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Status of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial report, Status of the Board-Approved Capital Plan for 2005-2011 (Report … To determine the extent of implementation of the five recommendations included in our initial report New …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followContinuity of Operations Planning (Follow-Up)
… of the two recommendations made in our initial audit report, Division of Homeland Security and Emergency Services: Continuity of Operations Planning (Report 2017-S-33 ). About the Program The Division of … wide range of emergencies and disasters. Our initial audit report, issued on March 21, 2018, examined the adequacy of …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followVillage of Ocean Beach – Credit Card Usage (2022M-206)
… $317,517 did not have a signed receipt or credit card slip. Examples of purchases include: $134,742 from a home …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… complete report – pdf] Audit Objective Determine whether the Hannibal Fire Company (Company) Board of Directors … adequate controls over cash disbursements. Key Findings The Board did not establish basic internal controls over cash disbursements. As a result, the former Treasurer was able to misappropriate over $850,000 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Pavilion Central School District – Claims Audit (2024M-108)
… (District) claims auditor properly audited claims prior to payment. Key Findings The claims auditor did not properly audit all claims prior to payment. As a result, there was an increased risk that … 173 claims totaling approximately $1.04 million for payment. We identified more than one concern with numerous …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Kendall Central School District – Capital Project (2017M-194)
… Kendall and Murray in Orleans County and the Towns of Clarkson and Hamlin in Monroe County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Beacon City School District – Claims Auditing (2016M-20)
… Background The Beacon City School District is located in the City of Beacon, Dutchess County. The District, which … on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Town of Eastchester – Parking Ticket Collections (2012M-246)
… for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal … August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated that parking ticket revenue is not included in the budget as a revenue …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246DiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… Overall, local collections totaled nearly $1.8 billion, up $43.5 million compared to the same time last year. “Local …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… Tools Review of the Financial Plan of the City of New York NYC's Shifting Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressState Agencies Bulletin No. 770
… Purpose To explain procedures for processing Veterans’ Program Incentive Award payments. … of Labor Veterans’ Program employees Background The Jobs for Veterans Act (P.L. 107-288) established the requirement for “performance incentive awards for quality employment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/770-department-labor-veterans-program-incentive-awardsOther Bulletin No. 55.1
… by Payroll Bulletin No. Other-55.2 . Purpose The purpose of this bulletin is to inform the State University Fund of OSC’s automatic processing of the April 2020 SCF CSEA Retroactive Salary Increase and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1911
… instructions for processing payments related to COVID-19 vaccine activities and to inform agencies of new Time Entry … Employees who perform activities related to the COVID-19 vaccine effort, including vaccine hotline, and administration (Point of Dispensing/POD) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortState Agencies Bulletin No. 1941
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … 2021 PEF Performance Advances and provide instructions for payments not processed automatically. Affected Employees … equated to a grade (Grade 001-037) and whose annual salary is below the Job Rate of the employee’s grade on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1941-october-2021-public-employees-federation-pef-performance-advancesI.2 Organization of the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
The New York State Guide to Financial Operations is organized by chapters related to accounting process area
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i2-organization-guide-financial-operations2023 Financial Condition Report – 2023 Financial Condition Report
… In this environment, State policymakers increased support for schools, health care and other programs. At the same …
https://www.osc.ny.gov/reports/finance/2023-fcrVillage of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… Determine whether Village of Lynbrook (Village) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. Of the 35 total individuals we tested (28 selected employees and all seven elected officials), six employees did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14Village of Lake Placid – Sexual Harassment Prevention Training (S9-23-15)
… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. Of the 20 total …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/village-lake-placid-sexual-harassment-prevention-training-s9-23-15North Merrick Union Free School District - Purchasing (2018M-87)
… North Merrick Union Free School District Purchasing 2018M87 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Village of Attica – Justice Court (2014M-30)
… The purpose of our audit was to review the processes and procedures for the Justice Court’s financial operations … 2013. Background The Village of Attica, located in Wyoming and Genesee Counties, is governed by a five-member elected Village Board and has a population of approximately 2,500 residents. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/02/village-attica-justice-court-2014m-30