Search
Wappingers Central School District – Professional Services (2022M-88)
… officials sought competition for the procurement of professional services in accordance with the procurement … with District policy. Ensure that a periodic review of professional service providers’ contracts is conducted to … District officials sought competition for the procurement of professional services in accordance with the procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/wappingers-central-school-district-professional-services-2022m-88Town of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate … confidentially to Town officials. Understanding the Audit Area Town officials must manage network user …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Town of Horseheads – Information Technology (2025M-109)
… IT security awareness training to staff? Audit Period January 1, 2024 – January 21, 2025 We extended our audit period through March 26, 2025, … IT security awareness training to staff. Although the Town Board (Board) paid $14,790 to an IT vendor for IT-related …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109DiNapoli: Former Ulster County BOCES Criminal Justice Teacher Arrested for Defrauding the NYS Pension System Out of Over $157,000
… the arrest of former Ulster County BOCES instructor of Criminal Justice, Anthony Sciacca, a retired Westchester … became an instructor at Ulster County BOCES teaching criminal justice and earning a salary of over $70,000. As a … the arrest of former Ulster County BOCES instructor of Criminal Justice Anthony Sciacca a retired Westchester County …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-ulster-county-boces-criminal-justice-teacher-arrested-defrauding-nys-pension-systemOpinion 2002-7
… other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the … of and expenditure from reserve funds) -- Reserve Fund (authority to establish); (necessity for referendum) … to referendum in the absence of express constitutional or statutory authority (see, e.g., McCabe v Voorhis , 243 NY …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was … referendum requirements. You ask whether a referendum is required for a town to expend $40,000 from a capital … circumstances. An expenditure from such a reserve fund is subject to permissive referendum requirements if the …
https://www.osc.ny.gov/legal-opinions/opinion-88-58I.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… be directed to the OSC Bureau of Financial Reporting and Oil Spill Remediation unless other contact information has … at: Assistant Director Bureau of Financial Reporting and Oil Spill Remediation Office of the State Comptroller 110 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… or school conducted for the betterment of any local government or school district. A conference also includes any … or officers, if believed to be of benefit to any local government or school district. The governing board must, by … not an appropriate use of public funds. Each local government and school district should provide guidance in its …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… The purpose of this Section is to set forth requirements for establishing … from Deferred Payment Arrangements (DPAs). The Division of the Budget has established policies and procedures for all state agencies regarding the establishment of DPAs. See the New York State Division of the Budget (DOB) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsSUNY Bulletin No. SU-356
… of a business process change in the starting, stopping, and changing of SUNY’s Voluntary 403(b) Savings Plan … an effort to streamline the process of starting, stopping, and changing SUNY 403(b) deductions, OSC has created a new … Coordinator (MVC) to submit all starts, stops, and contribution changes via electronic file submission. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planCopiague Fire District – Procurement (2020M-114)
… service providers and ensured that no conflict of interest existed in the procurement process. Key Findings … services or professional services or ensure no conflicts of interest existed. No competition was sought for … service providers and ensured that no conflict of interest existed in the procurement process …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Town of Chemung – Conflict of Interest (2022M-176)
… auto service corporations which provided automotive work to the Town, totaling $5,931, during our audit period. In … auto service corporations, the Board members were deemed to have an interest in each of the contracts. As no statutory … year, each Board member’s interest was prohibited pursuant to General Municipal Law. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176County of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Village of Millbrook - Financial Operations and Procurement (2018M-135)
… Village officials procured goods and services in accordance with the procurement policy and applicable … subject to the competitive bidding thresholds are made in accordance with General Municipal Law. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Salem Central School District - Purchasing (2019M-105)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during our audit period totaling … and implement procedures to seek competition for purchases of goods and services that were not required to be …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105Youth Facility Chargeback Rates to Localities (Follow-Up)
… in prior years. Key Findings Officials made considerable progress in ensuring all costs are accurately included in the … network drive. Additionally, OCFS has made considerable progress in perusing outstanding receivables and has been …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followDiNapoli: New York City's Immigrant Population Playing Increased Role in Economy
… activity in New York City in 2013, nearly one-third of the city’s total economic output and nearly twice the … was not a U.S. citizen at birth, account for 37 percent of the city’s population, the largest share in 100 years. … and the neighborhoods with the highest concentration of immigrants are experiencing economic growth that far …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-new-york-citys-immigrant-population-playing-increased-role-economyWhat's New
… New York Format? Move to NAUPA this year! New Regulation for Date of Death Coverage for Virtual Currency APL1319 Update to Gift Card Requirements … converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newMaternal Health (2022-S-25)
To determine whether the Department of Health (DOH) has implemented recommendations with the goal of reducing maternal mortality and morbidity in New York State; and whether DOH is effectively monitoring related actions and outcomes to ensure rates of maternal mortality and morbidity are improving.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s25.pdf