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XII.4.A Vendor Requests for Payment – XII. Expenditures
… AND POLICIES State Finance Law § 109 requires vendors to submit a certificate to the Office of the State Comptroller (OSC) with each claim stating (i) the claim is just, true and correct, (ii) … State Finance Law 109 requires vendors to submit a certificate to the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49) 180-Day Response
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49-response.pdfCity of Yonkers – Budget Review (B24-6-6)
… police, real estate transfer tax, city and state mortgage tax, housing and buildings, parking violation … The City will incur additional costs if it continues to borrow for operating costs. Includes a tax levy of … police, real estate transfer tax, city and state mortgage tax, housing and buildings, parking violation …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Town of Wawayanda – Financial Operations (2024M-160)
… [read complete report - pdf] Audit Objective Did the Town of Wawayanda (Town) Town Board (Board) and officials properly … for all funds and the surplus fund balance at the end of 2023 totaled $7.7 million. Audit Summary The Board and … or a detailed statement of money received and disbursed on a monthly basis. As a result, the Board could not …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Collection of Fines Related to Tenant Complaints
… To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and … About the Program Homes and Community Renewal consists of New York State’s major housing and community renewal agencies, including the Division of Housing and Community Renewal (DHCR). DHCR is responsible …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsCity of Newburgh – Budget Review (B21-6-13)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2022 proposed budget were reasonable. Background The City of Newburgh, located in Orange County, is authorized by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13City of Olean – Budget Review (B18-1-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2017. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1811 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1DiNapoli: Local Communities Reducing Number of Homeless Veterans
… to U.S. Department of Housing and Urban Development (HUD) data. By comparison, New York state's homeless … support could undermine the good work being done." While veteran homelessness exists in all states, the distribution … End Homelessness, HUD and the U.S. Department of Veterans' Affairs, along with several other federal agencies and the …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransVillage of Port Dickinson – Financial Condition (2014M-154)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2012 through February 6, 2014. Background The Village of Port Dickinson is located in Broome County and has a … Village of Port Dickinson Financial Condition 2014M154 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Town of Adams – Justice Court Operations (2020M-163)
… report - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were properly … and reported during our audit period. However: None of the Justices prepared monthly accountabilities or bank … bank account exceeded known liabilities by a total of $1,104. The Board’s annual audit of the Justices’ books …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163Town of German Flatts – Fiscal Stress (2015M-217)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2014 through May 31, 2015. Background The Town of German Flatts is located in Herkimer County and has a … The purpose of our audit was to review the Towns financial condition for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-german-flatts-fiscal-stress-2015m-217Town of North Salem - Agricultural Exemptions (2018M-194)
… and the remaining one was granted even though the 10-year exemption term had expired in 2013. Did not grant an … Ensure property owners submit an initial or renewal application, when required, with proper supporting … exemptions on an annual basis to verify that the 10-year exemption term has not expired. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194City of Binghamton - Water System Cybersecurity (2018M-152)
… water system. Implement a formal process to stay updated on system cybersecurity threats. Prevent or monitor public disclosure of information that could jeopardize the water system. … better safeguard the water system. Prohibit the disclosure of information that can jeopardize the system and monitor for …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152Town of Fishkill – Audit Follow-Up (2013M-246-F)
… Purpose of Audit The purpose of our review was to assess the Town’s progress, as of March 25, 2015, in implementing our recommendations in the … The purpose of our review was to assess the Towns progress as of March 25 2015 in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… Purpose of Audit The purpose of our audit was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in … City of Poughkeepsie Audit FollowUp 2013M30F …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fTuition Assistance Program – College of Westchester
… College of Westchester, (Westchester) offers programs in business, computer, digital media, and health fields. Tuition … eligible students. Schools receiving State financial aid awards certify student eligibility. For the three academic … years ended June 30, 2014, the school certified 4,090 awards totaling almost $7.4 million that were paid to the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterVillage of Unadilla – Budgeting (2013M-143)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background The Village of Unadilla is … revenues, and the appropriation of fund balance to finance operations; but for three of the last six years, …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143XI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… Invitation for Bid (IFB); the evaluation criteria; and the winning bid or proposal. OSC may request additional … a bid protest, OSC requires that all relevant bids (winning, rejected or protested) be submitted with the … record. Guide to Financial Operations REV. 09/02/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsMonitoring of Construction Management (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit report, Monitoring of Construction Management (Report 2020-S-42 ). About the … To assess the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followThe Economic Impact of the Great Outdoors
… many plan to go swimming, camping, hiking, hunting or fishing, visit amusements parks, attend outdoor festivals and … Recreation in New York by Category, 2020 Source: U.S. Bureau of Economic Analysis New York ranked in the top 10 … Parks $202.4 4 Snow Activities $135.5 9 Source: U.S. Bureau of Economic Analysis Impact of the Pandemic Like …
https://www.osc.ny.gov/reports/economic-impact-great-outdoors