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Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative … certain programs or did not have sufficient documentation to provide evidence that it had purchased licenses for these … and licenses purchased. Monitor user activity to ensure compliance with the BOCES’ acceptable use policy. …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mNiagara Falls City School District – Fuel Accountability (2015M-178)
… 2015. Background The Niagara Falls City School District is located in Niagara County. The District, which operates 11 schools with approximately 7,100 students, is governed by an elected nine-member Board of Education. … Recommendations Ensure that fuel purchased by the District is used solely for District purposes and seek reimbursement …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Accounts Payable Advisory No. 9
… described above, Business Units are now required to enter in the invoice number field their ten-digit account number …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridNeptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… that 34 (20 percent) totaling $30,126 were not processed in accordance with the Company’s accounting manual. These … the expenses were appropriate and increased the risk for inaccurate or improper transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Village of Unadilla – Procurement (2022M-182)
… when purchasing goods or services, as required by New York State General Municipal Law (GML) Section 103 or the …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182State Agencies Bulletin No. 2241
… non-graded employees whose positions are not equated to salary grades the dues amount is determined by their salary rate. If the salary is less than or equal to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2241-organization-new-your-state-management-confidential-employeesOrleans County – Court and Trust Funds (2014M-043)
… abandoned property are paid to the State Comptroller in a timely manner. … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… report – pdf] Audit Objective Assess whether Town of Woodbury (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 595 applicable physical accessibility components … selected Town facilities. Specifically: 47 components at the Senior Center and Woodbury Public Library (Senior …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Town of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… – pdf] Audit Objective Assess whether Town of Clifton Park (Town) officials could take additional steps to increase … corrective action. … Assess whether Town of Clifton Park Town officials could take additional steps to increase …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… report – pdf] Audit Objective Assess whether Village of Floral Park (Village) officials could take additional … provided at selected Village facilities. Key Findings Of the 575 applicable physical accessibility components … at the Village Hall, such as the required number of accessible parking spaces located at the closest …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Overtime Compensation – Enhanced Reporting
… for additional hours worked beyond one's regular schedule and payment must be at a greater rate than one's regular rate of pay. For example: Overtime paid at time and a half, double time or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationNYS Travel Information
Resources for agencies supervisors and employees related to travel expenses
https://www.osc.ny.gov/state-agencies/travelDiNapoli: New Law Makes It Easier for the Comptroller To Return Your Lost Money
… the Office of the State Comptroller to expedite certain unclaimed funds payments of $250 or less. Proposed by DiNapoli’s office, the measure amends the Abandoned Property Law to authorize the State Comptroller to administer … Luis Sepúlveda and Assemblymember John T. McDonald III. “My office holds over $19 billion in unclaimed funds, and we …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-new-law-makes-it-easier-comptroller-return-your-lost-moneyState Authority Contract Approval, Reporting and Filing
… Which Contracts Require Prior Review and Approval All State authorities are required to submit certain contracts and contract amendments for prior review and approval, or filing. …
https://www.osc.ny.gov/public-authorities/state-authority-contract-approval-reporting-and-filingBohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate … emergency services to approximately 10,000 residents, is governed by an elected five-member Board of Fire … District officials did not ensure that the District is incurring only necessary overtime costs. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158East Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… provides fire protection services for the Town of Ulster in Ulster County. The Board of Directors is composed of five … and is responsible for the Company’s overall financial management. For 2014, Company revenues totaled about $214,000 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Background The Bloomingburg Joint Fire District is a district corporation of the State, distinct and separate … general fund budget totaled approximately $613,300 and is funded primarily through property taxes. Key Finding The … and preparing the bank reconciliations. The Treasurer also is responsible for performing online bank transfers. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialSeneca County – Water and Sewer Operations (2017M-4)
… November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New York, has a …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4Village of Owego - Board Oversight and Financial Operations (2018M-101)
… and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the … accounting firm (firm) was unable to complete its audits for the last two years. The Board hired another certified …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Vendor File Advisory No. 3
… intervention. This includes: The Vendor’s ID, A temporary login number for the Primary Contact to access the online …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-address