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Newfane Central School District – Financial Management (2020M-88)
… statutory limit. $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued liability reserve. $800,000 in the debt service reserve. Key Recommendations Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Kings Park Central School District - Procurement of Professional Services (2020M-22)
… District officials adhered to the law and District policy when procuring professional services. Key Finding District … of goods and services policy (procurement policy) when procuring professional services. Consider updating the … interval for how frequently proposals should be solicited when procuring professional services. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesHermon-DeKalb Central School District - Claims Auditing (2019M-211)
Determine whether claims were adequately documented were for appropriate purposes and were properly audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Town of Carmel - Procurement (2019M-179)
… Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML). Key … Key Recommendations Revise the procurement policy to provide a clear method for procuring professional … Town officials procured goods and services according to the purchasing policy and General Municipal Law GML …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
Determine whether Company officials ensured that financial activities were properly recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesVillage of Sloan – Clerk-Treasurer (2024M-109)
… complete report – pdf] Audit Objective Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported … accurately and in a timely manner. Key Findings Although the Clerk-Treasurer generally recorded financial transactions … Determine whether the Village of Sloan Village ClerkTreasurer recorded and …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Red Hook Central School District – Inventories (2023M-133)
… report – pdf] Audit Objective Determine whether Red Hook Central School District (District) officials adequately … Determine whether Red Hook Central School District District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/red-hook-central-school-district-inventories-2023m-133Village of Earlville – Collections (2024M-128)
… of collections. Village officials generally agreed with our recommendations and have initiated or indicated they plan …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128VII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… time period. Each report is located within the Report sub menu of the respective module. To run the NYGL0442, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewDiNapoli Urges Focus on Addressing Rural Challenges
… shrinking labor force, as well as challenges with housing availability and access to health care, food and broadband. … for the uploads, making now common tasks difficult. With availability of broadband internet access lagging the rest of … New York: Challenges and Opportunities Related Reports Availability, Access, and Affordability: Understanding …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesEmployer Reporting
… Employer reporting guides instructions and resources for employers who report employee earnings service contributions and payments to NYSLRS …
https://www.osc.ny.gov/retirement/employers/employer-reportingOpinion 90-21
… of claims) TOWN LAW, §119; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory … to its home rule powers. Municipal Home Rule Law, §10(1)(ii)(a)(1) provides that a local government may adopt …
https://www.osc.ny.gov/legal-opinions/opinion-90-21XI-A.4 Procurement Card Use – XI-A. Purchasing
… with a Procurement Card (PCard) and requirements for online agencies when a purchase order (PO) is used in … of this Guide. Process and Transaction Preparation: When online agencies use a PO with the PCard in the SFS, the … on a requisition, which will be carried forward to the PO. Online agencies are required to reconcile credit card charges …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useState Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… authored by state Sen. Martin Golden and Assemblyman Andrew Hevesi that enhances the Comptroller's ability to … mechanism to stop the needless loss of money." Assemblyman Andrew D. Hevesi said: "I compliment Governor Cuomo for … authored by state Sen Martin Golden and Assemblyman Andrew Hevesi that enhances the Comptrollers ability to …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteIII.2 SFS Policies – III. Statewide Financial System (SFS)
… The Constitution of the State of New York Article 5 Section 1 states that “The … before payment and all official accounts; To audit the accrual and collection of all revenues and receipts; and To prescribe such methods of accounting as are necessary for the performance of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesII.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller … before payment and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe such methods of accounting as are necessary for the performance of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesChild Care Stabilization Grants
… spent and, consequently, no support was available. While federal guidelines allowed OCFS latitude in developing a …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsComplaint Processing
… Objective To determine if the New York City Civilian Complaint Review Board (CCRB) has an appropriate and … cases. Furthermore, CCRB did not always follow its own complaint processing policies and procedures. For example, CCRB truncated a sampled complaint while there was an outstanding request to the NYPD …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingMaternal Health
… 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 … with the goal of reducing maternal mortality and morbidity in New York State and whether DOH is …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthTown of Bethlehem – Information Technology (2025M-25)
… use the IT systems for Internet access, email, receiving online payments and to maintain various records, such as … for personal use, such as news and advertising, personal online banking and finances, entertainment and travel, … use the IT systems for Internet access email receiving online payments and to maintain various records such as …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25