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Kings Park Central School District – IT Asset Management (S9-22-13)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 8 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13GASB Statement 87, Leases
… Agnus Industries has a termination clause allowing the tenant the right to cancel after 90 days. The noncancelable … Subleases A sublease is a property rental agreement by a tenant to a third-party for a portion of the tenant’s existing lease contract. Example A state agency …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… The purpose of our audit was to review the Town’s billing for sewer services provided to the Fort for the period January 1, 2014 through April 17, 2017. … of Parks, Recreation and Historic Preservation (Parks) for operation/maintenance and debt service costs for the …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Willsboro Fire District – Financial Controls (2014M-156)
… book registers, maintain accounting records with cash accounts and subsidiary revenue and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been … Maintain adequate accounting records and perform monthly bank reconciliations. File the District’s annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156City of Batavia – Business Improvement District (2017M-283)
… was to determine whether City officials properly accounted for and monitored the Business Improvement District’s (BID) financial operations for the period April 1, 2015 through September 14, 2017. … in which a charge is imposed upon benefited properties for improvements, operation and maintenance costs and other …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283State Comptroller DiNapoli Releases Audits
… the Adam Clayton Powell Jr. State Office Building took a drug test. Furthermore, 27 of these individuals lacked other … State Health Insurance Program: CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-180
… of OSC’s automatic processing. Affected Employees Eligible Judges and Justices in Bargaining Unit 86 Background Chapter … levels of compensation and non-salary benefits for Judges and Justices of the state paid courts of the Unified Court System. The Commission has recommended that all NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-180-april-2012-salary-increase-judges-and-justices-unified-courtDiNapoli Releases February State Cash Report
… $103 million higher than the latest projections included in the Third Quarter Update to the Financial Plan released … the Executive Budget on Feb. 23. "While tax collections for much of this fiscal year were lower than expected, … of federal payments. All Funds spending totaled just under $131.5 billion through the end of February, …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportTown of Ellicott – Justice Court (2015M-111)
… activity, and the full-time Court clerk did not notify the DMV of unresolved tickets in a timely manner. The Board did … any variances. Periodically review and reconcile the DMV pending-ticket log with the Court’s caseload activity to … timely manner and ensure that the Court clerks update the DMV records of tickets that have been paid. Perform, or hire …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Fishers Island Waste Management District -- Purchasing (2015M-292)
… 1, 2014 through June 30, 2015. Background The Fishers Island Waste Management District is located in the Town of … Fishers Island Waste Management District Purchasing 2015M292 …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292State Agencies Bulletin No. 1912
… of all current position pools that are affected by lapsing: June 30, 2021 Lapsing Chartfield Strings in … need to insert a new row into the Department Budget Table USA (refer to Job Aid for instructions) in PayServ related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1912-updating-payserv-chartfield-strings-june-lapsing-eventsJamesport Fire District - Length of Service Award Program (2019M-05)
… properly administer the length of service award program (LOSAP). Key Findings The District’s LOSAP policy is not consistent with New York State General … activities in accordance with GML. The 2016 and 2017 LOSAP records for 27 members did not sufficiently support 322 …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… Purpose of Audit The purpose of our audit was to evaluate the … the compact document and did not identify a specific declaration made by the Foundation that clearly defined what … sufficient descriptions to determine the benefits, rights and responsibilities of all parties to the contract, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… the most basic of financial responsibilities. Financial records are incomplete or missing and there is no way to … or any of the subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191State Agencies Bulletin No. 832
… payment. Affected Employees Merit Step eligible employees in Bargaining Unit 05 with a Pay Basis Code of 21P or CAL … Code of 21P Job Action Requests may be submitted beginning in Pay Period 11L (Administration) or 12L (Institution). … satisfies the one (1) year of service criteria. Job Rate in a higher graded or NS equated to grade position (on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/832-september-2008-merit-step-listings-and-payments-certain-graded-and-nsBorder City Fire District – Board Oversight (2024M-137)
… the District’s Board oversight. The former Chief was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/border-city-fire-district-board-oversight-2024m-137DiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… P. DiNapoli. The audit found that the MTA's New York City Transit (Transit) published "wait assessment" shows a decline in … riders' experience," DiNapoli said. "It turns out the way Transit calculates this measurement obscures the reality of …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES Payments in the Statewide Financial System (SFS) are typically processed using regular vendor IDs. To make payments to entities and individuals with … relationship with New York State, agencies create regular vendor IDs in the SFS Vendor File using the Vendor Add …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… The New Woodstock Fire District, which is governed by an elected five-member Board of Fire Commissioners, is a district corporation of the State, distinct and separate … that the annual financial report is filed with OSC in a timely manner. Conduct an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263