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Town of St. Armand – Selected Financial Operations (2017M-142)
… Purpose of Audit The purpose of our audit was to determine whether the Supervisor … managed the billing, collection and enforcement of water and sewer charges; and whether the Town had proper … procedures and the Supervisor provided adequate oversight of the disbursement of Town funds for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Village of West Hampton Dunes – Financial Operations (2013M-390)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Village’s financial … financial reports with OSC within 60 days following the close of each fiscal year, as required by law, and ensure …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Connetquot Public Library – Cash Disbursements (2017M-125)
Connetquot Public Library Cash Disbursements 2017M125
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Ticonderoga Central School District – Financial Condition (2013M-154)
… $10,000 remaining in reserves, and an unexpended surplus fund balance of $384,362. To meet short-term cash flow needs, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Smithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Village of East Hampton – Information Technology (2015M-187)
… adopted written computer-related policies to address user access, data backups, remote access or password security and management. Officials … procedures to address internal user access, data backups, remote access and password security and management. Establish …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Village of Rhinebeck – Water Fees (2013M-311)
… Key Findings The Village’s internal controls over billing, collecting and enforcing water fees need to be improved. The … Recommendations Segregate the Clerk’s water billing and collecting duties or implement compensating controls, such as …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Village of Watkins Glen – Justice Court Operations (2021M-146)
… ] Audit Objective Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, deposited, … Determine whether the Village of Watkins Glen Village Justices collected recorded deposited reported …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Town of Saugerties – Information Technology (2015M-117)
… Purpose of Audit The purpose of our audit was to determine whether the Town’s IT assets … 1, 2014 through February 28, 2015. Background The Town of Saugerties is located in Ulster County and has a … The purpose of our audit was to determine whether the Towns IT assets …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… Key Findings The Clerk-Treasurer uses one disbursement account for all funds except payroll and did not perform bank … and responsibilities or provide for increased oversight. Account for all parking tickets and implement policies and …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Kendall – Justice Court (2013M-130)
Town of Kendall Justice Court 2013M130
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Lewiston – Purchasing (2013M-45)
… audit was to evaluate internal controls over purchasing for the period June 1, 2011, to January 31, 2013. Background … located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 residents. The Village is … the general fund and $.9 million for the water and sewer funds combined. Key Findings We tested 36 claims totaling …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Examples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenses, and Changes in Fund Net Assets … Examples from GASB Statement 34 Statement of Revenues Expenses and changes in Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsTown of Friendship – Water Accountability (2013M-281)
… 12, 2013. Background The Town of Friendship is located in Allegany County. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281The Concerning Growth of Hate Crime in New York State
… attacks against Jewish, Black and Gay Male New Yorkers. Recent efforts recognize the severity of this issue, but more … law enforcement in implementing such measures. The most recent statewide data show less than half of reported hate … 23, 2024; Governor Kathy Hochul Press Release, “Following Recent Bomb Threats Against Houses of Worship, Governor …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateCUNY Bulletin No. CU-848
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the CUNY rate increases for City Laborer titles. Affected … The purpose of this bulletin is to provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-848-city-university-new-york-cuny-retroactive-rate-increasesOpinion 2006-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE DISTRICTS -- Contracts (exchange of unneeded ambulance as consideration under contract); (for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Open Educational Resources
… seven community colleges; and seven graduate, honors, and professional schools located throughout New York City’s five … were enrolled at CUNY’s 25 colleges, graduate, and professional schools. The annual tuition in 2023 for a New … are under copyright but have been released under an open license and are available to students at no or low cost. OER …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… for Proposals (RFPs), and the resulting contracts, may be structured on the basis of a fixed contract term (e.g. three years) plus one or more annual (or other periodic) renewals following the … for Proposals RFPs and the resulting contracts may be structured on the basis of a fixed contract term eg three …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsTown of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
Determine whether Town of Riverhead (Town) officials properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded and deposited and that disbursements were proper and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/riverhead-town-P7-23-25.pdf