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Lynbrook Union Free School District – Purchasing (2022M-17)
… economical use of taxpayer money, and in the District’s best interest. For example, the purchasing agent: Approved …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Naples Central School District – Online Banking (2015M-143)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking for the period July 1, 2013 through June … have established adequate online banking internal controls to ensure sufficient protection of the District’s assets and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143Village of Unadilla – Procurement (2022M-182)
… when purchasing goods or services, as required by New York State General Municipal Law (GML) Section 103 or the …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Town of Oxford – Procurement (2024M-88)
… when purchasing goods or services, as required by New York State General Municipal Law (GML) Section 103 or the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Oversight of Mental Health Education in Schools
… coronavirus disease 2019 (COVID-19) pandemic has presented many challenges to students, educators, and parents. Children … now we are learning about the broad impacts on students as a result of schools being closed, physical distancing … it issued guidance to schools with recommendations on how to help students and what resources were available. While …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… Risk: The Fund will generally withhold support from audit committee members or directors responsible for climate …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… vendors. The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending … of additional imprudent exemptions were implemented; this year’s State budget allowed for at least $11 billion in … Percentage of Total Value 0-15 17,567 94.4% $49.0 28.3% 16-30 865 4.7% $8.5 5.1% 31-45 123 0.7% $113.5 65.5% 46-60 31 …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsOpinion 99-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … as otherwise provided by an act of the Legislature or by local law adopted prior to September 1, 1953, all contracts … for any lawful use (see, e.g., Ross v Wilson , 308 NY 605; Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Town of Cherry Valley – Financial Condition (2016M-212)
… Purpose of Audit The objective of our audit was to assess the Town’s financial condition and analyze the … health center’s activity and some costs are not allocated to the health center accordingly. Without planning for unexpected additional expenditures, the ability to continue operating the health center may be significantly …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Chautauqua County – Investments and Payroll (2016M-147)
… to ensure that all investments are made in the County’s best interests and are in compliance with adopted policies …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Village of Stamford – Claims Audit (2022M-197)
… and/or improper claims and were not in the taxpayers’ best interest. During the audit period, the Board approved …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town of Franklinville – Procurement (2024M-56)
… whether Town of Franklinville (Town) officials complied with the requirements of the Town’s procurement policy. Key Findings Town officials did not always comply with the requirements of the Town’s procurement policy … as the Town’s chief financial officer, were not familiar with the Town’s procurement policy and its requirements. …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Development (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant opportunities in … a result, any grant opportunity that is published in the Contract Reporter or State Register will be considered to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesXI.12.D Closing Contracts – XI. Procurement and Contract Management
… Only the Office of the State Comptroller (OSC) can close a contract in the Statewide Financial System (SFS), regardless of whether the contract was subject to OSC prior approval. A contract is eligible to be closed if it meets all the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12d-closing-contractsHorseheads Central School District – Network Access Controls (2021M-127)
… with our recommendations. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127Town of Richmondville – Administration of Grant Moneys (2013M-374)
… later because utilities were turned off due to failure to pay. The facility, which is owned by the developer, is … administer some aspects of the grants and may have to pay for a required audit because the developer has failed to …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-richmondville-administration-grant-moneys-2013m-374Bethpage Public Library – Procurement (2019M-219)
… Library (Library) Board of Trustees (Board) ensured goods and services were procured competitively and in accordance with the Library’s policies. Key Findings The Board did not ensure goods and services were procured competitively and in accordance …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219About NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the world, … members, retirees and beneficiaries. NYSLRS administers two distinct systems: The Employees’ Retirement System (ERS), …
https://www.osc.ny.gov/retirement/about-nyslrsWallace Fire District – Board Oversight (2024M-126)
… a vehicle that was not the most prudent or in the best interest of taxpayers (Figure 3). The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Progress Report: The MTA Capital Security Program - June 2007
In the wake of September 11, 2001, the MTA initiated intense planning efforts to determine how to best protect its customers and key assets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2008.pdf