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XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… or more. OSC performs outreach for refund checks issued out of the Comptroller’s Refund Account and for payroll … for agencies to follow the steps below based on which bank account the original check was paid from. Comptroller’s … the calendar year of issuance. OSC will complete this transfer for the Comptroller’s Refund Account and payroll …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentState Agencies Bulletin No. 1166
… the amount supplied by running Locked Query 48 can be refunded. If not the agency needs to determine the amount of … the amount supplied by running Locked Query 48 can be refunded. If the employee was termed retroactively and a … Locked Query 48 to determine if all of the DRP money was refunded, if not, the difference needs to be refunded. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedTown of Wells – Records and Reports (2024M-59)
… – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and … and reports to manage the Town’s financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for 2023 were not …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Understanding the Audit Process
… issued by various standard-setting bodies. The Audit Process at a Glance Opening Conference: Audit team and … spent wisely and well. Those engagements follow a similar process, although they may not result in formal audit … action by the auditee. Any differences from this process for engagements that are not audits will be clearly …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processSelected Aspects of Discretionary Spending
… documentation. Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingCity of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
… complete report - pdf ] Audit Objective Determine whether City of Cortland (City) officials ensured claims for credit account purchases … supported and for appropriate purposes. Key Findings City officials did not ensure all credit account purchases … Determine whether City of Cortland City officials ensured claims for credit …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141Opinion 89-62
… it is our opinion that section 6-138, when read in context with other provisions of the Election Law, was not …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… and maintains a rapid transit railroad serving Newark, Harrison, Hoboken, and Jersey City in metropolitan northern …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceNew Rochelle City School District – Information Technology (2021M-142)
… accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… Objective Determine if claims were adequately documented, for appropriate purposes and properly audited and approved … sufficient supporting documentation before approving them for payment. Conduct a thorough and deliberate audit of each … claim before authorizing payment to ensure it is accurate, for valid purposes and in compliance with required statutes …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andTown of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… report – pdf] Audit Objective Assess whether Town of Colonie (Town) officials could take additional steps to … Assess whether Town of Colonie Town officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41Opinion 92-5
… -- Gifts and Loans (granting of license or concession for fair and adequate consideration) REAL PROPERTY -- License … of a proper municipal or school district purpose for fair and adequate consideration. 23 Opns St Comp, 1972, p 35, … under which the municipality or school district receives fair and adequate consideration (see, e.g., Antonopoulou v …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 95-9
… in the opinion. FIRE COMMISSIONERS -- Service Award Program (service credit for attending meetings of the fire … of commissioners) VOLUNTEER FIREFIGHTERS -- Service Award Program (service credit for attending meetings of the fire … of firefighting service under a length of service award program for attending fire district governing board meetings. …
https://www.osc.ny.gov/legal-opinions/opinion-95-9Churchville-Chili Central School District – Procurement (2025M-18)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Child Protective Services (2013-MS-5)
… letter reports to the following counties: Dutchess [pdf] , Livingston [pdf] , Niagara [pdf] , Oneida [pdf] , Rockland …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5Henderson Fire District – Financial Activities (2025M-67)
… funded by real property taxes. Audit Summary The Board did not adequately monitor financial activities or ensure the … detection. We determined the following: The Treasurer did not prepare accurate and timely bank reconciliations for the … 2024. The Treasurer identified transactions that were not recorded, including 11 journal entries totaling $4,986 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Poland Central School District - Claims Audit Process (2018M-214)
… before payment. Key Findings With the exception of debit card purchases, which bypass the claims audit process, we … and approved before payment. District officials made 36 debit card purchases totaling about $8,000 during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/poland-central-school-district-claims-audit-process-2018m-214Contract Advisory No. 24
… Subject: Early Pay Discounts for Procurement Contract Purchases … to Financial Operations (GFO), Chapter XI, Section 11.H - Early Pay Discounts for Procurement Contract Purchases , the … of Contracts (BOC), encourages State agencies to request Early Pay Discounts from contract vendors when feasible. …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesHauppauge Union Free School District – Overtime (2016M-70)
… Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $105 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/hauppauge-union-free-school-district-overtime-2016m-70