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Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component … the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid claims on behalf of …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… to provide meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Management of Invasive Species
… are commonly spread via fishing and boating activities. Boat stewards are volunteers or paid members of the community … AIS preventive measures, including public education (e.g., boat steward education/inspection program; warning signage at public boat launches) and is responsible for implementing and …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesAccounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial … accordance with the contract or most closely associated to what is being purchased. Additionally, the Scheduled Delivery …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersHancock Fire Department - Financial Operations (2018M-236)
… The Treasurer did not keep adequate documentation for 55 disbursements totaling $38,500. Key Recommendations … his business and the Department. Periodically perform reviews to determine whether delinquent rental payments are … Board should require more support for collections, such as tickets or receipts. The finance committee should audit the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236DiNapoli Statement on Executive Budget Proposal
… Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing, reduce the … need to tip the scales of influence away from the few and put it back into the hands of ordinary citizens. In the … years Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing reduce the …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… January 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization … Key Findings The Board was not provided with monthly bank statements, bank reconciliations and canceled checks. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overAccounts Payable Advisory No. 47
… Subject : New dollar threshold requirements for the use of a purchase order (PO) and the procurement card (PCard). … that has a classification as a “procurement supplier” in the NYS vendor file. This policy, subject exceptions, is …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useUnified Court System Bulletin No. UCS-79
… Purpose To notify agencies of the change in attributes for Deduction Codes 353 and 399 , Mutual of Omaha. Affected Employees Employees in Bargaining Unit F8, … DR, represented by Court Officers Benevolent Association of Nassau County, Inc. with Deduction Codes 353 and/or 399 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaAccounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business … appropriate Master Contract ID in the Master Contract ID field on the voucher. For more information on referencing a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsAccounts Payable Advisory No. 38
… vendors that do business with the State offer rewards or points for certain purchases that can be redeemed for other … For more information regarding this Advisory Opinion, see: Guide to Financial Operations (GFO), Chapter XIV, Section 10 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programsNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
Niskayuna No 2 Fire District Length of Service Award Program 2015M73
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… performance measures. Actively monitor contract expiration dates so there is sufficient time to renegotiate the contracts in advance of the contracts’ expiration dates. … Oneida County Department of Social …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mGermantown Fire District – Board Oversight (2014M-166)
… examine internal controls over the District’s operations for the period January 1, 2013 through March 4, 2014. … expenditures were $273,071 and budgeted appropriations for 2014 are $272,446. Key Findings The Board did not properly award a contract for cleaning services for $4,800 when it renewed its contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Hortonville Fire Company – Financial Activity (2014M-210)
Hortonville Fire Company Financial Activity 2014M210
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210Maximus, Inc.
… Background DOH added $435 million in contract amendments for services outside the scope of the original contract. The …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incVillage of Rushville - Board Oversight and Information Technology (2018M-118)
… and the Board appointed another Clerk-Treasurer who served for the remainder of our audit period. … Village of Rushville …
https://www.osc.ny.gov/local-government/audits/village/2018/08/24/village-rushville-board-oversight-and-information-technology-2018m-118Webster Central School District - Financial Condition (2018M-109)
… fund balance exceeded the 4 percent statutory limit for 2012-13 and 2014-15 through 2016-17 ranging from 7.3 and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Erie County Water Authority – Information Technology (2018M-9)
… January 1, 2016 through October 6, 2017. Background The Erie County Water Authority is a public benefit corporation … is governed by three Board members, appointed by the Erie County Legislature. Key Findings The Authority has 696 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/04/erie-county-water-authority-information-technology-2018m-9Columbia-Greene Community College – Information Technology (2017M-213)
… adopt a breach notification policy. Five employees visited music streaming, social media and shopping websites which …
https://www.osc.ny.gov/local-government/audits/community-college/2017/12/22/columbia-greene-community-college-information-technology-2017m-213