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New York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… The full text of their letter to investors has been posted by the Securities and Exchange Commission. About the New York …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholdersState Agencies Bulletin No. 2236
… Background: In accordance with Division of the Budget Policy and Reporting Manual Items B-300 and B-300A, issued … of Maintenance Deductions attachment can be used as a guideline for establishing the taxable status of maintenance … provided maintenance. Questions: The Division of Budget Policy and Reporting Manual, Item B-300 and Item B-300A …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2236-change-maintenance-rates-employee-housing-and-mealsState Agencies Bulletin No. 850
To inform agencies of OSCs automatic processing and to provide instructions to agencies for processing transactions not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/850-2008-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 764
… 16, 2007 for Administration agencies and November 23, 2007 for Institution agencies). The report contains the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/764-2007-uniform-allowance-and-uniform-clothing-allowance-security-employeesEastport Fire District – Procurement (2025M-50)
… fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that … $847,191. This included 11 professional service and insurance vendors paid $214,672 and 20 vendors paid $96,955 … services are procured in the most economical way, in the best interests of the taxpayers. In addition, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50City of Amsterdam – Budget Review (B25-5-5)
… allocation methods. The City’s proposed budget includes a tax levy of $6,378,809, which is within the legal limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5City of Lockport – Budget Review (B24-1-8)
… an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as … an independent evaluation of the Citys proposed budget for 2025 …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8City of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Granville Central School District – Medicaid Reimbursements (2021M-90)
… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 465 eligible … eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. District officials agreed with our recommendations and indicated they have initiated or planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were not always properly approved or adequately … charges were for School purposes. We reviewed 170 credit card charges totaling $128,070 and found supporting …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… effectively monitored Town vehicles and fuel usage for loss, waste or misuse. Key Findings Town officials did … did not know if Town vehicles and fuel were only used for Town business. Officials did not: Maintain adequate and … vehicles including the justification or rationale for assigning them. Review fuel usage to monitor and identify …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… than $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… comprehensive ECA policy or provide appropriate oversight of ECA funds. As a result, 72 of 90 transactions tested totaling $321,554 are not properly … ECA clubs. Ensure that each club maintained a separate set of records from those of the central treasurers. Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityTown of Sheridan – Disbursements (2023M-101)
… and the Town Clerk (Clerk) was paid an additional $12,775 to perform some of the Town Supervisor’s (Supervisor’s) … position or duty. Ten individuals were paid $372,636 to exclusively conduct non-Town work related to an intermunicipal agreement, and the former Supervisor was …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Inlet Common School District – Claims Processing (2023M-180)
… – pdf] Audit Objective Determine whether Inlet Common School District (District) claims were adequately supported, … Determine whether Inlet Common School District District claims were adequately supported for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180State Police Bulletin No. SP-130
… Percentage and Payment Amount. Questions Questions about payment processing may be directed to the Payroll Audit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-130-2010-state-police-expertise-payMadrid-Waddington Central School District - Claims Audit Process (2019M-1)
… purposes and were properly audited and approved prior to payment. Key Findings We reviewed 100 claims totaling … two claims totaling $17,848 were improperly paid prior to audit. The claims auditor did not audit and approve any of … reimbursements and scholarship payments are presented to the claims auditor for audit and approval prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… clerk (account clerk) paid a vendor, who is a relative, a double payment of $86,154. The former account clerk did not …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … was also the Athletic Director, his audit of the claims for the athletic department was not independent. We reviewed … Determine whether claims were adequately documented were for appropriate purposes and were properly audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mUtica City School District - Payroll (2018M-175)
… report - pdf] Audit Objective Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported. Key Findings We reviewed payroll payments … Determine whether the Board and District officials ensure that compensation payments for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175