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Yonkers City School District – Fixed Assets (2015M-229)
… Purpose of Audit The purpose of our audit was to review controls over … list and 20 that were recorded as disposed of did not have disposal request forms from the departments responsible for … report, maintain accurate asset lists and ensure that all disposal request forms are submitted to the District office. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Hammond Central School District – Payroll (2016M-398)
… Segregate the Treasurer's payroll duties so that she does not control all aspects of payroll transactions. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398West Islip Union Free School District – Payroll (2016M-78)
… through August 31, 2015. Background The West Islip Union Free School District is located in the Town of Islip in … checks are printed and distributed. … West Islip Union Free School District Payroll 2016M78 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Town of Lake Luzerne – Payroll (2022M-98)
… payroll; none of the 67 timecards reviewed contained all punches for time in/out. Inaccurately calculated overtime … Ensure the Board approves the salary or hourly wages of all officers and employees by position. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-payroll-2022m-98Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures for the period June … governed by an elected five-member Board of Trustees. The annual budget for the 2016-17 fiscal year is approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Corning City School District – Claims Auditing (2023M-105)
… report – pdf] Audit Objective Determine whether the Corning City School District (District) claims auditor … to initiate corrective action. … Determine whether the Corning City School District District claims auditor properly …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Sodus Central School District – Software Management (2022M-64)
… installed on District computers. As a result, we found: All 39 network user accounts that we reviewed had permissions … a complete and comprehensive software inventory list of all authorized, appropriate and necessary software installed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… for payment. Establish adequate controls to ensure that all money received was properly recorded and deposited. … funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Downsville Fire District – Procurement and Claims Audit (2022M-130)
… in the most economical manner. Seven claims and 44 debit card transactions, totaling $8,346, were paid prior to Board … and approved prior to payment. Discontinue using the debit card. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Newburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were … monitor the electronic devices inventory resulting in items not being recorded. In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andChestertown Fire District – Claims Processing (2016M-387)
… of the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Bayport Fire District – Credit Card Use (2016M-394)
… the Board provided adequate oversight of the issuance and use of the District's general purpose credit cards for the … from the Town of Islip in Suffolk County. The District, which provides fire protection and emergency services to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… audit was to evaluate the Company’s financial operations for the period January 1, 2014 through September 17, 2015. … The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationColumbia County – Court and Trust Funds (2014M-353)
… turned over to the State Comptroller. The County Clerk’s register of moneys and securities paid, transferred or … Court Clerk has not kept the required Surrogate’s register. Key Recommendations Ensure that all moneys deemed … in a timely manner. Maintain an up-to-date County Clerk’s register as required by law. Ensure that all court and trust …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Town of Allen – Claims Audit (2024M-123)
… detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not … department head. Two claims totaling approximately $160 for membership dues could not be located and provided for our …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123CUNY Bulletin No. CU-717
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … and PSC for the Term of 12/01/2017 through 02/28/2023, a 2% General Salary Increase was authorized effective … of a retro salary increase. The agency must provide an explanation of the adjustment in the General Comments page or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-717-2020-professional-staff-congress-psc-2-retroactive-generalPandemic Planning and Care for Vulnerable Populations
To determine whether the Office for People With Developmental Disabilities OPWDD adequately addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID19 pandemic
https://www.osc.ny.gov/state-agencies/audits/2023/04/06/pandemic-planning-and-care-vulnerable-populationsState Agencies Bulletin No. 415
… and highlight the changes, resulting from the Payroll System upgrade, in the procedure for recovering overpayments … Law. The Earn Code OVP (Overpayment Recovery), set up on the Additional Pay Page, provides a means to deduct a … must be entered, as usual, explaining the overpayment and how all portions of the overpayment are to be recovered. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/415-automatic-processing-overpayments-inactive-employeesOversight of Adult Care Facilities
… Objective To determine whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety for …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilities