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Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8City of Hornell – Information Technology (2017M-293)
… Purpose of Audit The purpose of our audit was to determine whether the City adequately secured and safeguarded its computerized … The Council should adopt a disaster recovery plan to describe how City officials will manage potential disasters …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of New Hartford – Procurement (2017M-149)
… the aggregate amount projected to be expended for the same or similar type of work when determining if competitive …
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 … budgets and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March … Town of Moreau Budgeting and Multiyear Planning 2017M185 …
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
… Purpose To explain the use of deduction code 303, Long Term Care Insurance, for employees represented by the New York … To explain the use of deduction code 303 Long Term Care Insurance for employees represented by the New York …
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
… Purpose To explain the Standby Pay provisions and to review the earn codes with the proper usage of payments related to Standby Pay payments. Affected Employees Employees represented by … To explain the Standby Pay provisions and to review the earn codes with the proper …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedAccounts Payable Advisory No. 64
… the affidavit and collaborate to render a decision on the claim. If the banks determine the claim is a valid forgery, a check will be mailed to New York …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksDiNapoli Statement on Executive Budget Proposal
… and the Legislature have done much to put New York state on better fiscal footing, reduce the structural budget imbalance and hold the line on spending. With today’s budget proposal, Governor Cuomo has … and the Legislature have done much to put New York state on better fiscal footing reduce the structural budget …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… ensure that the Company’s financial activity was recorded and reported accurately for the period January 1, 2013 … former nor acting Treasurer maintained accurate, complete and up-to-date accounting records. Neither Treasurer … the Board. Key Recommendations Maintain accurate, complete and up-to-date accounting records that include cash balances …
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)
… and separate from the Town of Smithtown and Suffolk County in which it is located. The District covers nearly 18 square …
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)
… Sidney Fire Department is a volunteer organization located in the Village of Sidney, Delaware County, which comprises …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialTown of Bradford – Financial Management (2015M-239)
… 1, 2014 through August 4, 2015. Background The Town of Bradford is located in Steuben County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239Barker Central School District – Purchasing (2016M-208)
… not contain formal guidance for acquiring and documenting price quotes for purchases below the competitive bidding … was unaware of the District’s informal policy for securing price quotes for purchases under the competitive bidding … each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Town 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)
… does not address password security, wireless security, mobile computing and storage devices or online banking. Town … IT policy to address password security, wireless security, mobile computing and storage devices and online banking. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52State Agencies Bulletin No. 342
… the AC-230, do not return any payroll checks to OSC for a partial refund if either of the following situations exist: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sState Comptroller DiNapoli Statement on 2025 State of the City Address
… proposed today to make the city more affordable for working-class New Yorkers,” DiNapoli said. “The new …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressSouth Glens Falls Central School District – Access Rights (2012M-257)
… was to determine whether employees had appropriate access rights to the District’s financial system for the period July … and develop procedures, to limit financial system access rights to only those functions that employees need to perform … job descriptions and assign financial system access rights to match the respective job functions. …
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)
… Cooperative Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for … Key Findings BOCES officials did not ensure that all credit card charges were properly approved and supported. … purposes. Additionally, officials did not ensure that credit card charges were reconciled to receipts in a timely …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156