Search
Town of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is … contract pricing and did not have documentation to that effect. Our comparisons of items and prices against …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Auditors
… are run efficiently and effectively for the benefit of all New Yorkers. Auditors/Examiners use innovative, … analyze organizations and programs that touch every aspect of our lives, including public health, education, the … response to the questionnaire every six months. What You Need Resume College Transcripts NY.gov ID Minimum …
https://www.osc.ny.gov/jobs/auditorsAccounts Payable Advisory No. 71
… Form 1099-NEC and Updated Form 1099-MISC Reference : Guide to Financial Operation, Section XII.5.K – Processing Payments Subject to Federal Reporting Guidance : The Internal Revenue Service … revised Form 1099-MISC effective for the 2020 tax year to accommodate the creation of Form 1099-NEC. Payors now …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingSoftware Management (2015-MR-3)
… of the software they own, how it us used and how best to track user rights to ensure licensing compliance. The …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … $91,686. Key Findings We found that the travel expenses for the three Department employees selected for audit were documented and adhered to State travel rules …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… could achieve cost savings transportation operations and to evaluate the internal controls over cafeteria financial … District officials have not identified opportunities to reduce student transportation cost by performing … analyze the number of students regularly using the bus to increase the use of available capacity and reduce the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andCUNY Bulletin No. CU-782
… request of DC37, Local 375, OSC will identify employees with Dues (Code 258) and automatically increase the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the … comprises seven elected members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were … in revenues than budgeted. Most of this shortfall was from State aid and interest earnings. The effects of the revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49City of Amsterdam – Recreation Department (2023M-29)
… records for the beverage events . As a result, there is a substantial risk that not all collections were remitted …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… [read complete report – pdf] Audit Objective Determine whether East Hampton … The District’s use of two central network management tools for over 10 years has created security concerns due to lack … network user accounts and periodically review them for necessity. Provide periodic IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Wayne – Justice Court (2013M-52)
… August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately … provide effective oversight of Court operations, resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… our audit was to examine the Town’s internal controls over payroll processing for the period January 1, 2012 through … million. Key Findings The Town’s internal controls over payroll processing were not properly designed or operating … payrolls. Although the Supervisor stated that he signs a payroll certification page for each payroll; he does not …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… 30 and Village Law Section 4-408. In addition, there was no evidence the Board reviewed and approved the Treasurer’s … and timeliness or discussed the reports. Further, because no one reviews the Treasurer’s bank reconciliations, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Freeport Union Free School District – Financial Management (2024M-49)
… [read complete report – pdf] Audit Objective Determine whether the Freeport … to close projected budget gaps totaling $51.4 million for fiscal years 2019-20 through 2022-23. However, none of … million without demonstrating they were reasonably funded. For example: retirement contribution reserve has about $18.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Stay Informed – Special 20- and 25-Year Plans
Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Stay Informed
https://www.osc.ny.gov/retirement/publications/1517/stay-informedTown of Ripley – Town Clerk Collections (2024M-139)
… Determine whether the Town of Ripley (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … Our audit determined that the Clerk did not: Deposit 2023 tax collections totaling approximately $882,000 within 24 … New York State Town Law (Town Law) Section 35. Record 2023 tax collections totaling approximately $560,000 daily as …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Contact Us
… you are contacting. Phone Email Office of the New York State Comptroller contactus@osc.ny.gov Albany Office 110 State Street, Albany, NY 12236 … Program 1-855-569-2253 [email protected] NYS Common Retirement Fund 518-473-4556 Fax: 518-473-9560 …
https://www.osc.ny.gov/help/contact-usWhat to Report – Legacy Reporting
… to all members of bargaining unit) Police or correction dog care and maintenance payments Pre-shift briefing …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… Board of Education (Board) and District officials did not effectively manage the District’s financial condition. They … recommendations to help officials monitor and improve the effectively manage the District’s financial condition. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fState Agencies Bulletin No. 2061
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2061-security-supervisors-unit-april-2016-2017-2018-2019-2020-2021-and-2022