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City of Hornell – Information Technology (2017M-293)
… October 2, 2017. Background The City of Hornell is located in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of New Hartford – Procurement (2017M-149)
… of Audit The purpose of our audit was to determine whether Town officials used competitive methods when procuring goods … January 1, 2015 through December 31, 2016. Background The Town of New Hartford is located in Oneida County and has a population … Town of New Hartford Procurement 2017M149 …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-new-hartford-procurement-2017m-149Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted realistic and structurally balanced budgets … action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March 31, 2017. Background …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Unified Court System Bulletin No. UCS-23
… Affected Employees Employees in Bargaining Unit S9 are now eligible for this deduction Effective Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-23-voluntary-insurance-program-certain-employees-unified-courtSUNY Bulletin No. SU-110
… The UUP contract provides a list of eligible titles for Recall. Employees who are on standby and are recalled to … Usage Calculation SBU Standby Unclassified Regular standby for unclassified employees. $3.50 per hour. SOO Standby OT … Standby that was submitted without Earn Codes OTA and SBU for unclassified employees. Same calculation as for SOU but …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedDiNapoli Statement on Executive Budget Proposal
… Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing, reduce the structural budget … need to tip the scales of influence away from the few and put it back into the hands of ordinary citizens. In the … years Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing reduce the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
Sir William Johnson Volunteer Fire Company Inc Internal Controls 2015M004
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalSmithtown Fire District – Capital Project (2014M-231)
… June 30, 2014. Background The Smithtown Fire District is a district corporation of the State, distinct and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square … $4.23 million. Key Findings The Board approved a capital project funded with $2.8 million from the capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/14/smithtown-fire-district-capital-project-2014m-231Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Board did not implement internal controls to ensure that cash disbursements and receipts were properly accounted for. … annual audits. The Department President pre-signed some checks. Key Recommendations Ensure that the bylaws are clear and address proper internal controls for cash disbursements and receipts and that documentation is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSchuyler Heights Fire District – Claims Processing (2014M-124)
… distinct and separate from the Town of Colonie and the County of Albany, in which it is located. The District is … and Chairman did not review claims. The Board did not pass a resolution allowing the Treasurer to pay claims for … by the entire Board before the Treasurer pays the claims. Pass a resolution allowing the Treasurer to pay claims for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Town of Bradford – Financial Management (2015M-239)
… August 4, 2015. Background The Town of Bradford is located in Steuben County and has a population of approximately 850. The Town is governed by an … appropriations for 2015 totaled $737,128. Key Findings As a result of operating surpluses, the Town has not used …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Ithaca – Information Technology (2017M-52)
… Purpose of Audit The purpose of our audit was to assess the Town’s IT policies and procedures for the … The Town of Ithaca is located in Tompkins County and has a population of approximately 20,000. The Town is governed by … emergency plan does not specifically include IT procedures to maintain day-to-day operations. Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52State Agencies Bulletin No. 342
… Purpose To notify agencies of AC-230 (Report of Check Returned for Refund or Exchange) procedures and … any payroll checks to OSC for a partial refund if either of the following situations exist: The employee is still … To notify agencies of AC230 Report of Check Returned for Refund or Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sHammondsport Central School District – Investment Program (2024M-63)
… 29, 2024, the District earned $321,316 from its 37 interest bearing bank accounts and 27 certificates of deposits (CDs). Had … funds available for investment. Formally solicit interest rate quotes. Annually review and re-adopt the investment …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63State Comptroller DiNapoli Statement on 2025 State of the City Address
… 2025 State of the City address: “New York City is in a better financial position than a year ago, enabling the initiatives proposed today to make the city more affordable for working-class New … “The new proposals must be carefully managed and monitored to ensure they benefit the New Yorkers they are meant to …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressVillage of Elmira Heights – Claims Auditing (2024M-44)
… Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited … Determine whether the Village of Elmira Heights Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44South Glens Falls Central School District – Access Rights (2012M-257)
… audit was to determine whether employees had appropriate access rights to the District’s financial system for the … has not adopted comprehensive policies to ensure that access to the District’s financial system is restricted to … job duties. District officials have not implemented access controls to ensure proper segregation of duties within …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… credit card charges were properly approved, supported and for appropriate BOCES purposes. Key Findings BOCES … it could not be determined whether all charges were for appropriate BOCES purposes. Additionally, officials did … credit card charges were properly approved supported and for appropriate BOCES purposes …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156