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Course Offerings (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Course Offerings (Report … were enrolled at CUNY’s 25 campuses. The annual tuition in fall 2022 for a New York State resident pursuing a … full-time bachelor’s degree-seeking students who enrolled in 2018 (the most recent entering class with published …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… [read complete report – pdf] Audit Objective Did the Caneadea Fire District (District) Secretary/Treasurer … Audit Period January 1, 2023 – June 30, 2025 Understanding the Audit Area A fire district’s treasurer should record and … Audit Summary The Treasurer did not record and report all financial transactions in a timely and accurate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Town of Pharsalia – Board Oversight (2018M-59)
… he pled guilty to Grand Larceny in the Second Degree, as a crime of Public Corruption. He was ordered to pay $240,000 in …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Town of Oneonta – Town Clerk (2021M-59)
… complete report - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited … a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a timely …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Islip Fire District – Disbursements (2020M-9)
… compliance with New York State General Municipal Law and the District’s policies. Key Findings The Board: Made an inappropriate payment for medical … was inappropriately paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9East Aurora Union Free School District - Procurement (2023M-125)
… complete report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) … goods and services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not … bids as required by GML. Key Recommendations Ensure all purchase contracts over $20,000 are competitively bid as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Town of Milan - Town Clerk/Tax Collector (2018M-257)
… complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector maintained adequate records and … from one to 19 days late. Key Recommendations Ensure that all real property taxes are deposited and remitted to the … and Treasurer in accordance with the law. Ensure that all Clerk fees are properly assessed and recorded. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… [read complete report - pdf] Audit Objective Determine if the Clerk-Treasurer accurately and completely accounted for, recorded and reported all financial transactions in a timely manner. Key Findings The former Clerk-Treasurer did not maintain accounting … Determine if the ClerkTreasurer accurately and completely accounted for …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243State Agencies Bulletin No. 1156
… Purpose To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System . Affected Employees All … System or extracting data from PayServ containing Chart of Accounts criteria. Payroll representatives receiving this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… complete report – pdf] Audit Objective Determine whether the Amani Public Charter School (School) officials procured … did not procure goods and services in accordance with the established policy and procedures. As a result, there is … responsibilities enabled two Directors to each control all aspects of the procurement process, including initiating …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Summit – Town Clerk (2024M-51)
… complete report – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited … (Town Law) Section 30 which required the Clerk to deposit all fees collected within three business days after total … meet liabilities. Key Recommendations Deposit and remit all fees within the required time frames. Prepare bank …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of Sloan – Clerk-Treasurer (2024M-109)
… complete report – pdf] Audit Objective Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial transactions accurately and in a timely manner. Key Findings Although the Clerk-Treasurer generally recorded financial transactions …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Chautauqua Lake Central School District – Procurement (2024M-3)
… Did not seek competition for fuel purchases made from a single vendor totaling approximately $166,000. Did not … Recommendations Follow District policies when requesting or acquiring goods and services, including using competitive … our recommendations and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Village of Earlville – Collections (2024M-128)
… complete report – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited all collections accurately and in a timely manner. Key Findings Although the Clerk-Treasurer accurately recorded collections that we …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128DiNapoli: New Yorkers’ Debt on the Rise
… card debt per capita were well above the national average, with student loan balances 335% higher than they were in … mortgages and credit cards,” DiNapoli said. “Borrowing can help individuals achieve their personal and financial goals, … 2019, DiNapoli signed an executive order recognizing the need for more robust financial education in the state and …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseArchived Publications
… reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal Stress Monitoring System Results for Municipalities: Three-Year Review - 9/27/2016 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… business relationship is anticipated must be added to the SFS Vendor File as a regular vendor. In the majority of … is outside of the US. In order to do business with New York State, US foreign vendors must have a New York State Vendor ID and be enrolled in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationContract Advisory No. 4
… Corrective Action for Contract Transactions Created in the Statewide Financial System with Invalid Business Unit and … ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be … BU/Dept IDs valid for contracts. Agencies should review all new contracts (Sequence 0) created in the SFS to ensure …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideState Agencies Bulletin No. 1154
… PayServ. The travel reimbursements will either be in the form of a direct deposit or a check based on how the employee is currently paid … module at go-live (i.e., direct entry ), travelers (or their proxy) may elect to have their travel check sent to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewide