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The Child Study Center of New York – Compliance With the Reimbursable Cost Manual (2017-S-13) 90-Day Response
To determine whether the costs reported by The Child Study Center of New York on its Consolidated Fiscal Report were properly calculated, adequately …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s13-response.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … the board did not develop and adopt a written fund balance policy specifying the town’s objectives and goals for using the accumulated funds. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsIndustrial Development Agencies in New York State: Background, Issues and Recommendations
Industrial Development Agencies in New York State: Background, Issues and Recommendations
https://www.osc.ny.gov/files/local-government/publications/pdf/idabackground.pdfPrescription Opioid Abuse and Heroin Addiction in New York State - 2016
Heroin and prescription opioid abuse is a significant and growing public health concern in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/heroin-and-opioids-2016.pdfAccounts Payable Advisory No. 35
… Subject: Updates to the payment terms available in the Statewide Financial System (SFS) Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F.4 - … based on timeliness of payment. Agencies are not allowed to use this term for other types of payments and must receive …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsState Agencies Bulletin No. 1854
… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2020 PEF Performance … implemented the 2016-2019 Agreement between the State of New York and PEF, provides for payment of performance advances on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1854-october-2020-public-employees-federation-pef-performance-advancesWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… our audit. District officials did not competitively bid a public works contract totaling more than $115,000. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… & Tunnels (B&T), MTA Bus Company (MTA Bus), and New York City Transit-Department of Buses (Transit … period from April 2009 through July 2023. Background MTA’s bus operating units (Transit Bus and MTA Bus; hereafter …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsXII.4.B.1 Supporting Information – XII. Expenditures
… documentation including, but not limited to, a vendor invoice or a vendor claim and a receiving report. As part of … The vendor will most likely provide the agency with an invoice or a completed claim for payment form for the goods … should obtain a requisition and/or purchase order, an invoice or claim for payment, and confirmation that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationInfant and Child Learning Center - The Research Foundation for the State University of New York - Compliance With the Reimbursable Cost Manual (2017-S-22)
To determine whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of New York (ICLC) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s22.pdfTown of Ossian – Tax Collector (2016M-364)
… Purpose of Audit The purpose of our audit was to verify the accuracy of the Town’s tax collection for the period January 1, 2015 through … Key Finding The Tax Collector accurately recorded tax payments and, with minor exceptions that we discussed with …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-ossian-tax-collector-2016m-364Village of Head of the Harbor – Justice Court Operations (2020M-110)
Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/head-of-the-harbor-justice-court-2020-110.pdfState Agencies Bulletin No. 762
… Officer 001344 Encon Investigator 3 001394 Effective Date(s) The bargaining unit change will be processed in Pay Period … of Agreement (MOA) between Council 82 and the State of New York, certain titles will be moved from the Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/762-change-bargaining-unit-61-bargaining-unit-31-certain-security-titlesEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Purpose of Audit The purpose of our audit was to review the School’s fingerprinting practices for the period July 1, 2014 … receiving fingerprint clearances and allowed independent contractors to have contact with students without first …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorXI-A.3 Purchase Orders – XI-A. Purchasing
… information related to the issuance and maintenance of purchase orders. Overview A purchase order (PO) is an ordering document authorizing a … the business process outlined in Chapter XI, Section 3 – Purchase Orders Subject to OSC Review of this Guide. Policies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersState Comptroller DiNapoli Releases Municipal Audits
… secured and protected against unauthorized use, access and loss. The board did not adopt adequate written IT policies or …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… Thomas P. DiNapoli today awarded three series of New York State General Obligation Bonds totaling $329,225,000 … there was significant investor interest in the state’s bonds. The combination of strong market interest and a …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Budget Development (2022M-209)
audit, BOCES, Ontario Seneca Yates Cayuga Wayne
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/ontario-seneca-yates-cayuga-wayne-board-of-cooperative-educational-services-2022-209.pdfMottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… and reported financial activities. Key Findings The Board’s budgets were incomplete because the real property tax levy and a schedule of other estimated revenues were not included. The Board did not adopt a fund balance policy or establish targeted funding levels for its …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26State Agencies Bulletin No. 1537
… contained in the 2015-2016 Agreement between the State of New York and the Public Employees Federation (PEF), employees … years. A memo dated October 7, 2016 from the Governor’s Office of Employee Relations (GOER) authorized the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1537-2015-2016-public-employees-federation-pef-pilot-firearms-training-and