax Collections Increase by 3.3 Percent in 2012 Signaling Slower Economic Growth in New York
Local Sales Tax Collections Increase by 3.3 Percent in 2012 Signaling Slower Economic Growth in New York
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestax0213.pdfOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services (2020-S-45) 180-Day Response
To determine what workforce development programs and services State agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among these programs and services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s45-responses.pdfLumberland Fire Department Inc. – Controls Over Financial Activities (2014M-110)
… Department adopted by-laws to dictate the manner in which it should conduct operations, Department officials do not … Key Recommendations Ensure that the Secretary-Treasurer is performing the financial duties defined in the by-laws. Ensure that the Secretary-Treasurer is reconciling monthly bank statements to verify completeness …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/lumberland-fire-department-inc-controls-over-financial-activities-2014m-110Opinion 2009-2
… Office of the State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the … sources ( see e.g . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the … Property Services) (Office for Local Government Mem, Bill Jacket, L 1974, ch 521, at 10). This definition is consistent …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Lyndon Fire District – Disbursements (2022M-132)
… controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Town of Harrison - Budgeting Practices (2018M-142)
… complete report - pdf] Audit Objective Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable. Key Findings … Determine whether the revenue and expenditure projections in the budget and fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Oversight of Telemental Health Services
… Objective To determine if the Office of Mental Health is adequately monitoring the … To determine if the Office of Mental Health is adequately monitoring the …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-services