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XI-A.2 Purchase Requisitions – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES This section directs agencies on the use of the requisition to streamline and standardize … purchasing goods or services. For additional information on the New York State procurement process, please refer to … contracts, agencies must reference the contract ID on the requisition. If using the Procurement Card (PCard) as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesState Comptroller DiNapoli Releases Municipal Audits
… always record, deposit, remit and report all collections in a timely and accurate manner. Because of this, there was … and members did not enforce financial provisions outlined in the department’s constitution and bylaws or adopt adequate … of the treasurer, as required by law. These actions result in an increased risk of theft and waste of department …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0Homeless Services Housing Needs Assessment (Follow-Up)
… Objective To assess the extent of implementation, as of June 2025, of the seven recommendations included in our initial audit report ( 2021-S-23 ). About the Program Homeless shelters across the State provide … To assess the extent of implementation as of June 2025 of the seven …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/homeless-services-housing-needs-assessment-followTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Town of Lockport – Fuel Inventory (Niagara County) The superintendent did not … occur and go undetected. The superintendent also did not update the sale price of millings in accordance with the … town clerk/tax collector did not properly record, deposit, report and remit collections and misappropriated more than …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsIschua Fire District – Internal Controls Over Financial Operations (2013M-367)
… since 2009. The Treasurer also did not receive or review cancelled checks (or check images) and did not prepare … request that the District’s financial institution provide cancelled checks or check images. Prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Kendall Central School District – Capital Project (2017M-194)
… of our audit was to assess the District’s use of capital project resources for the period July 1, 2012 through June 9, … on a proposition for a District-wide capital improvement project because the Board and District officials did not develop or provide the public with a formal project plan detailing the scope and related costs. Because …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194The Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 60 and … with a reduced benefit. 1 Regardless of tier, if you work for an employer that offers a special retirement plan, you … your pension will equal: 1/140th (.71 percent) of your FAS for each year of credited service; plus 1/70th (1.42 percent) …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planTown of Sheridan – Disbursements (2023M-101)
… were adequately supported, properly approved and for Town purposes. Key Findings Claims and payroll-related … were not always adequately supported, properly approved or for Town purposes. The Town Board’s (Board’s) lack of … documentation indicating that they were received and for appropriate Town purposes, 234 totaling $313,112 were not …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… [read complete report – pdf] Audit Objective Determine whether the … because staff did not always follow BOCES’ capital asset inventory policy. BOCES officials did not verify whether … were recorded in the capital asset records. Perform an annual physical inventory, investigate the discrepancies and …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Fire Island Union Free School District – Claims Auditing (2023M-114)
… risk that improper or unsupported payments could have been made and may not have been detected and corrected. Because … totaling $10,980 were missing the audit checklist required by District procedure to verify that all supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, entered into a written …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTown of Olive – Claims Processing and Information Technology (2012M-223)
… The Town of Olive is located in Ulster County and has a population of 4,419. The Town is governed by a Town Board, which comprises four elected members and an … or alternate documentation. Internal controls over IT do not adequately protect electronic data. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Charter School of Educational Excellence – Information Technology (2023M-174)
… – pdf] Audit Objective Determine whether the Charter School of Educational Excellence (School) Board of Trustees (Board) and officials secured … personally identifiable information (PII), and that the School could suffer a serious interruption to operations … Determine whether the Charter School of Educational Excellence School Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Town of Alden – Town Clerk/Tax Collector (2024M-106)
… collections. As a result, collections were at greater risk for theft or loss. In addition, the Clerk accumulated … when they were received. As a result, the potential for missing funds and the misuse of funds increases significantly. Properly deposit all real property …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Comptroller DiNapoli's Legislative Program
… interest on unclaimed spousal and child support. Deposit Placement Program for the Banking Development District … of moneys, in whole or in part, through a deposit placement program. Community Bank Deposit Program – S.8406 …
https://www.osc.ny.gov/legislationState Comptroller DiNapoli Releases School District Audits
… wireless security, remote access, online banking, user account management and access rights or backup and disaster …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-386
… provide agencies with the procedures for reporting certain salary increases. Affected Employees CUNY employees in … TC, GA , CE, CA, CB and AJ Effective Date(s) The General Salary Increase is effective October 20, 2009 and will be … Chapter 287 of the Laws of 2008 which calls for General Salary Increases for eligible employees. Contract Provisions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-386-salary-increases-employees-represented-professional-staffOpinion 99-5
… and/or cooperative library systems" (Memorandum of the New York Library Association to the Governor, May 8, 1972). …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 91-55
… Law, §123.00[g]). The Comptroller is then required to make a determination as to the extent to which any such … improvement. It has been held that "[d]epreciation expense does not represent an actual expenditure of money ... but is … been held that "[d]epreciation is a mere book figure which does not either reduce the actual dollar income ... or …
https://www.osc.ny.gov/legal-opinions/opinion-91-55