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Town of Chesterfield – Town Clerk (2024M-110)
… report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110State Agencies Bulletin No. 306
… Data "Difference" Qeries Duplicate Overtime Payments Position Management Agency Actions Payroll officers should … Services page of the OSC website. Open the OSC page at osc.state.ny.us . Then click the Comptroller's News for … and passwords should be directed to your agency's security coordinator. Other questions may be directed to the Query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseState Agencies Bulletin No. 1200
… process taxable fringe benefit CLEFR transactions for 2012 and explain how it will affect employee’s taxable income and withholdings Legal Reference Pursuant to Internal Revenue … fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 1106
… fringe benefits such as the Certification, Licensure and Exam Fee Reimbursement are considered taxable income. … in the PEF, M/C or CSEA Certification, Licensure and Exam Fee Reimbursement Program Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011SUNY Bulletin No. SU-385
… Incentive Program as outlined in SUNY Bulletin No. SU-370 are entitled to an increased rate from the currently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-385-december-2025-increase-preceptor-incentive-program-paymentState Agencies Bulletin No. 422.2
… is to notify agencies of the procedures to be used when requesting a direct deposit reversal. Affected … delivered to agencies and distributed to employees. When an employee is enrolled in direct deposit, funds are … is to notify agencies of the procedures to be used when requesting a direct deposit reversal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4222-revised-direct-deposit-delete-and-reversalsCost-Saving Ideas: How to Reduce Energy Costs
… OGS website to learn more about OGS contracts and find out how to be included in future bids. You may also find cost … CostSaving Ideas How to Reduce Energy Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-how-reduce-energy-costsCity of Amsterdam - Budget Review (B21-5-5)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation … succeeding fiscal year. Key Findings Based on the results of our review, we found that certain significant revenue and … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5XI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Absent compelling justification, the New York State Office of the State Comptroller (OSC) will not approve a contract … While there is no legal prohibition against the use of such a clause, providing a vendor with the unilateral … over other bidders who based their bids on the full term of the agreement as set forth in the solicitation issued by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsExamination of Procurement Card Payments
… of our examination was to determine whether the Office for People with Developmental Disabilities Long Island … of our examination was to determine whether the Office for People with Developmental Disabilities Long Island …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsTown of Pleasant Valley – Financial Management (2024M-158)
… to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in … funds will be used. As a result, there was no rationale for accumulating significant fund balances. Did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Procurement Practices
To determine whether the State University of New York University at Buffalos procurement and contracting practices provide sufficient assurance that funds
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesOpinion 97-21
… v Seroda , 131 AD2d 289, 521 NYS2d 233; see also 1990 Opns St Comp No. 90-31, p 73). Section 263 of the Education Law … by section 30 of the General Municipal Law (see 1986 Opns St Comp No. 86-54, p 86). Also, it has been our opinion that … on both public and private source moneys (1988 Opns St Comp No. 88-76, p 145). …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Town of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27Elmira City School District – Capital Projects (2025M-21)
… report – pdf] Audit Objective Did Elmira City School District (District) officials properly procure contracts related to the 2020 Capital and Energy Performance Improvements Project (Project)? Audit Period March 19, 2020 – January 31, … Although District officials complied with competitive bidding …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21City of Ithaca – Records and Reports (2025M-114)
… Period January 1, 2023 – November 14, 2024. We extended the audit period back to January 1, 2020, to review … the Audit Area The Common Council (Council) is responsible for managing and controlling the City’s financial operations … Chamberlain’s (Chamberlain) office staff did not complete bank reconciliations in a timely manner for all City bank …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Shareholders Cheer Lowe's New Green Energy Initiatives
… The New York State Common Retirement Fund (the Fund) and Boston Common Asset Management had communicated with the … program," said Steven Heim, Managing Director of Boston Common Asset Management. "We encourage Lowe's to be an …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesTown of Lewis – Transparency of Fiscal Activities (S9-25-31)
… the Town of Lewis (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 844, Town officials budgeted a total of $1.1 million for the general fund and highway fund appropriations in … Board members did not maintain supporting documentation for the audit work performed or identify cash receipts and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-lewis-transparency-fiscal-activities-s9-25-31Comptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… responsibility to the pension fund.” The Comptroller’s office and the Fund have a long relationship with Pursuit … portion of the existing available loan program funds to address the immediate crisis. Additionally, the Fund is … for businesses during this unprecedented challenge,” said Patrick J. MacKrell, President and CEO of Pursuit. “This …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval Affairs (DMNA) has … State assets are appropriately managed and safeguarded. The audit covered the period April 1, 2016 through September 16, 2019. About … To determine whether the Division of Military and Naval Affairs DMNA has adequate …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operations