Search
Livingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
Determine whether the Board and District officials implemented cost-effective measures to control expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/livingston-manor.pdfHolland Patent Central School District
Holland Patent Central School District – Access to the Student Information System (2016M-326)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-holland-patent.pdfCity of Middletown - Water System Cybersecurity (2019M-22)
Determine whether City officials adequately safeguarded electronic access to the City’s water system.
https://www.osc.ny.gov/files/local-government/audits/pdf/middletown-2019-22.pdfFinancial Condition and Outlook (2012-S-72), 90-Day Response
To determine the financial condition of the State University Hospital of Brooklyn (Hospital).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s72-response.pdfFinancial Condition and Outlook (2012-S-72)
To determine the financial condition of the State University Hospital of Brooklyn (Hospital).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s72.pdfBainbridge Fire District - Board Oversight (2018M-252)
Determine whether District officials established adequate controls over financial activities to safeguard assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/bainbridge-district.pdfSamples of Disability Inclusion Letter
Comptroller called on companies to report on their inclusion of people with disabilities.
https://www.osc.ny.gov/files/press/pdf/disability-inclusion-sample-letters.pdfNewark Valley Fire District - Board Oversight (2020M-30)
Determine whether District officials established adequate controls over financial activities to safeguard assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/newark-valley-2020-30.pdfFraud Prevention and Detection Slideshow Presentation
Please print out the Fraud Prevention and Detection Slideshow Presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-and-detection-08-20-20.pdfJust Elected - What Do You Do Now?
Print out slideshow presentation to follow along with the webinar and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/just-elected-webinar-12-12-19.pdfProperty Tax Cap for Villages
Print out presentation to follow allow and take notes during the online webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-villages-040620.pdfUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (2021-S-32) 180-Day Response
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered drugs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s32-response.pdfLinkNYC Program Revenues and Monitoring
… Wi-Fi hotspots, and mobile telecom equipment installed on NYC streets. DoITT’s Division of Franchise Administration is … been installed in only 86 (46 percent) of the total 185 NYC ZIP codes; 99 ZIP codes are currently devoid of Links, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringOversight of New York State Forest Tax Programs
… a tax break, they must submit an annual commitment form recommitting their land for the next succeeding 10 …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsOpinion 95-22
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … indigent volunteer and exempt firemen and their families. It is evident that the purchase of exercise equipment for use …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 92-35
… taxes with respect to county-owned real property liable for taxes ( cf . RPTL, §406, with respect to the taxable … , subsequent to the expiration of the interest-free period for the collection of taxes (see §924[2]), but prior to the expiration of the warrant for the collection of those taxes (see §904[1]) in accordance …
https://www.osc.ny.gov/legal-opinions/opinion-92-35XII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… must also be corrected through the following process. In the event that funds have since lapsed, please see Chapter … Contract Expenditures . Process and Document Preparation: In the event that a Business Unit issues a payment against the wrong purchase order, and the funds in question are still active, the Business Unit must correct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderOpinion 89-10
… PUBLIC OFFICERS AND EMPLOYEES - Conferences and Training Schools (authority of public library to provide for cash … incurred in connection with conventions, conferences or schools attended pursuant to General Municipal Law, §77-b. … incurred in connection with conventions conferences or schools attended pursuant to General Municipal Law 77b …
https://www.osc.ny.gov/legal-opinions/opinion-89-10XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to agencies regarding refund checks (i.e. checks issued from the Comptroller’s Refund Account) that are returned … to cancel the original check and reissue if needed. STOP PAYMENT PROCESS Agencies must enter stop payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkUnified Court System Bulletin No. UCS-263
… Purpose To explain OSC’s automatic processing of the Retroactive Adjustment to the April 2017 Judicial Longevity Bonus (JLO) payment. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-263-unified-court-system-state-new-york-ucs-retroactive-adjustment