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Housing Authority Administrative Expenditures (2016-MS-2)
… adequately controlling and monitoring administrative costs for the period January 1, 2012 through November 25, 2015. … to help ensure that authority resources are used only for appropriate authority expenditures. … Housing Authority …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… of June 30, 2013. Key Recommendation Routinely analyze the number of students regularly using the bus to increase the use of available capacity and reduce the number of routes, explore sharing bus to locations outside … the District with neighboring districts and reduce the number of spare buses in the District fleet to be in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andEast Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… application and developed an information technology (IT) contingency plan. Key Findings District officials secured … secure user account access to the network or develop an IT contingency plan. This increases the risk of unauthorized … disruption. We confidentially communicated sensitive IT weaknesses to officials, and also determined: The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationXIII.10 Overview – XIII. Employee Expense Reimbursement
… When an employee owes the State a refund as the result of an employee expense report, the employee may use the Due … appropriate process as described in the following Sections of this Chapter: 10.A - Refunds Owed to the State by an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewClarence Central School District – Financial Condition Management (2022M-46)
Determine whether the Clarence Central School Districts District Board of Education Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Delhi - Highway Department Leave Records (2020M-53)
… maintain Department employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from … was attributed to the Deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53City of Hornell – Business Improvement District (2018M-38)
… Association was arrested in January 2020 and charged with Grand Larceny in the Fourth Degree and Falsifying Business … On January 7, 2022, the Executive Director pled guilty to Grand Larceny in the Fourth Degree and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… governance reforms, following two mass casualty 737 MAX crashes and the subsequent grounding of the aircraft. Under … implementing an ombudsman program that will provide a channel for Boeing employees to raise work-related concerns, … the company to recover the largest monetary settlement in this type of case in the Delaware Courts’ history, but also …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementState Comptroller DiNapoli Releases Audits
… or manage reserve funds according to applicable laws or best practices. The board did not define the financial … officials do not have assurance that they received the best value for this property. Auditors noted similar … a 2014 audit. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsUse of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was … System, Buffalo Niagara International Airport, and Niagara Falls International Airport. NFTA has approximately 1,500 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyCollege of Nanoscale Science and Engineering – Network Security Controls
… whether the network security controls at the College of Nanoscale Science and Engineering (College) are sufficient … resource dedicated to preparing the next generation of scientists and researchers in nanotechnology. The College is a unit of the University at Albany (the University), one of the four …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsState Agencies Bulletin No. 994
… Date(s) Immediately Background The User Productivity Kit (UPK) is the on-line help tool that was selected to … as well as other helpful hints. Topics can be viewed in either Player mode or HTML format by selecting the "Help" hyperlink located in the upper right hand corner: Player The Player window is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkTown of New Baltimore – Procurement Practices (2013M-203)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background … comprised of a Town Supervisor and four Board members. For the 2013 fiscal year, the Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… and money on hand. Provide the Board with her records for audit, as required by Town Law Section 123. The issues … and accountabilities, and provide records to the Board for audit. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Thomas P. DiNapoli announced his office will audit the Hempstead Industrial Development Agency and Valley Stream … and school board outlining the scope of the audits and when they will begin. The audit of Valley Stream Union Free … related to approval of the Green Acres Mall Project. There is no timeline for the completion of the audits. For access …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It … fund, project, program, and account within the State a unique identification number to identify financial … flexible and standardized; reduces redundancy within data elements; and provides scalable data at various required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesHammondsport Central School District – Multiyear Planning (2024M-54)
… officials established comprehensive multiyear financial and capital plans. Key Findings District officials did not develop comprehensive written multiyear financial and capital plans, and their budgeting practice of consistently appropriating …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Village of North Haven – Collections (2024M-99)
… pdf] Audit Objective Determine whether Village of North Haven (Village) officials ensured collections were properly … corrective action. … Determine whether Village of North Haven Village officials ensured collections were properly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct … CFO’s 2022-23 financial records and reports as required by New York State Village Law (Village Law) Section 4-408. … accurate. The Board’s ineffective oversight resulted in: A limited ability to oversee financial operations, An …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Village of Montgomery – Audit Follow-Up (2021M-50-F)
… financial activities as the Treasurer. Results of Review It appears that the Board and Village officials have not made …
https://www.osc.ny.gov/local-government/audits/village/2025/04/04/village-montgomery-audit-follow-2021m-50-f