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XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… offset, or payment assignment against each vendor exists. In the event that a lien, offset, or payment assignment does exist, OSC will redirect the appropriate payment amount to the other entity. This section provides guidance to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountTompkins County Industrial Development Agency – Board Oversight (2015M-33)
Tompkins County Industrial Development Agency Board Oversight 2015M33
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… Thomas P. DiNapoli released the following statement today in response to the Metropolitan Transportation Authority’s … infusion of federal funds, the region faces service cuts in 2021 that would change public transit as we know it. It’s … to get through 2020 and saddling it with even more debt in the coming years. “The severe service cuts the MTA has …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itBolton Central School District – Financial Condition (2013M-58)
… Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … were consistently and significantly overestimated. In addition, although the Board appropriated more than … that include realistic estimates for expenditures based on contractual and historical data. Discontinue the practice …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … limited. Currently the District has more than $1 million in a debt service reserve that District officials could not … use and need of reserve funds in the annual report on reserves to the Board. Attempt to identify the source of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In some instances, payments are made to vendors, including sub-recipients, before the vendors have … the funds, the agency should require the funds be returned to the State. In such instances the agency should calculate … than $25, agencies should require that amount be paid to the State. Once the interest payment is received, it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsIrvington Union Free School District – Information Technology (2016M-266)
… Purpose of Audit The purpose of our audit was to examine internal controls … The Irvington Union Free School District is located in the Towns of Greenburgh and Tarrytown and the Village of Irvington in Westchester County. The District, which operates four …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266SUNY Bulletin No. SU-329
… paycheck. Currently, if an employee does not have enough net earnings to fulfill the requested 403(b) deduction, no … Benefits requested the ability to withhold all available net pay from the employee’s paycheck should they not have enough net pay to fulfill the intended 403(b) contribution. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare given recent …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetSherman Central School District – Claims Audit (2024M-92)
… [read complete report – pdf] Audit Objective Determine whether the Sherman Central School … Key Findings The claims auditor does not meet the Board of Education’s (Board) minimum qualifications for the … to properly perform her job duties and did not properly audit all claims prior to payment. According to a District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92State Comptroller DiNapoli Releases School District Audits
… Dansville Central School District – Information Technology and Non-Instructional Employee Leave Benefits (Livingston … Officials have not adopted adequate security policies and procedures to safeguard IT assets. Further, the board has … remote access, online banking, user account management and access rights or backup and disaster recovery. Letchworth …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… January 1, 2012, through August 27, 2013. Background The Rush Fire District, located in Monroe County, is a district … of the State, distinct and separate from the Town of Rush. The Board of Fire Commissioners comprises five elected … states that each credit card purchase is limited to $2,500 and must be documented by submitting a receipt which …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Killawog Fire District – Controls Over Financial Operations (2013M-111)
… Findings The Board has retained excessive levels of fund balance. Fund balance as of December 31, 2012 totaled approximately … officials told us that approximately $189,000 of this fund balance was for a reserve fund established approximately 17 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/killawog-fire-district-controls-over-financial-operations-2013m-111Cost-Saving Ideas: School District Auditing – External Auditor
… on a five-year basis/term. Consider changing the audit firm to ensure independence and fresh prospective. (We … provide an affirmative statement that the individual or firm is independent of the district as defined by Generally … deputy claims auditor The district’s internal auditor Any firm or individual whose hiring would result in a conflict of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… of 23 members, one of whom also serves as the Board Chair. The Chair is the County's chief executive officer. In … is under the general oversight of the County Government Committee (Committee). Key Findings The Committee and Board have not …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… or monitored. The Board has not reduced excessive fund balance; adopted a comprehensive multiyear financial or capital plan, or an adequate fund balance policy; or developed policies and procedures to … estimates of revenues, expenditures and the amount of fund balance to be used to fund operations. Revise the Town's …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137City of Newburgh – Budget Review (B6-14-25)
… our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, … deficit in the City’s general fund as of December 31, 2010. Local Finance Law requires all local governments that …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25City of Lockport – Independent Audit Services (2014M-238)
City of Lockport Independent Audit Services 2014M238
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238State Agencies Bulletin No. 1478
… employees of the Department of Environmental Conservation and the Office of Parks, Recreation and Historic Preservation in the following bargaining units … in the 2011-2016 Agreements between the State of New York and the Civil Service Employees Association (CSEA), a lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1478-april-2016-longevity-payment-long-term-seasonal-employeesOpinion 93-7
… CONTRACTS -- Contracts Requiring Bidding (service of legal process) GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is not exempt from competitive bidding requirements as a professional service. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-93-7