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Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for evaluating, approving and … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … do not verify the investment and job information provided when businesses apply for financial assistance. Agency …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityCity of Yonkers – Payroll (2017M-212)
… Purpose of Audit The purpose of our audit was to determine whether City officials established adequate … accruals. The City paid over $903,000 in police overtime to cover compensatory leave, contrary to collective … and approve employees’ compensatory leave only when they have enough to use. …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $6.4 million. Key Findings Reserve balances accumulated to significant levels because District officials were … with balances totaling $592,843, appeared to be overfunded when compared to the amounts necessary for their stated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Town of Cheektowaga – Credit Card Purchases (2017M-18)
… to use credit cards, establish credit limits or set purchase restrictions. Not all cardholders attached the … of credit cards and establish daily credit limits and purchase restrictions as required by the credit card policy. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18State Comptroller Thomas P. DiNapoli Statement on 2026 State of the State Address
… clean water, food insecurity and investing in universal child care. My office has detailed the challenges faced by working parents and child care providers, and a commitment to advancing universal child care in our state is laudable. “The relationship … clean water food insecurity and investing in universal child care …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-state-state-addressX.4.C Contacts – X. Guide to Vendor/Customer Management
… The primary contact also receives the Vendor Self-Service Portal invitation email, which includes instructions for … the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self Service Portal, the vendor will be able to add or update any contact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsAlexander Central School District – Financial Management (2020M-64)
… fund balance was appropriated each year, but was not used to finance operations. When unused appropriated fund balance is added back, surplus … fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 percentage points. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64Saratoga County – County Bridge Maintenance (S9-13-7)
… 1, 2007, to December 31, 2011. Background The County covers 810 square miles and has approximately 220,000 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Inventory Controls
… Objective To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, … To determine whether the Office of Information Technology …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsState Agencies Bulletin No. 2078
… agencies of OSC’s automatic processing of the 2022 APSU Clothing Allowance and to provide agency instructions for … of New York State, Inc. (PBANYS) provides for a Clothing Allowance. In addition, an Office of Employee … authorizes the 2022 payment. Effective Dates The 2022 APSU Clothing Allowance will be processed in a separate check in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2078-2022-clothing-allowance-certain-agency-police-service-unit-apsuState Agencies Bulletin No. 2180
… agencies of OSC’s automatic processing of the 2023 APSU Clothing Allowance and to provide agency instructions for … of New York State, Inc. (PBANYS) provides for a Clothing Allowance. This payment, including payment to newly … is no successor agreement. Effective Dates: The 2023 APSU Clothing Allowance will be processed in a separate check in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2180-2023-clothing-allowance-certain-agency-police-service-unit-apsuMember Annual Statement
… your Statement: Sign in to Retirement Online . Look under My Account Summary . Click View My Member Annual Statement button. If Retirement System is … notifying you. Sign in to Retirement Online . Look under My Profile Information . Click update link next to ‘Member …
https://www.osc.ny.gov/retirement/members/member-annual-statementMarion Central School District – Procurement (2022M-3)
… $103,687 for goods and public works that were subject to competitive bidding, $104,430 for items below the competitive bidding requirements but subject to alternative quote thresholds, and $377,979 paid to four … Ensure goods and services are competitively procured, when required. Establish adequate purchasing policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/marion-central-school-district-procurement-2022m-3Piseco Common School District – Authorized Investments (2023M-172)
… increased risk of loss. District officials did not adhere to the District’s investment policy and invested $35,000 in … investments. The Board did not develop procedures to address investment requirements. Key Recommendations … program - legality, safety, liquidity and yield - when investing available funds. Review the investment policy …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Cayuga County - Procurement and Claims Audit (2018M-274)
… totaling $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the … Key Recommendations Consider the aggregate amount to be expended for the same or similar type of goods or services when determining whether competitive bidding is required and …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Village of Maybrook – Financial Condition (2020M-54)
… balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating … revenue estimates and monitor and adjust budgeted revenues when warranted. Ensure adequate fund balance is available before appropriating it to finance operations. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
… to determine whether funds were deposited. We found that 462 collections paid by checks totaling $84,076 were not … Board as required by the bylaws. The Board did not ensure that the Treasurer’s records were annually reviewed, as … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mJamesville-Dewitt Central School District – Procurement (2016M-264)
… Purpose of Audit The objective of our audit was to examine the District’s purchasing practices for the period … does not provide guidance for soliciting competition when procuring professional services. In one instance, … Key Recommendations Amend the purchasing policy to include guidance for the procurement of professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Barker Central School District – Purchasing (2016M-208)
… Purpose of Audit The purpose of our audit was to review the District’s purchasing practices for the period … Key Recommendations Revise the purchasing policy to indicate when competitive quotes are required and describe the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Raquette Lake Union Free School District – Monitoring Financial Condition (2016M-203)
… Purpose of Audit The purpose of our audit was to determine if District officials monitored the District’s … no schools and has two students for whom it pays tuition to attend a neighboring school district. Budgeted … Use the most accurate estimates of fund balance available when preparing the annual budget. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/raquette-lake-union-free-school-district-monitoring-financial-condition