Search
Town of Guilderland – Information Technology (2025M-61)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Town of Cohocton – Procurement (2025M-13)
… goods and services are not obtained at a favorable cost, free from favoritism or for appropriate purchases. For …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Spencer – Disbursements (2025M-35)
… process for 12 purchases totaling $4,500 by using a credit account established with a local vendor who sold metal … to the vendor for which the Town received credit on the account for future metal purchases from the vendor.The account had a remaining credit balance of $8,700 with the …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Town of Bethlehem – Information Technology (2025M-25)
… MIS Director and two employees: the Information Service Specialist and Help Desk Technician. In addition, the Police Department has a Senior Network and … and loss. Officials also have minimal assurance that in the event of a disruption or disaster (e.g., a ransomware …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25State Agencies Bulletin No. 2314
The purpose of this bulletin is to provide agencies instructions for processing the 2025 Special Assignment to Duty Pay SAD
https://www.osc.ny.gov/state-agencies/state-agencies/2314-2025-special-assignment-duty-pay-calendar-year-2024DiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… supporting infrastructure, including electric power, solar, and water systems though investments in aging …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programTown of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic budgets? Audit Period December 31, 2020 – December 31, 2023. We extended our audit period to … fund TOV. The Town’s 2024 budgeted appropriations were as follows: General fund TW: $504,700 Highway fund TW: …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3How to Conduct a Vendor Responsibility Review
… or only the vendor selected for the contract. Be sure to take into account the time needed to conduct such a review. In the solicitation document, you … Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… of the five recommendations included in our initial audit report, Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Report 2023-S-27 ). About the Program The New York Power … of the five recommendations included in our initial audit report Selected Management and Operations Practices …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followState Agencies Bulletin No. 815
… full-time or part-time in an annual salaried position who are designated: Management Confidential (M/C) BU06 … and employees covered by Section 169 of the Executive Law are ineligible for Cash Merit Awards. Effective Date(s) … Year 2008-09. Cash Merit Awards to part-time employees are prorated based on the percentage of time worked at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesOpinion 97-15
… opinion. COUNTIES -- Improvement Districts (no authority to establish lighting district) IMPROVEMENT DISTRICTS -- Lighting Districts (no authority to establish in county) LOCAL LAWS -- Pre-emption (formation … MUNICIPAL HOME RULE LAW, §10: A county is not authorized to establish a special district for the operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 98-11
… of Real Property Tax Law, §925, is considered timely. You ask whether a real property tax payment postmarked on the … this issue is governed by general State statutes and not by any special or local law. Real Property Tax Law, §925 … under the exclusive care and custody of the United States Post Office, the payment, upon delivery, is deemed to …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Village of Weedsport – Financial Management (2025M-76)
… manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, … long-term financial planning. The Board is responsible for managing the Village’s fund balance, which includes … the Village’s 15 reserve funds, which provide a mechanism for legally saving money for future needs, and unrestricted …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… the membership approved using all $68,907 of foreign fire insurance (FFI) tax proceeds. In addition, officials used the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71State Agencies Bulletin No. 1111
… served during any portion of State fiscal year 2010-11 or 2011-12 are eligible provided they are active or on a … submitted, in addition to all payments made from 4/1/11 to 3/31/12. Agency Actions Agencies must submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1111-cash-merit-awards-managementconfidential-employeesDiNapoli Releases July Cash Report
… July 31, which was $18.5 million less than planned. Debt service totaled $668.8 million and was $89.7 million lower … increased 6.1 percent or just over $100 million and was in line with the latest projections. The July cash report can be … as funds from the federal government. The report is now accessible in Excel and Adobe formats. Since becoming …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportSelected Aspects of Travel Expenses
… (MTA Bus), MTA Bridges and Tunnels (B&T), Long Island Rail Road, Metro-North Railroad, and MTA Capital Construction – … Transit) must file travel request forms and travel expense reports with the BSC. During our review period, Transit, MTA … Metropolitan Transportation Authority - Long Island Rail Road: Selected Travel Expenses (2013-S-77) …
https://www.osc.ny.gov/state-agencies/audits/2015/05/18/selected-aspects-travel-expensesSchenectady County – Investment Program (2025M-5)
… funds (monthly average of $112 million) in a money market account at a banking institution. The account … procedures to provide specific actions to take – including how much of the available funds to invest – officials missed an … and liquid County officials did not develop and manage a comprehensive investment program Officials also did not …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Town of Lee – Financial Management (2025M-63)
… as well as written multiyear financial and capital plans. By developing these policies and plans, the Board would …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Sex Offender Registration (2014-MS-2)
… report - pdf] We also released 15 letter reports to county sheriff’s offices in Broome [pdf] , Cayuga [pdf] , Oneida … department in Suffolk [pdf] County. Purpose of Audit The purpose of our audit was to determine if local law … updates. DCJS notifies local law enforcement agencies when offenders fail to comply with address verification, and …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2