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Oakfield-Alabama Central School District – Procurement (2024M-103)
… public works contract, as required. Obtain competitive pricing for 26 purchases and public works contracts totaling … last five years for six professional service and insurance coverage purchases totaling $601,511. As a result, there is …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Village of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate … Determine whether the Village of Lake George Village Treasurer maintained complete accurate …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village of Skaneateles – Claims Auditing (2024M-68)
… appropriate and properly audited and approved prior to payment. Key Findings While the claims we reviewed were … audited, paid without approval, or not properly supported to meet the competitive procurement requirements, it … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Rush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… School District (District) officials ensured credit card and purchase card charges were properly approved, supported and for … District officials did not ensure that all credit card and purchase card charges were properly approved and … Central School District District officials ensured credit card and purchase card charges were properly approved …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices … verified data and meet economic criteria before approval of projects. Develop procedures to monitor projects and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… Purpose of Audit The purpose of our audit was to determine whether District … and reported and that District moneys are safeguarded for the period January 1, 2012 through November 27, 2013. … distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Rush Fire District – Internal Controls Over Financial Operations (2013M-255)
… January 1, 2012, through August 27, 2013. Background The Rush Fire District, located in Monroe County, is a district … of the State, distinct and separate from the Town of Rush. The Board of Fire Commissioners comprises five elected … states that each credit card purchase is limited to $2,500 and must be documented by submitting a receipt which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255State Agencies Bulletin No. 2401
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for … salary factors. Dues for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective … (code 475) are 1.3% of biweekly gross salary, not to exceed $36.13 per paycheck, and exclude overtime. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2401-civil-service-employees-association-csea-local-1000-dues-increaseMonroe County – Golf Course Contract Management (2014M-111)
… County did not enforce the contractual provision requiring daily deposits of golf-fee revenues into a County bank … to enforce deliverables. Inspect and audit detailed daily cash receipts and revenue records and require the operator to make daily deposits into a County-designated bank account. Require …
https://www.osc.ny.gov/local-government/audits/county/2014/08/11/monroe-county-golf-course-contract-management-2014m-111Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… of 23 members, one of whom also serves as the Board Chair. The Chair is the County's chief executive officer. In … is under the general oversight of the County Government Committee (Committee). Key Findings The Committee and Board have not …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… or monitored. The Board has not reduced excessive fund balance; adopted a comprehensive multiyear financial or capital plan, or an adequate fund balance policy; or developed policies and procedures to … estimates of revenues, expenditures and the amount of fund balance to be used to fund operations. Revise the Town's …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Ordinary Death Benefit – State Police Plan
… to your designated beneficiary, if you’ve earned at least 90 days of service credit since last joining PFRS, and your …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitSoftware Management (2015-MR-3)
Software Management 2015MR3
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3New York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… Financial Plan: “There is still a lack of clarity on how the MTA will close its $600 million deficit this year. The agency is depending on the state for new revenue to offset ridership loss and balance its budget through 2026, …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Purpose of Audit The objective of our audit was to review BOCES’ financial records and management practices related to the adult education program and the procurement of … Educational Services is a public organization created to provide shared educational programs and services to 27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultState Agencies Bulletin No. 2192
… Dates: Effective for payroll checks dated January 3, 2024 (Administrative) and January 11, 2024 (Institution). OSC Actions: At the request of Civil Service Employees Association (CSEA), Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseReal Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioReview of Trivision Tek Group, Inc.
… result of our examination, we rejected the final $211,109 payment request from Trivision to ESD. In addition, ESD … performed prior to certifying the appropriateness of payment requests to the Comptroller. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incTown of Jay – Records and Reports (2023M-22)
… Seven capital projects were completed but not closed in the accounting records, and bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22