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Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… annual record of funds received and paid out. Checks were not countersigned and payments were not properly approved. Middle school bank reconciliations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… and provided to our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of the Commissioner of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingDiNapoli: Identity Theft Cases Surged in New York in 2020
… Identity thefts in New York surged during the pandemic with more than 67,000 … dealt with identity theft last year,” said DiNapoli. “Even when there’s no money stolen, resolving the consequences of …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-identity-theft-cases-surged-new-york-2020Selected Management and Operations Practices – BuildSmart NY/Executive Order 88
… does not receive State funds or tax revenues or credits for its operations. Chapter 469 of the Laws of 1989 requires … customers, and commercial/industrial and other not-for-profit businesses located throughout New York State. In … corporations, public authorities and commissions, for which the Governor appoints the Chair, the Chief …
https://www.osc.ny.gov/state-agencies/audits/2023/09/28/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88Opinion 94-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … rule or regulation, may "[p]rovide for the installation, operation, maintenance, policing, and supervision of parking … establish parking time limits at such meters, designate hours of operation of such meters, and fix and require the …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … be secured against use. Because there is no information on the lead levels of the 115 water outlets not sampled for … action plan to show when these water outlets were taken out of service, how they were remediated if not replaced or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13DiNapoli: Audit Recommends Additional Steps to Reduce Student Absenteeism
… of Education, the effects of chronic absenteeism increase the chances that students will drop out, which has …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-recommends-additional-steps-reduce-student-absenteeismOpinion 2006-6
… creates a vacancy (see Public Officers Law §30[1], [3]; NY Const, art. XIII, §6; Bookhout , supra ). Based on these …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Fort Edward Union Free School District - Financial Condition (2019M-245)
… report - pdf] Audit Objective Determine whether the District maintained adequate fund balances. Key Findings The District’s financial condition significantly declined due to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245East Quogue Union Free School District - Claims Auditing (2019M-78)
… before payment. Key Findings The claims auditor: Did not audit and approve 301 claims totaling more than $6.1 million before payment during the audit period. Did not sign the warrants on which 70 claims totaling $988,677 … Approved 16 claims totaling $835,152 for payment that were not sufficiently supported. District officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records were … the FFI tax money. The Fire Chief was solely responsible for disbursing, recording and reporting all transactions …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Housing Preferences for Veterans (Follow-Up)
… (NYC HPD). We specifically found two housing companies in Manhattan (Hamilton House and Clinton Towers) filled vacant …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followSubmitting Payments for NYSLRS Members – Enhanced Reporting
… It’s the same system used by banks. Convenient. It saves time, money and paperwork without sacrificing accuracy, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersResponse Planning for Unexpected Events
… 15, 2020. About the Program The MTA is responsible for developing and implementing a unified mass transportation … notify the OCC via phone or social media. The rail traffic controller for the district where the event occurred manages … regarding any updates during the event. The rail traffic controller records an entry in a log of all the events of the …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… own Federal Grant Projects, Customer Contracts and Awards in SFS Have their Projects and Customer Contracts under their own agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution functionality (See Section IX.4.A) in Project Costing to split expenditures systematically for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agenciesIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… Management, and Customer Contracts. Agencies that have not yet started using ESA are considered to be Non-Onboarding … charges will go through the Federal Billing Process Do not interface LATS information into SFS Once a non-onboarding … For non-OSC cash managed projects, these transactions will not create any bills or AR Item amounts and the Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesXII.4.A Vendor Requests for Payment – XII. Expenditures
… Statewide Financial System (SFS) Claim for Payment Form ( AC 3253-S ). Business Units may use AC 3253-S rather …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… of Appropriation/AP Adjustment Vouchers of this Guide for further information. There are two main reasons for processing refunds in AP: When the refund relates to a … the adjustment voucher will restore the contract value. For 1099 reporting, the adjustment voucher will adjust the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsResponsibility for IT Internal Controls – Information Technology Governance
… Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT … controls. However, a governing board has responsibility for the oversight of the local government’s or school’s IT … knowledgeable about or feel comfortable discussing IT. As you will note after reviewing the IT Governance Security …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsOnline Services for Local Government
… to local officals and the public that you dont need login credentials for …
https://www.osc.ny.gov/local-government/resources/online-services-local-government