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Town of Barrington – Financial Management (2017M-103)
… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Performance Incentive Program
… (Authority) provides public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … 2013-14, the Authority distributed a total of $1.8 million in awards. Key Findings The Program, by design, directed the … how the employees met or exceeded performance criteria. In comparison to other Upstate New York transportation …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programAlbany Community Charter School – Financial Operations (2013M-185)
… to February 28, 2013. Background The School is located in the City of Albany. The School is governed by the Board of … with the Foundation that increases the fee from 1 percent in for the 2012-13 school year, to 1.5 percent for the … for the final year of the contract. With the increase in the fee percentage and the growth of the number of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185College at Buffalo – Selected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period July 1, 2008 to March … by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… officer’s financial activities, including the Village’s online banking, for the period June 1, 2011, to September 26, … proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice Harrison’s account, and monthly bank reconciliations of Justice Portin’s …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132City of North Tonawanda – Financial Operations (2012M-203)
… the City’s oversight of its volunteer fire companies and the City’s purchasing process for the period January 1, … 2012. Background The City of North Tonawanda is located in Niagara County and has approximately 32,000 residents. The City is governed …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203State Agencies Bulletin No. 1864
… regarding this bulletin may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020State Agencies Bulletin No. 1956
… regarding this bulletin may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Introduction to IT Governance – Information Technology Governance
… local governments and schools invest a considerable amount of resources into their information technology (IT) systems … implemented and monitored, collectively increase the odds that your systems and data will remain safe. … safeguard your IT investments there are a number of internal controls that if appropriately implemented and …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceSUNY Bulletin No. SU-161
… represented by United University Professions (UUP) in Bargaining Unit 08 Effective Date(s) Employees in … paychecks dated 9/16/09 Background Pursuant to Chapter 213 and the 2007-2011 Agreement between UUP and the State of New York, the VRWS Program has been extended …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsOpinion 89-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a town water district may raise the cost of both operation and maintenance and debt service solely by the imposition of water rates on the users of the water …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… CostSaving Ideas School District Auditing Roles Responsibilities and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesArrochar Meats, Inc.
… were to determine whether the Division of Military and Naval affairs (DMNA) conducted appropriate procurements, paid appropriate prices, and received the quality and quantity of goods and services it procured during its … were to determine whether the Division of Military and Naval affairs DMNA conducted appropriate procurements …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incUnified Court System Bulletin No. UCS-344
… regarding this bulletin may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-357
… bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit. Affected Employees: The following employees … wages, for tax withholding purposes, and reflected on the 2025 Form W-2 (Wage and Tax Statement). Effective Dates: … bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… charge against the District, mathematically correct, or in compliance with the District’s procurement policies. While we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Privacy and Security of Student Data
… did not provide adequate oversight of school districts’ compliance with the notification requirements for data … did not provide sufficient oversight of school districts’ compliance with other key requirements of Part 121. The … and implement controls to monitor school districts’ compliance with Part 121. Continue to work on completing a …
https://www.osc.ny.gov/state-agencies/audits/2023/05/16/privacy-and-security-student-dataWalton Fire District – Financial Operations (2017M-238)
… adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. … distinct and separate from the Town and Village of Walton, in Delaware County. The District is governed by an elected … five-member Board of Fire Commissioners. Expenditures for 2016 totaled $226,831. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Town of Broadalbin - Records and Reports (2018M-63)
… complete report - pdf] Audit Objective Determine whether the Supervisor maintained timely, complete and accurate accounting records and reports to allow the Board to properly manage the Town’s finances. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were not … completes and submits the annual financial report with OSC in a timely manner each year. Ensure that the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183