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Danby Fire District – Claims Audit (2020M-149)
… its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. … supporting documentation, including credit card charge slips. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Oil Spill
… Legislative Session 2019-2020: A.7943 (Englebright) – To protect homeowners from the onerous costs related to the remediation of petroleum discharges on residential … To protect homeowners from the onerous costs related to the …
https://www.osc.ny.gov/legislation/oil-spillOil Spill
… Spill – A.7281 (Englebright) – To protect homeowners from the onerous costs related to the remediation of petroleum discharges on residential property. Memo Bill … To protect homeowners from the onerous costs related to the remediation of petroleum discharges on residential property …
https://www.osc.ny.gov/legislation/oil-spill-0Sea Breeze Fire District – Board Oversight (2018M-269)
… Fire District (District) Board provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. The Board did not: … or revise financial related policies and provide oversight of operations. Prepare adequate accounting records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationTown of Trenton – Physical Accessibility to Programs and Services (S9-24-28)
… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … steps to increase physical accessibility to programs and services provided at selected Town facilities …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-trenton-physical-accessibility-programs-and-services-s9-24-28Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… complete report – pdf] Audit Objective Determine whether Eastern Suffolk Board of Cooperative Educational Services … audit BOCES eastern suffolk …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mMetro-North Railroad - Response Planning for Unexpected Events (2019-S-55) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) Metro-North Railroad (Metro-North) has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55-response.pdfXV.16.A Overview – XV. End of Year
… State's accounting and financial reporting system provides for the collection, summarization and reporting of unique … States accounting and financial reporting system provides for the collection summarization and reporting of unique …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… Audit Objective Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) officials … indicated as the cause for overtime, the BOCES practice of verbally preapproving overtime, rather than in writing, … records. BOCES officials disagreed with certain aspects of our findings in our report, but indicated they planned to …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… or ensure the required AUDs were filed with the Office of the State Comptroller (OSC) in a timely manner. … the 155 checks. Properly sign checks; instead, a rubber signature stamp was used, which is not permitted. Review the … filed. Key Recommendations Stop the practice of using a signature stamp for the Supervisor’s signature, and have Town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of … Village of Westhampton Beach Internal Controls Over Information …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Vendor File Advisory No. 10
… of the State Comptroller (OSC) has updated the policy and procedures regarding vendor enrollment in electronic invoicing through the SFS Online Vendor Portal. …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/10-electronic-invoicingCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… our audit was to examine the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to … and ordinances. The City has a Mayor, a nine-member City Council, and an appointed Treasurer. The City’s 2012 and 2013 … The City did not adopt a comprehensive procurement policy. As a result, City officials and employees did not …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Purpose of Audit The purpose of our audit was to review the claims auditing process for … January 31, 2016. Background The Nassau County Board of Cooperative Educational Services (BOCES) is an association … Nassau County Board of Cooperative Educational Services Claims Auditing 2016M164 …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164State Agencies Bulletin No. 2090
… 6 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 368 of the Laws of 2018, the … Index of the previous year. Effective Dates Effective in Administration paychecks dated January 4, 2023 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023Standardized Forms – Travel and Conference Expense Management
… A travel reimbursement form should be provided to all employees who are approved to incur travel or conference … and easy to follow. Travelers should be made aware of the importance of providing all required information in … audit and payment of their reimbursement claim. These forms can be designed in either a manual or electronic …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
County of Oswego Industrial Development Agency Revolving Loan Programs 2014M356
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanCUNY Bulletin No. CU-715
… the current amount as follows: Current Biweekly Rate New Biweekly Rate Full-time $55.35 Full-time $56.96 Hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseVillage of Waterville – Payroll and Time and Attendance Records (2017M-281)
… of Waterville is located in the Towns of Sangerfield and Marshall in Oneida County. The Village, which has a …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281