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Village of Head of the Harbor – Justice Court Operations (2020M-110)
… complete report - pdf ] Audit Objective Determine whether the Village of Head of the Harbor (Village) Justices provided … Determine whether the Village of Head of the Harbor Village Justices provided …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Montauk Fire District – Board Oversight (2024M-117)
… of Commissioners (Board) monitored financial activities and ensured appropriate records and reports were maintained and/or audited to comply with statutory requirements. Key … of Commissioners Board monitored financial activities and ensured appropriate records and reports were maintained …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117DiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… housing for thousands of New Yorkers,” said State Sen. Jose Serrano . “These findings underscore the importance of …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskFrequently Asked Questions – Reporting Elected and Appointed Officials
… Links to frequently asked questions FAQs regarding elected and appointed officials …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/frequently-asked-questionsState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… Governor Cuomo and the Legislature deserve credit for adopting a timely … process was not more transparent. My office will analyze and report on the enacted budget in detail, including its impact on the state's debt and out-year finances. … Governor Cuomo and the Legislature deserve credit for adopting a timely …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetTips to Help You Keep Your Money
… Learn how to keep your financial accounts and records in order …
https://www.osc.ny.gov/unclaimed-funds/claimants/tips-help-you-keep-your-moneyState Vendors
… Find information about vendor responsibility invoices purchase orders and direct …
https://www.osc.ny.gov/state-vendorsXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… For published Lapsing deadlines and notices, please visit the Agency Calendar . Lapse Date Review Agencies must … For published Lapsing deadlines and notices please visit the Agency Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesBenefits
… of the State Comptroller offers competitive salaries and benefits, and opportunities for advancement, continuing education and professional development. We provide a professional … State offers generous salaries advancement opportunities and comprehensive benefits …
https://www.osc.ny.gov/jobs/benefitsJune 2002: Advance Refunding Bonds
… that assumes that districts borrow money for the maximum period of probable usefulness allowed by Local … advance" of the actual redemption and placed in an escrow account pending the call date or maturity date of the old … to stretch-out the payments) or to achieve a present-value savings (A time-value analysis of the stream of debt service …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsProtest Procedures
… – A.7405/S.6942 (McDonald/Cooney) – Provides for bid protest procedures for state agencies and public … Provides for bid protest procedures for state agencies and public …
https://www.osc.ny.gov/legislation/protest-proceduresAccounts Payable Advisory No. 20
… to dispose of the originals by the New York State Archives. Business Units must also comply with the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsHewlett Bay Fire District
… District’s procedures for procuring professional services and internal controls over information technology for the … in Nassau County, covers approximately 4.5 square miles and serves approximately 15,000 residents. The District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtVillage of Canastota - Board Oversight (2018M-256)
… [read complete report - pdf] Audit Objective Determine whether the Board and … audit claims before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. … (OSC) or the Board in a timely manner. Department of public works (DPW) employees received payroll payments …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Hancock Fire Department - Financial Operations (2018M-236)
… Board should require more support for collections, such as tickets or receipts. The finance committee should audit the … records. This could include reviewing deposits or scanning check images and invoices. Department officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Little Falls City School District - Financial Condition Management (2019M-67)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed financial … use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have … the surplus fund balance to within the statutory limit and use the surplus funds to finance one-time expenditures or …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67East Quogue Union Free School District - Claims Auditing (2019M-78)
… million before payment during the audit period. Did not sign the warrants on which 70 claims totaling $988,677 were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Moravia Central School District - Fuel Inventory (2019M-183)
… whether District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel … Supervisor did not perform fuel reconciliations, and our reconciliations resulted in unaccounted-for fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… to manage fuel inventories. Complete fuel inventory, delivery and usage records are not maintained and … manage fuel inventories. Ensure accurate fuel inventory, delivery and usage records are maintained and periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Remsen Central School District - Claims Audit Process (2019M-86)
… Audit and approve 116 claims we reviewed totaling $1.9 million (19 percent) until after the claims were paid, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86