Search
City of White Plains – Sexual Harassment Prevention Training (S9-23-1)
… provided to employees and elected officials. However, of the 150 total individuals we tested (142 selected employees … employees tested and one elected official did not complete the annual SHP Training. Key Recommendation City officials should monitor the completion of annual SHP Training by all employees and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… competitive bidding statutes, and policy requirements to solicit and document competition when making purchases. … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111City of Norwich - Capital Planning (2019M-88)
… planning for capital needs. Key Findings Officials did not develop a capital plan or accurate and complete … Key Recommendations Develop a multiyear capital plan to ensure that financial resources are available to replace … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Town of Bovina - Records and Reports (2019M-200)
… and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… by the State that are earmarked for specific programs and are accounted for in Special Revenue – Federal funds such as the Federal USDA-Food and Nutrition Services Fund; the Federal Health and Human … 36101 Direct Federal Receipts 36121 Redeposit/Recovery of Federal Fund Payments Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsReal Estate
… Current Strategies U.S Core-Plus U.S. Debt U.S. and European … Grosvenor Real Estate Program 767 Fifth Avenue, 14th Floor New York, NY 10153 (646) 362-3675 www.gcmgrosvenor.com …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateOperational Advisory No. 9
… Escheatment Guidance : Guidance: State checks issued in calendar year 2023 will be escheated according to the following schedule: … the Payroll Bulletin 2259.1 - Outreach and Escheatment of 2023 Uncashed NYS Payroll Checks . … Current Year Escheatment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … track state contracts, and find commonly requested data. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… appropriate budgets, and the town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … authorized contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsTown of Farmersville - Town Clerk (2019M-49)
… deposited intact but were not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased individuals. Segregate payroll …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollFrontier Central School District - Procurement of Professional Services (2018M-98)
… whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mNorth Merrick Union Free School District - Purchasing (2018M-87)
… complete report - pdf] Audit Objective Determine whether the purchasing of goods and services complied with competitive bid statutes and District policies. Noteworthy Achievements The District generally complied with New York State General …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Area #11 – Physical Controls – Information Technology Governance
… may place servers next to or under a desk, in a closet, in the middle of the room or other high-traffic area. You should inspect the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-11-physical-controlsCattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… Determine whether County of Cattaraugus (County) employees and elected officials completed annual sexual harassment prevention training (SHP Training). Key … corrective action. Appendix B includes our comment on an issue that was raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Byram Hills Central School District - Fixed Assets (2019M-153)
… asset disposal records. Locate all the assets identified in this report. Ensure all fixed assets with values that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Hamburg Central School District - Continuing Education (2019M-11)
… Properly address internal control weaknesses noted in the report. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were consistently followed. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211State Comptroller DiNapoli Releases School Audits
… following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) District … from auditing and approving these purchases. Springs Union Free School District – Payroll (Suffolk County) District … with their collective bargaining agreement. Union Free School District of the Tarrytowns – Fixed Assets …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… requirements of Article 19-A of the New York State Vehicle and Traffic Law. However, seven of the 142 drivers sampled … did not always maintain complete certification records, and that outdated medical forms were used to certify drivers. … were not held accountable for their work performance and time and attendance. In addition, the manager responsible …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-audits