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Plattsburgh City School District - Procurement (2019M-198)
… statutory requirements. Key Findings The Board-adopted purchasing policies were not updated and deficient. All 10 purchase and public works contracts we reviewed totaling approximately $1.1 million … policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 that did not exceed …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Buffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Oversight and Collection of Snowmobile Registration Fees
… and transferring them to the New York State Snowmobile Trail Development and Maintenance Fund (Trail Fund), which is overseen by the Office of Parks, … are given only to eligible registrants. Follow up on known risk areas. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… account was not maintained and interim reports, such as trial balances and bank reconciliations were not provided to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… [read complete report – pdf] Audit Objective Determine whether the Village … (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) … of Copenhagen Village Board of Trustees Board Conducted an annual audit of the Village Chief Fiscal Officers CFO …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Holley Village Board of Trustees Board conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Village of Lisle – Transparency of Fiscal Activities (S9-24-13)
… – pdf] Audit Objective Determine whether the Village of Lisle (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Lisle Village Board of Trustees Board Conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-lisle-transparency-fiscal-activities-s9-24-13Use of Electronic Benefit Cards at Prohibited Locations (Follow-Up)
… the Office’s Audit Director was responsible for EBT cash transaction monitoring, limiting supervision and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/use-electronic-benefit-cards-prohibited-locations-followServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up) (2024-F-22)
To assess the extent of implementation of the four recommendations included in our initial audit report, Services to Workers Under the Worker Adjustment and Retraining Notification Act (Report 2022-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f22-response.pdfServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up) (2024-F-22)
To assess the extent of implementation of the four recommendations included in our initial audit report, Services to Workers Under the Worker Adjustment and Retraining Notification Act (Report 2022-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f22.pdfGeneral Investment Policies for the New York State Common Retirement Fund
Intended to provide a framework for the operation of the Fund and to reflect the strategies and principles adopted by the Comptroller.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/general-investment-policies.pdfImproved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements
The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.
https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdfTown of Mamakating – Records and Reports (2015M-164)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s recorded and reported … The purpose of our audit was to evaluate the Towns recorded and reported financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Village of Schoharie - Board Oversight (2018M-184)
Determine whether the Board provided adequate oversight over the Clerk-Treasurer’s duties.
https://www.osc.ny.gov/files/local-government/audits/pdf/schoharie.pdfDivision of Housing and Community Renewal Bulletin No. DH-62
… a Data Chg on the Job Action Requests page using the Reason code USP (Unsat Perf) and an increment code of 1003 in … eligibility criteria and have a Payroll Status of Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation Leave on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performanceRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… compliance. The Law does not preclude nurses from volunteering to work additional hours and does not apply in … audit report. Of the five prior audit recommendations, one was implemented and four were partially implemented. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followCompleting Delinquent AFRs
This webinar is designed to help local government employees understand the necessary financial data for completing their Annual Financial Reports (AFR) and where to obtain this data when formal accounting records are limited or unavailable.
https://www.osc.ny.gov/files/local-government/academy/pdf/completing-delinquent-afrs-021826.pdfTown of East Greenbush – Justice Court Operations (2016M-60)
… The purpose of our audit was to examine the Courts financial operations for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60City of Rensselaer – Accounting Records and Reports (2023M-26)
… including a variance where the reconciled bank balance for one bank account was $2.9 million less than the …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… receipts or cancelled checks to facilitate the review of accounting records and reports. Controls over receipts and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-and