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Tonawanda City School District - Procurement (2023M-108)
Determine whether Tonawanda City School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/tonawanda-city-school-district-2023-108.pdfLansing Central School District – Procurement (2021M-213)
Determine whether Lansing Central School District (District) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lansing-2021-213.pdfMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… manufacturers. The Department of Health (DOH) administers New York’s Medicaid program. Many of the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesOverview of Governmental Accounting
This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.
https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdfCity of Lockport – Independent Audit Services (2014M-238)
… services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the … through December 31, 2012. Background The City of Lockport is located in Niagara County and has a population of … and procedures when procuring audit services because they did not use a request for proposal (RFP) process to …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Enforcement of Article 19-A of the Vehicle and Traffic Law
… Article 19-A of the New York State Vehicle and Traffic Law and enforces its requirements. Our audit covered the … with the sample of drivers to be reviewed and create a 10-day window of opportunity for less scrupulous motor carriers … of Interest Department of Motor Vehicles: Registration and Enforcement of Automotive Services, Sales, and Salvage …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawMultiyear Capital Planning
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-040523.pdfWayne Central School District – Transportation Department Operations (2021M-160)
Determine whether Wayne Central School District (District) officials have developed a process to routinely evaluate the overall efficiency and cost-effectiveness of the transportation department’s operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-160.pdfGananda Central School District – Procurement (2021M-86)
Determine whether Gananda Central School District (District) officials used a competitive process to procure goods and services to achieve the optimal use of District resources.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/gananda-2021-86.pdfOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… the State. The Department of Environmental Conservation (DEC), through its Division of Materials Management and its … enforcement and abatement (cleanup) of waste tire sites. DEC has established an enforcement policy to ensure timely … (Fund) for use in administration of provisions of the Act. DEC is authorized to use the Fund to cover costs associated …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followSelect Financial Management Practices
… (Commission) capital planning process and collection and reporting of delinquent accounts receivable are in compliance … of New York Ten-Year Capital Plan, the Public Authorities Reporting Information System (PARIS), and its own Capital … Development Authority: Accounts Receivable Collection and Reporting (2015-S-35) …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesYaphank Fire District – Claims Processing (2013M-51)
… Key Findings Each Commissioner is assigned to separate committees, which include areas such as equipment, radios and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Nichols Joint Fire District – Procurement (2025M-103)
… to compete. The District purchased approximately $592,000 in goods and services during the audit period. Audit Summary … use a competitive process to procure goods and services in accordance with statutory requirements set forth in New York State General Municipal Law (GML), the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103State Agencies Bulletin No. 1126
… Purpose To explain the extension of Military and Training Leave … the Military Leave Benefits though 12/31/12 in response to the continuing need for New York State employees in the National Guard and Reserves to be activated federally or by the Governor for military …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1126-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1232
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends and OSC’s process for the Military Recalculations effective 01/01/13. Affected … To explain the extension of Military and Training Leave Benefits and Stipends and OSCs process for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1232-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 1298
… Purpose To explain the extension of Military and Training Leave Benefits and Stipends and OSC’s process for the Military Recalculations effective 01/01/14. Affected … To explain the extension of Military and Training Leave Benefits and Stipends and OSCs process for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1298-extension-military-and-training-leave-benefits-and-stipendsEdgemont Union Free School District – Procurement of Professional Services (2016M-126)
… internal controls over the District’s procurement process for the period July 1, 2014 through January 13, 2016. Background The Edgemont Union Free School District is located in the Town of Greenburgh in Westchester County. … District staff did not have any guidance to determine when they should use competition, such as an RFP process or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesXII.8.D Contract Assignments and Sureties – XII. Expenditures
… from a joint custody account. For more information on these liens, please refer to Section 9.C - Reissuing or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesXII.6.L Replenishing an Advance Account – XII. Expenditures
… to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” function in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountTransformation of the MTA
… Transportation Authority (MTA) established a working plan for implementing Transformation with completion dates and the savings to be achieved. We also determined whether MTA has … Transportation Authority established a working plan for implementing Transformation with completion dates …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mta