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Vertus Charter School – Information Technology Asset Management (2025M-9)
… Board (Board)-adopted financial policies and procedures manual (Policy) required the COO to ensure accurate inventory … information, such as an asset’s serial number, make and model, location, employee assigned, acquisition date, cost …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9City of Lockport – Budget Review (B21-1-9)
… ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for … included in the proposed budget. In 2020 the City lost an arbitration ruling that requires it to hire 12 … The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… have also set aside nearly $13 million in a trust to pay for “other post-employment benefits” despite lacking the … funds and had approximately $2.4 million in reserves for no specific purpose. A 2009 audit of Orleans/Niagara … financial data and information on 50,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… funds were returned, the funds were not available for the district’s use Eastern Suffolk Board of Cooperative … network user accounts that were not needed or logged in to for at least six months. South Kortright Central School … their claims audit process, did not verify that requests for proposals were solicited for seven professional service …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… for domestic flights and lodging in, among other places, Dallas, Indianapolis, Las Vegas, and Nashville; $32,093 for …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsXII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… when the vendor is: required to be licensed, certified or registered to practice their profession or occupation … Verifying vendor qualifications should typically be done by the contracting entity when awarding a contract, as … regulation of many other professions, including Armored Car or Security Guards, Real Estate Professionals and Private …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsState Contract and Payment Actions in May
… Program, including $136.4 to Samaritan Daytop Village, Inc., $89.6 million to Odyssey House Inc., and $55.3 million to Argus Community, Inc. Division of the Budget $3.1 million with Frasca & …
https://www.osc.ny.gov/press/releases/2019/07/state-contract-and-payment-actions-mayState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced the following local government audits were issued. Town of Sherburne – Budgeting (Chenango … P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Library , Town of Sweden , Town of Tyrone and the Town of West Union . “In today’s fiscal climate, budget transparency … fund to pay bills over the last several years. Town of West Union – Board Oversight and Cash Receipts and … Library Town of Sweden Town of Tyrone and the Town of West Union …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Audit Shows Health Department Overpaid Certain Medicaid Managed Care Premiums
… nearly $19 million for the state fiscal year 2014-15, in part, because of a flaw in how it calculated premiums, according to an audit released today by State Comptroller Thomas P. … nearly $19 million for the state fiscal year 201415 in part because of a flaw in how it calculated premiums …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-audit-shows-health-department-overpaid-certain-medicaid-managed-care-premiumsEDSS - General Help for All Transactions
… of your transaction. Please log into EDSS, attach the documents requested in the “Comments” field and select the … to Draft status, you may edit the Create page, attach documents and resubmit to OSC. If you receive an email … You will need to login to EDSS, attach the required documents and resubmit the procurement record with the …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… of a tangible capital asset. A government that has legal obligations to perform future asset retirement … within scope: Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations … an ARO. Obligations that arise solely from a plan to sell or dispose of a tangible capital asset should not be …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDebt – 2022 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that … grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2021-22, the State reported the following debt levels: $2 billion of constitutionally authorized, … The debt burden of a governmental entity creates fixed costs that …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Agencies Bulletin No. 2354
… processing instructions to agencies for entering the new Weekend Voluntary Overtime Differential for eligible … Officers Union, Council 82 (C82), AFSCME, AFL-CIO, a $100 Weekend Voluntary Overtime Differential has been approved for … and tracking requirements for the NYSCOPBA and C82 $100 Weekend Voluntary Overtime Differential. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesCincinnatus Fire Department – Financial Management (2025M-91)
… 13 bank accounts during the audit period, including nine checking accounts and four savings accounts. Audit Summary … six bank accounts, including four savings accounts and two checking accounts, that had activity. One additional checking account had an accounting ledger with deposits …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… the economic benefits of the transfer compared to the fair market value of the property, a new audit from State … to promote economic development, business investment and job creation in New York. The Public Authorities Law (PAL) … example, the expected benefits of the projects included job creation, but failed to provide any specific information …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowTown of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… [read complete report – pdf] Audit Objective Did the Town of Butternuts (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24Village of Fredonia – Financial Condition (2025M-149)
… with the draft audit report. We encourage the Board to make the CAP available for public review in the Clerk’s …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149The Survivor’s Benefit Program for New York State Management / Confidential Employees
… For eligible New York State Management/Confidential (M/C) employees, the … may be eligible even if you are not a member of the New York State and Local Retirement System (NYSLRS), the New York State Teachers’ Retirement System (NYSTRS), or the … of ManagementConfidential MC members who are eligible New York State employees …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-management-confidential-employeesSeaford Union Free School District – Capital Assets (2024M-112)
… million, including 5,960 IT assets at a total cost of $6.7 million. Audit Summary District officials did not … example, two servers totaling $81,757, one tuba totaling $4,070 and one whiteboard totaling $604 were not recorded. … response. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112