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Florida Union Free School District – Information Technology (2017M-146)
… for services provided by OUBOCES and MHRIC, which could lead to confusion over roles and responsibilities of each …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Sodus Central School District – Financial Management (2016M-392)
… The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Purpose of Audit The purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative Educational Services’ (BOCES) software … Monroe 2Orleans Board of Cooperative Educational Services Software Management …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mTown of Worcester – Claims Audit (2022M-145)
… should not have been approved for payment. For example, 131 claims totaling $597,410 were approved without evidence …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Marathon Joint Fire District – Investment Program (2023M-76)
… solicit interest rates and obtain investment information to ensure available funds are invested to maximize interest earnings. District officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) officials … Determine whether Washington County Local Development Corporation Corporation officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… School districts and Boards of Cooperative Educational Services (BOCES) are required by … requires certain information to be filed with the Office of the Attorney General, the Office of the State Comptroller … the NYSED Business Portal. Each school district BOCES has a Delegated Administrator for the State Education Department …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053West Babylon Union Free School District – Claims Audit (2024M-62)
… claims. As a result, there is an increased risk that goods and services may not have been received, and incorrect or inappropriate claims could be paid. We reviewed 86 claims totaling $10 million and determined that: 73 claims totaling $9.8 million had one …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62XI.2.B Contract Numbering – XI. Procurement and Contract Management
… and other construction-related professional services. F = Repayment to State An agreement outlining a specific payment schedule for the repayment of funds by entities that either have been advanced … This number is displayed in the Contract ID field. Guide to Financial Operations REV. 05/26/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingOpinion 90-52
… -- Powers and Duties (publication of minutes of town board meeting); (publication of State Comptroller's report of … clerk is required to record in the minutes of a town board meeting the name of each member of the board who is present, … duty to record the names of other persons attending the meeting. A decision to publish the minutes of a town board …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in which district may contract for provision of) FIRE PROTECTION DISTRICTS -- Ambulance Service (by fire … under which the emergency rescue and first aid squad of a village fire department may provide general ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Payroll Improvement Project Bulletin No. PIP-007
… steps needed to enact these changes, including processing Form AC3346 (Direct Deposit Conversion Election), using … , an updated AC2772 Direct Deposit form , and a new locked query for direct deposit review will … bulletin, Direct Deposit Updated Business Process and Form. Effective Dates Changes to direct deposit will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsVendRep System Guide for Office of the State Comptroller Bureau of Contracts Users
… a specific vendor has certified a questionnaire Review contract data VendRep System Online Help contains the … vendor responsibility forms and associated vendor-specific contract data. Also can search contracts approved by the State Comptroller’s Office. …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-usersSmall Businesses and the Economic Recovery: Work in Progress
… struggle, entrepreneurs are identifying and pursuing new opportunities. FIGURE 7 – Year-Over-Year Change in Monthly …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressPension Payment Options
… for retirement , it’s important to understand the pension payment options available to you, so you can make an informed … Or you can choose to receive a reduced monthly pension payment to provide for a possible payment to a beneficiary upon your death. If you are divorced …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsVI.2.C Budget Journal Transactions – VI. Budgets
… Agencies to establish/maintain budgetary control records for the Project child or Agency KK ledgers. Please note that effective … using the KK_SEG ledger. For additional instruction on this topic, visit the job aids published to SFS Coach. SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… under certain conditions. DHCR works with owners as they near the end of their 20-year affordability requirements to … Field and Office Visit Report (Report) to the development. This audit is based on a sample of four developments located … planned to address the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followDiNapoli: MTA Outlook Shows Growing Need for New Funding as Budget Gaps Widen
… plans to cover budget gaps that start at $2.5 billion in 2025 and grow in the outyears, according to a report on MTA’s … imbalance is clearer. Gaps are forecast at $2.5 billion in 2025 and 2026 as spending outpaces inflation projections, but … justify planned fare and toll increases of 4% in 2023 and 2025. Ridership The MTA’s July Plan anticipates subway …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-mta-outlook-shows-growing-need-new-funding-budget-gaps-widenSouth Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169