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Train On-Time Performance (Follow-up)
… two recommendations included in our initial report, Train On-Time Performance ( 2014-S-56 ). Background Our prior audit … that, for calendar years 2013 and 2014, Subways’ reports show actual On-Time Performance (OTP) was well below the goal of 91.9 …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followOperational Advisory No. 3
… reviewers and approvers are reminded that if any chart of account string value is changed in the review process, the … budget status prior to submittal to OSC. Changing chart of account values on vouchers will require waiting until the next scheduled execution of budget checking to ensure the changed values are valid. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderTravel Advisory No. 1
… the SFS must either: Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or … needed, employees who use a proxy should also fill out any of the applicable forms that correspond with their expense report. Statement of Incidental and Transportation Expenses ( AC 3259-S ) …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… mortgage properties and communicate with buyers before the 12-month expected completion date to help identify buyer …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesCanastota Central School District - Financial Condition Management (2019M-174)
… plan to reduce the amount of surplus fund balance. Account for and report year-end encumbrances that are valid and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/08/canastota-central-school-district-financial-condition-management-2019mBrighton Central School District – Procurement (2022M-205)
… – pdf] Audit Objective Determine whether Brighton Central School District (District) officials made procurements … on issues raised in their response. … audit brighton school procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/brighton-central-school-district-procurement-2022m-205Town of Pharsalia – Board Oversight (2018M-59)
… ] Audit Objective Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight … and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, Scheme to Defraud, Defrauding the …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Town of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway … January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately 3,200 residents. The … of the Supervisor and four Council members. The Town’s adopted budget for 2013 totaled $3.2 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Yonkers City School District – Fixed Assets (2015M-229)
… of our audit was to review controls over the District’s fixed assets for the period July 1, 2013 through April 14, … we selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting … greater for insurance purposes and $5,000 or greater for inventory and depreciation purposes have tags affixed to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Town of Andover – Audit of Claims (2013M-388)
… 1, 2012 through September 30, 2013. Background The Town of Andover is located in Allegany County and is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388State Police Bulletin No. SP-243
… dated July 31, 2024 (Administration). Background: At the request of the Police Benevolent Association of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceTown of Pitcairn – Claims Auditing (2024M-69)
… [read complete report – pdf] Audit Objective Determine whether the Town of Pitcairn … competition was sought. Competition or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved the Town about $3,000 on these …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Opinion 91-6
… Requiring Bidding (purchases from vendor holding federal General Services Administration contract) -- Purchase Through … -- Preemption (competitive bidding procedures) GENERAL MUNICIPAL LAW, §103: A local government may not, by local law, …
https://www.osc.ny.gov/legal-opinions/opinion-91-6XII.9.D Refunds Owed to the State – XII. Expenditures
… State Vendor File. When a vendor owes a Business Unit a refund based on goods or services the Business Unit has … vendor Business Units should note that in the event that a refund is owed to the State and the State-issued check was … check that was issued from the Comptroller’s P-warrant (refund) account, or W-warrant (unclaimed funds) account, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateWarrensburg Central School District - Financial Condition Management (2017M-265)
… fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent … out. Key Recommendations Develop realistic estimates of appropriations. Adopt a written plan to use excess fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mVillage of Lisle - Board Oversight (2018M-124)
… agreed with our recommendations and indicated they planned to take corrective action. … Village of Lisle Board Oversight …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124DiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… P. DiNapoli released the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the … P DiNapoli released the following statement regarding the arrest of Terry Williams for alleged theft of fuel from the …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesCounty of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July 22, 2016. Background …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Accounts Payable Advisory No. 48
… 6.D – Paying a Single Payment Vendor Update: The Office of the State Comptroller (OSC) has updated the policy and … vendor in the Statewide Financial System (SFS). The use of a standard format results in time saving and processing efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendor