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Herkimer County Community College - Procurement (2019M-186)
… policy and procedures do not address the solicitation of competition for professional services and insurance. The …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186City of Middletown - Water System Cybersecurity (2019M-22)
… whether City officials adequately safeguarded electronic access to the City’s water system. Key Findings Officials did … whether City officials adequately safeguarded electronic access to the Citys water system …
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22Town of Shawangunk - Sewer District Charges (2018M-122)
… of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) users … Department of Corrections and Community Supervision DOCCS for sewer services …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Hamburg Central School District - Continuing Education (2019M-11)
… continuing education cash receipts are properly accounted for. Key Findings Incompatible duties were not properly … continuing education cash receipts are properly accounted for due to internal control weaknesses. Key Recommendations … Develop and adopt written policies and procedures for collecting, processing, recording and depositing cash …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Village of Bloomingburg - Financial Operations (2019M-246)
… The Treasurer did not provide regular financial reports to the Board or maintain adequate accounting records. The … Provide adequate oversight and require the Treasurer to provide regular financial reports, such as budget-to-actual reports and bank reconciliations with canceled …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Westerlo - Information Technology (2020M-33)
… Key Recommendations Adopt policies and procedures for safeguarding IT resources. Implement strong access … to address the Town’s specific needs and expectations for IT services. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Accounts Payable Advisory No. 10
… notify Business Units to check the “Separate Payment” box in the Payment Options section of a voucher when using the “A” handling code, consistent …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxAccounts Payable Advisory No. 25
… has not been designed to hold confidential information. For example, Business Units should not enter confidential … a voucher. Examples of confidential information include: Social Security numbers; Credit/debit card numbers; Driver license …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationAccounts Payable Advisory No. 30
… Subject: Claims, Awards, Judgments, and Settlement Agreements Policy: The … to inform Business Units of: the account codes for claims, awards, judgments and settlement agreements, and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… as a result of an accident. According to Vehicle and Traffic Law, the Department is responsible for tracking the …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleTier 3 — Accidental Disability – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 Tier 3 …
https://www.osc.ny.gov/retirement/publications/1841/tier-3-accidental-disabilityTier 3 — Ordinary Disability – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 Tier 3 …
https://www.osc.ny.gov/retirement/publications/1841/tier-3-ordinary-disabilityLeaves of Absence – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Undersheriffs Deputy Sheriffs Special Plan information for ERS Tier 36 members under Article 14B Sections 551 552 …
https://www.osc.ny.gov/retirement/publications/1841/leaves-absenceApplying for Previous or Military Service Credit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… ERS Tier 1 2 Article 14B Sections 551 552 553 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1840/applying-previous-or-military-service-creditCredit for Previous Public Employment or Military Service – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… 14B Sec 551 552 553 Credit for Previous Public Employment and Military …
https://www.osc.ny.gov/retirement/publications/1840/credit-previous-public-employment-or-military-serviceA Message From Comptroller Thomas P. DiNapoli – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sec 551 552 553 A Message from Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/retirement/publications/1841/message-comptroller-thomas-p-dinapoliRenewable Electricity in New York State
To carry out the goals and directives of the Climate Leadership and Community Protection Act, New York is pursuing an aggressive campaign to reduce its greenhouse gas emissions to levels identified by climate scientists as necessary to limit the most dangerous impacts of climate change.
https://www.osc.ny.gov/files/reports/pdf/renewable-electricity-in-nys.pdfTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
Did the Town of Palermo (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/palermo-town-2025-s9-25-22.pdfNew York City Agency Services Update
New York City has the largest municipal budget and public workforce in the nation, with a citywide budget of over $115 billion (FY 2025) and more than 300,000 employees (June 2024) tasked with providing a vast array of services to its more than eight million residents.
https://www.osc.ny.gov/files/reports/pdf/report-19-2025.pdf