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Use, Collection, and Reporting of Infection Control Data (Follow-Up) (2023-F-13) 30-Day Response
To determine the extent of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting of Infection Control Data (2020-S-55).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f13-response.pdfTown of Cherry Valley – Financial Condition (2016M-212)
… of our audit was to assess the Town’s financial condition and analyze the health center’s direct and indirect costs for the period January 1, 2015 through … The Town of Cherry Valley is located in Otsego County and includes the Village of Cherry Valley within its …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Annual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfTown of Union Vale – Procurement and Information Technology (2017M-172)
… $4.1 million. Key Findings Eight professional service providers were paid $178,027 and 25 vendors were paid … competition. The Town has no policies or restrictions for Internet use; we found numerous instances of personal Internet use. Key Recommendations Revise the procurement …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Village of Andover – Water and Electric Cash Receipts (2019M-152)
… in a timely and accurate manner. Key Findings We reviewed 1,963 water and electric cash receipts totaling $184,500 and … and was able to make adjustments to customer accounts and delete transactions without proper oversight. Key …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Kinderwise Learning Associates, LLC: Compliance With the Reimbursable Cost Manual (2018-S-21) 90-Day Response
To determine whether the costs reported by Kinderwise Learning Associates, LLC on its Consolidated Fiscal Reports were properly calculated...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s21-response.pdfAdvanced Therapeutic Concepts, Inc.: Compliance With the Reimbursable Cost Manual (2016-S-42) 90-Day Response
To determine whether the costs reported by Advanced Therapeutic Concepts, Inc. on its Consolidated Fiscal Reports were reasonable, necessary...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s42-response.pdfVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… 2015. Background The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is … of Trustees, provides water, street maintenance, lighting, snow removal, refuse collections, community and youth …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Operational Advisory No. 6
… Subject : Lapsing Notice and Reminders Guidance : The Office of the State … Lapsing Notice and Reminders …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialNew Rochelle City School District – Financial Condition (2013M-377)
… has reduced the District’s unrestricted, unappropriated funds. Key Recommendation Monitor the use of unrestricted, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377CUNY Bulletin No. CU-553
… Purpose To explain the manual processing of Ratification Bonus Payments Affected … To explain the manual processing of Ratification Bonus Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-553-cuny-psc-professional-staff-congress-ratification-bonusVillage of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Purpose of Audit The purpose of our audit was to determine whether Village officials … employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281City of Lackawanna – Network Management and Internal Controls (2021M-215)
Determine whether City of Lackawanna (City) officials properly implemented information technology (IT) security controls to safeguard the network against unauthorized access or disruption.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lackawanna-2021-215.pdfTown of Chili - Financial Management and Cash Receipts (2019M-167)
To determine whether the Board and Town officials adopted realistic budgets and effectively managed fund balance and reserves. To determine whether Town depart
https://www.osc.ny.gov/files/local-government/audits/pdf/chili-2019-167.pdfOpinion 97-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… station charges. Key Findings Collections from garbage bags sold at the transfer stations were not remitted in a timely manner to the Town Clerk. Garbage bags provided to the transfer station are not adequately … intact and in a timely manner. Secure all inventory of bags, maintain and review monthly inventory records and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Cheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
Determine whether District officials properly accounted for the Continuing Education Department’s (Department) financial activity.
https://www.osc.ny.gov/files/local-government/audits/pdf/cheektowaga-maryvale-2019-123.pdfTown of Lloyd - Financial Condition (2019M-108)
… fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund balance totaling $1.4 … was used to finance appropriations from 2014 through 2018. The Board underestimated revenues and overestimated …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-granville.pdf