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Apalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… the expenses were appropriate and increased the risk for inaccurate or improper transactions. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Town of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, … Of the 103 deposits totaling $28 million made to the CPF bank account during the audit period, we reviewed … disbursements were adequately supported and approved prior to payment. We reviewed all 12 debt service payments totaling …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… action plan that detailed which outlets were exempt from sampling and how they would be secured, and what … the testing results on the District’s website until 48 weeks past the required deadline. Recommendations Before …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mXII.6.A Paying Another State Agency – XII. Expenditures
… Units how to process vouchers to another Business Unit in the Statewide Financial System (SFS). Payments from one Business Unit to another require the use of the Special Use Vendor IDs called Interagency Vendor IDs. The … Units how to process vouchers to another Business Unit in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyCUNY Bulletin No. CU-356
… the New York State Department of Civil Service to start, cancel or change rates for individual employees. Agencies will not have PayServ access to start, cancel or change rates for these deduction codes. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthVillage of Catskill – Accounting Records and Reports (2024M-66)
… million at May 31, 2023 in the accounting records. Comply with New York State General Municipal Law Section 30 by filing all required Annual Financial Reports (AFRs) with the Office of the State Comptroller (OSC). Further, the … records as required. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66Town of Lodi – Town Hall Capital Project (2024M-130)
… an itemized Project budget or detailed timeline, for the renovation of a church into the new Town Hall and food …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… Discontinue the improper accounting practices put in place by the former Comptroller and accurately record …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… adequate capital planning, BOCES officials are limited in their ability to set long-term priorities. As a result, …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town officials did not … goods and services or properly account for and monitor diesel and gasoline fuel. Town officials: Purchased $299,298 … and services and properly accounted for and monitored diesel and gasoline fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100State Agencies Bulletin No. 647
… in the Security Services Bargaining Unit represented by NYSCOPBA. Because only certain employees in the Security … Agency Actions The locked Queries were reviewed by OSC and no modifications were needed. Agencies may need to … in the Security Services Bargaining Unit Represented by New York State Correction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleSalary Explanation – When Employees Retire
… Explanation page provides an online form which allows you to electronically submit additional information if an employee’s reported earnings need further … of the earnings to ensure allowable payments are included in the calculation of their pension benefit. If the employee …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/salary-explanationTown of Western - Supervisor’s Records and Reports (2022M-184)
… resolved. File the required annual update document (AUD) with New York State Office of the State Comptroller. As of … Board and file AUDs, as required. Town officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population of approximately 2,100 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37XII.4.E Electronic Invoicing – XII. Expenditures
… module via the following entry methods: Direct Entry (Voucher Source = Self Service Invoice) File Transfer from Vendor Billing Systems (Voucher Source = XML) Direct Entry The direct entry method is designed for vendors that submit a small number of invoices per month. Vendors will enter the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingVillage of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Charter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Lockport City School District - Procurement (2021M-198)
… seek competition for a facial/object recognition software license, prior to adopting a standardization resolution. We …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198