Search

Trumansburg Central School District – Procurement (2022M-13)

… Comply with the Board’s requirement to develop written procurement procedures as required by the District’s … the purchasing policy and develop comprehensive written procurement procedures. Comply with the requirements for all …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/trumansburg-central-school-district-procurement-2022m-13

Wayne Central School District – Property Disposal (2021M-161)

… manner. Key Findings The Board and District officials have not established adequate written policies and procedures … disposal methods. As a result, District officials do not have assurance that they received the best value for … advisory group which also made a recommendation designed to help the District maximize the value of disposed property, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161

South Butler Fire District – Board Oversight of Financial Operations (2020M-155)

… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … raised in the District’s response. … Determine whether the South Butler Fire District District Board of Fire …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155

Opinion 90-21

… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (procedure in town) LOCAL LAWS -- Transfer of Function (town clerk's … authorizing and directing him to pay to the claimant the amount allowed upon his claim. Except as otherwise provided …

https://www.osc.ny.gov/legal-opinions/opinion-90-21

XI-A.4 Procurement Card Use – XI-A. Purchasing

… with a PCard. This policy is effective April 1, 2018. All Agencies Agencies are required to use PCards to purchase … goods and services less than $500.00 when a vendor accepts the PCard for payment. This facilitates a cost effective … life-to-date amounts on the contract. In addition, for all single purchases of $10,000 or more, agencies must use a PO …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-use

Department of Environmental Conservation: Oversight of New York State Forest Tax Programs (2020-S-51) 180-Day Response

To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the Sta

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51-response.pdf

Renewable Electricity in New York State

To carry out the goals and directives of the Climate Leadership and Community Protection Act, New York is pursuing an aggressive campaign to reduce its greenhouse gas emissions to levels identified by climate scientists as necessary to limit the most dangerous impacts of climate change.

https://www.osc.ny.gov/files/reports/pdf/renewable-electricity-in-nys.pdf

New York City Agency Services Update

New York City has the largest municipal budget and public workforce in the nation, with a citywide budget of over $115 billion (FY 2025) and more than 300,000 employees (June 2024) tasked with providing a vast array of services to its more than eight million residents.

https://www.osc.ny.gov/files/reports/pdf/report-19-2025.pdf

State Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste

… New York State Comptroller Thomas P. DiNapoli today thanked Gov. Cuomo and the State Legislature for enacting legislation … New York State Comptroller Thomas P DiNapoli today thanked Gov Cuomo and the State Legislature for enacting legislation …

https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-waste

DiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs

… treatment programs have been poorly served by the failure of the state’s Office of Addiction Services and Supports … abuse over the past 18 months has created an overwhelming need for addiction treatment and recovery services. The … possible to all New Yorkers in need of their help.” In a letter to the federal Department of Health and Human Services …

https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programs

III.2 SFS Policies – III. Statewide Financial System (SFS)

… The Constitution of the State of New York Article 5 Section 1 states that “The State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policies

Complaint Processing

… if the New York City Civilian Complaint Review Board (CCRB) has an appropriate and sufficiently documented basis … and other agencies and for truncated complaints, 1 and if CCRB is conducting investigations in compliance with New York …

https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processing

II.2 New York State Accounting Policies – II. New York State Financial Accounting

… fiscal provisions for accounting for appropriations, state funds, and financial reporting. Sections 8, 8-A and 8-B … disposition of state revenues or govern how or when state funds are spent. References to these statutes are included in …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policies

Maternal Health

… of maternal mortality and morbidity are improving. The audit covered the period from January 2018 through December …

https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-health

Town of Bethlehem – Information Technology (2025M-25)

… Desk Technician. In addition, the Police Department has a Senior Network and Systems Technician, who is responsible for … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as … Board to make the CAP available for public review in the Clerk’s office. 1 PPSI is any information to which …

https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25

Child Care Stabilization Grants

… Objective To determine whether the Office of Children and Family Services has established and maintained adequate internal controls to enable it to … the provider stated their employees declined all these benefits but could provide no further explanation on how the …

https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grants

Accounts Payable Advisory No. 30

… Agreements Policy: The purpose of this advisory is to inform Business Units of: the account codes for claims, … and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients of claims, awards, …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreements

Accounts Payable Advisory No. 25

… invoice number, invoice description, and comments fields of a voucher. Examples of confidential information include: Social Security numbers; … for individuals; Non-business telephone numbers; Dates of birth; Medical information; and Other information …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-information