Search
Unified Court System Bulletin No. UCS-103
… Unit SK who receive a paycheck or direct deposit advice statement dated October 4, 2006 or November 29, 2006 … employees who receive a paycheck or direct deposit advice statement dated November 29, 2006 for whom the benefit was … and the employee’s paycheck stub or direct deposit advice statement. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately safeguarding its fuel … 27, 2013. Background The Town of Poland is located in Chautauqua County and has a population of approximately … of fuel costing approximately $80,000. The Town does not maintain perpetual inventory records to show the amount …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Comptroller DiNapoli Releases School Audits
… and the Westhampton Beach Union Free School District . “In an era of limited resources and increased accountability, … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) Over the last four years, district officials have overestimated expenditures and used very little of the …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsDual Employment
… Key Findings Between July 2009 and June 2010, 906 OMH staff members were also employed by another State or New York … on several risk factors. Follow-up showed 25 of these staff violated time and attendance rules, resulting in … appropriate actions as warranted, including recovery of salary payments, adjustment of pension salary and service, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Town of Plymouth – Board Oversight (2016M-190)
… (PPSI); disbursements; and the Board’s annual audit, for the period January 1, 2015 through March 31, 2016. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for the 2016 fiscal year total approximately $1.24 million. …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Town of Eagle – Wind Power Revenues (2014M-125)
… and long-term plan for wind power revenues for the period January 1, 2013 through April 8, 2014. Background The Town of … and longterm plan for wind power revenues for the period January 1 2013 through April 8 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Tuition Assistance Program – LaGuardia Community College
… Purpose To determine whether LaGuardia Community College complied … is about $4,500. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeHow is an audit scheduled?
… from a variety of sources and consider items that come to our attention such as the results of an analysis of … and any pertinent correspondence and other contacts we may have had with local officials, state and federal agencies, … by law; such as audits of local government entities that have been authorized to issue debt to finance deficits or …
https://www.osc.ny.gov/local-government/audits/how-audit-scheduledMitigation for Extreme Weather Conditions and Flooding (2023-S-5)
To determine whether the Metro-North Railroad performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects; and whether it tested and updated the plans and inspected/maintained the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s5.pdfOrleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s controls are … We identified four actions totaling $9,663 which were not properly turned over to the State Comptroller as … abandoned property are paid to the State Comptroller in a timely manner. … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043All Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its Consolidated Fiscal … presented in its annual CFRs. According to its CFRs for the two fiscal years ended June 30, 2010, All Services … $1.3 million in reimbursable expenses. All Services' CFR for the fiscal year ended June 30, 2011 had not been prepared …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, … totaled over $2.2 million. Key Findings The Board did not adopt a policy or develop procedures to govern the level …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231State Agencies Bulletin No. 339
… and bus or subway tokens. Awards from all qualified award programs that exceed the maximum allowable limit of $1600 in the calendar year. Awards from all non-qualified … to the Governor's Office of Employee Relations, with a copy to the Budget Division's Budget Services Unit - Labor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/339-taxable-non-cash-merit-awards-mc-employeesEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data. Key Findings District officials did not ensure that network and financial software access controls were adequate to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… whether the Tompkins County (County) Department of Weights and Measures (Department) completed required testing of all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… whether the Wyoming County (County) Department of Weights and Measures (Department) completed required testing of all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10User Access Controls Over Selected System Applications (Follow-Up) (2021-F-8)
To determine whether access controls over select State University of New York Upstate Medical University (Upstate) system applications are effective to prevent unnecessary or inappropriate access to those applications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f8.pdfSecurity Over Critical Systems (2023-S-24)
To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s24.pdfUser Access Controls Over Selected System Applications (2019-S-34) 180-Day Response
To determine whether access controls over select State University of New York Upstate Medical University (Upstate) system applications are effective to prevent unnecessary or inappropriate access to those applications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s34-response.pdf