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Marathon Joint Fire District – Investment Program (2023M-76)
… interest totaling approximately $2,000 from the District’s checking and savings accounts, which had an average daily … solicit interest rate quotes that may have resulted in higher interest earnings. As a result of our audit, the … and obtain investment information to ensure available funds are invested to maximize interest earnings. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Schuyler Heights Fire District – Claims Processing (2014M-124)
Schuyler Heights Fire District Claims Processing 2014M124
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… Audit Objective Determine whether the Hamlin Morton Walker Fire District (District) Board of Commissioners (Board) … audit fire district Hamlin Morton Walker procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27State Agencies Bulletin No. 954
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium. … To inform agencies of the new Additional Pay Earnings codes and to provide instructions to pay the Mentoring Premium …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindIX.12.O Refunds – IX. Federal Grants
… those meeting the $50,000 threshold. State Interest Liability For each refund, a state interest liability accrues from the date the state agency receives the … Infants and Children (ALN/CFDA #10.557) Unemployment Insurance Program (ALN/CFDA #17.225) Highway Planning and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… the District’s internal controls over financial activity for the period January 1, 2013 through September 30, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Opinion 89-65
… the provisions of Article 18, General Municipal Law, §803 nonetheless generally requires that the interest be … proceedings. Disclosure is not required under section 803 in the case of an interest in a contract which is not … subdivision two of section 802 (General Municipal Law, §803[2]). Based on the foregoing, a town attorney who is an …
https://www.osc.ny.gov/legal-opinions/opinion-89-65U-Crest Fire District #4 – Travel Expenditures (2017M-35)
… The purpose of our audit was to examine the District’s travel expenditures for the period January 1, 2015 through … million. Key Findings The Board has not adopted a written travel policy. The Board adopted a resolution establishing a per diem rate of $100 to cover meals and incidental travel expenditures, which exceeds the per diem rates set by …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35The Survivor’s Benefit Program for New York State Employees
… following requirements at the time of your death: You were on the State payroll for at least 90 days out of the 120 days … You have at least one year of State service and die while on the State payroll following your return from an authorized … waived if your death occurs as the result of an on-the-job accident and an accidental death benefit is paid on your …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesAdministration of Non-Competitive and Limited-Competition Contracts (2013-N-2)
To determine whether the Administration for Children’s Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13n2.pdfApplying for Previous or Military Service Credit – Career Plan for ERS Tier 2 Members
Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Applying for Previous or Military Service Credit
https://www.osc.ny.gov/retirement/publications/1508/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – New Career Plan for ERS Tier 1 Members
… New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1504/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – Career Plan for ERS Tier 1 Members
… Career Plan information for ERS Tier 1 members covered by Sections 75f and 75g Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1503/applying-previous-or-military-service-creditDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… are not consistently enforcing the state health code for eateries and other establishments nor explaining why … and for ensuring they adhere to the state sanitary code. DOH’s oversight is carried out at the local level … establishments to ensure compliance with the sanitary code and investigating complaints and reports of foodborne …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyLanguage Access Services (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit … To assess the extent of implementation of the five recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followDetails About the Audit Process
… | Access to Records and Staff | Shared Commitment | The Audit Process | Follow-Up Engagements | Report … efficiently, economically, ethically, and equitably. The audit process is an integral part of providing an … program stewardship and of providing accountability to the citizens of New York. We are providing this information …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processOpinion 92-55
… This opinion represents the views of the Office of the State Comptroller at the time … of a town outside of any water district. You state that the village supplies this private system with water pursuant … to Village Law, §11-1120. You ask whether the village may enter into a contract to provide, at the expense of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 97-25
… the agency approves the application. In the absence of any restrictions in section 806, it is our opinion that such a …
https://www.osc.ny.gov/legal-opinions/opinion-97-25XI-A.3 Purchase Orders – XI-A. Purchasing
… agencies should ensure POs include relevant payment discount terms. For more information on these topics, please … must ensure POs reference the appropriate payment and discount terms offered by the vendor applicable to the … provide an agency with a trade-in allowance (i.e., fixed discount), on the price of new goods, such as equipment, in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersChestertown Fire District – Claims Processing (2016M-387)
… the State, distinct and separate from the Town of Chester in Warren County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387