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St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/st-lawrence-lewis-board-of-cooperative-educational-services1-2023-99.pdfSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/st-lawrence-lewis-board-of-cooperative-educational-services-2023-99.pdfOversight of School Fire Safety Compliance (2015-S-86), 90-Day Response
To determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s86-response.pdfInmate Sentence Calculation and Release Practices
… Purpose To determine whether the Department of Corrections and Community Supervision (Department) follows …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesVillage of Islandia – Overtime (2023M-121)
… report – pdf] Audit Objective Determine whether Village of Islandia (Village) officials properly approved, documented … the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by … the audit period: Ninety-five percent of the Village’s overtime was paid to the Fire Marshal and Building …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121City of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for the period … for unused vacation time without adequate leave records to support the payroll calculations. The City’s payroll …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Village of Malverne – Procurement (2017M-16)
… 31, 2016. Background The Village of Malverne is located in the Town of Hempstead in Nassau County and has a population of approximately 8,500. … authorization from the Clerk-Treasurer, which resulted in confirming POs (that is, a purchase order prepared after a …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16City of Yonkers – Payroll (2017M-212)
… Purpose of Audit The purpose of our audit was to determine whether … 14, 2017. Background The City of Yonkers is located in Westchester County and has a population of approximately … totaled approximately $546 million. Key Findings The City’s leave accrual processes are decentralized and not …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … in the State, as well as other outliers. As a result, 23 Department of Corrections and Community Supervision employees were selected …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Cybersecurity Month Cybersecurity Foundations
Cybersecurity Awareness Month is an annual effort which aims to highlight emerging challenges that exist in the world of cybersecurity today and provide straightforward, actionable guidance to help create a safe and secure digital world. Learn about this year’s themes and other foundational IT contr
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-cybersecurity-foundations-10-3-22.pdfCybersecurity Web Series Week 2 – IT Contingency Planning – Oops! What now?
This session will expand on one of the key areas within a comprehensive cybersecurity program: IT Contingency Planning. We will define IT Contingency Planning as a means to avoid costly delays in getting your government or school operations back up and running as quickly as possible.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-2-10-12-2021.pdfVillage of Lewiston – Purchasing (2013M-45)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for … and the Village’s procurement policy. The policy-required checklist was not attached to any of these 36 claims. The use …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Overview – Governmental Accounting Standards Board
… (GASB) is an independent, nonprofit, non-governmental regulatory body charged with setting accounting and financial …
https://www.osc.ny.gov/retirement/employers/gasb/overviewState Agencies Bulletin No. 1372
… Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 Effective Date(s) Paychecks … Deductions mailbox. … Employees represented by Council 82 in Bargaining Units 61 and 91 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1372-council-82-dues-and-agency-shop-fee-increaseOversight of Construction Management Contracts (2020-S-43) 180-Day Response
To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring construction management contracts to ensure they meet contract terms and requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s43-response.pdfAlfred State College of Technology - Selected Travel Expenses (2012-S-142)
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s142.pdfCity of Rensselaer - Accounting Records and Reports (2023M-26)
Determine whether City of Rensselaer (City) officials maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to effectively manage financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/rensselaer-city-2023-26.pdfOversight of Kendra's Law (2022-S-43) 180-Day Response
To determine whether the Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s43-response.pdfOpinion 90-60
… Municipal Law, §120-w. This is in reply to your request for our opinion concerning a proposed method of financing the … a trustee created to hold title to the facility. We assume for purposes of this opinion that the "lease" agreement … from entering into an installment purchase contract for the purchase of realty because section 109-b(2) expressly …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Village of Schuylerville – Procurement (2014M-228)
… services as required by statute. A purchase awarded by the best value method, in which non-price factors can be considered, did not adhere to best value requirements. Key Recommendations Ensure that … accordance with statute. Provide guidance relating to the best value method as an alternative for awarding purchase …
https://www.osc.ny.gov/local-government/audits/village/2014/10/31/village-schuylerville-procurement-2014m-228