Search
Selected Aspects of Supporting Small Businesses
… of Small Business Services properly administered the Employee Retention Grant program. We also examined whether … 25% were eligible to receive a grant covering 40% of their payroll for 2 months, up to a maximum of $27,000. Businesses … the development of a comprehensive online business portal with access to customized information and online …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesOversight of Construction Management Contracts (Follow-Up)
… with private firms to serve as the construction manager (term contracts). Parks currently has 10 active CM term contracts with private firms totaling $24.6 million for … with DASNY that could have been avoided if it had used a term contract. Furthermore, we found Parks officials do not …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followOversight of the Farm-to-School Program (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our … Program (Report 2020-S-9 ). About the Program New York's Farm-to-School Program (Program) was established … schools should be better positioned to purchase food from State farms. The Department of Agriculture and Markets …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followOversight of Building Construction Site Safety
… Objective To determine if the New York City Department of Buildings (DOB) adequately monitors … to be improved. Such oversight and enforcement seek to address safety issues that could potentially result in …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyTown of Hempstead – Procurement (2022M-63)
Determine if Town of Hempstead Town officials used competitive methods when procuring professional services and purchases subject to competitive bidding
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Town of Franklin – Financial Condition (2018M-8)
… with the Town Clerk or OSC. The Board did not audit the records or reports of the Supervisor. Key Recommendations … and Board members. The Board should annually audit the records and reports of the Supervisor. … Town of Franklin …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Oversight of Child Protective Services (Follow-Up)
… established by New York Social Services Law, is available 24 hours a day, 7 days a week, 365 days a year and received …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Unit and Department ID number or applicable agency code. If an emergency exists, OSC will accept oral requests, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesExclusion of Indebtedness for Sewage Facilities
… Program Legislative Session 2023-2024: Exclusion of Indebtedness for Sewage Facilities – Signed as Chapter 641 of Laws of 2023, A.5056/S.6940 (Conrad/Martinez) – Relates to …
https://www.osc.ny.gov/legislation/exclusion-indebtedness-sewage-facilitiesXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… information. The Office of the State Comptroller (OSC) in most cases does not require the submission of all … those of the unsuccessful vendors, must be included in the procurement record submitted to OSC. If an RFP is used …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsTown of Oxford – Procurement (2024M-88)
… did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had alternative procurement procedures in place. Specifically, competition was not sought for: 52 … the Town obtained the most favorable terms and conditions in the best interests of its taxpayers. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Town of Gorham – Budgeting (2023M-181)
… report – pdf] Audit Objective Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. … highway, sewer and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax … recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV funds. An excessive …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Village of Sloan – Clerk-Treasurer (2024M-109)
… $130,515 were not deposited within 10 days, as required by New York State Village Law Section 4-408. The cash balances reported …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited … log or cash receipts journal showing a description of each transaction. Of the 296 collections totaling $302,050 that we reviewed, …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… outlines the process and documentation requirements for purchase order submittals subject to OSC approval. Purchase … they exceed OSC approval thresholds (see Section XI.2.A - Thresholds for additional information). This section … the documents are sorted into their appropriate category. Submitting your documents in this order will assist in OSC’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewTown of Lapeer – Budgeting (2024M-127)
… – pdf] Audit Objective Determine whether the Town of Lapeer (Town) Town Board (Board) developed and adopted … adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 … adopted a written fund balance policy specifying the Town’s objectives and goals for using the accumulated funds. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Oversight of the Educational Opportunity Program
… is adequate. During the Fall 2023 semester, EOP operated on 28 State-operated SUNY campuses and served 5,969 EOP …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programOversight of Select High-Technology Projects (Follow-Up)
… chain projects. The objective of our initial audit, issued on August 21, 2020, was to determine if ESD adequately …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followHandbook for Reporters of Unclaimed Funds
… General Information for All Reporters Handbook How to Create a Report of Unclaimed Funds Listing of Newspapers ( PDF ) available for Notice Publications 01/25 Industry Specific Information … 09/24 Wages – Department of Labor 09/24 … The Handbook for Reporters of Unclaimed Funds provides general information …
https://www.osc.ny.gov/unclaimed-funds/reporters/handbook-reporters-unclaimed-fundsVillage of Leicester – Financial Management (2025M-7)
… [read complete report – pdf] Audit Objective Did the Village of Leicester … fund balance? Audit Period June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s … and planning for the Village’s financial future. The report includes five recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7