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Village of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately … substantial costs. Village officials received an offer letter from New York State Empire State Development for a …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Review of Growe Technologies Inc.
… January 2009 through federal legislation, the Centers for Medicare & Medicaid Services set new standards for electronic … appropriate evidence that justify the need to rule out normal procurement processes. Direct Downstate to timely …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… a voucher that has been rejected by the Office of the State Comptroller (OSC), the Business Unit should … address all of the reasons the voucher was rejected. Process and Document Preparation: BULKLOAD BUSINESS UNITS … to OSC. Business Units should follow the bulkload process identified in Section 5 - Agency Payment Preparation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherLockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and … in the District’s response. … Determine whether Lockport City School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Town of Butternuts – Highway Facility Capital Project (2021M-94)
… (Town) Board transparently planned and monitored the highway garage and salt shed capital project (Project). Key … of the Project. As a result, total costs to complete the highway garage exceeded the maximum estimated costs by … Fully define the Project scope. For example, a planned highway department office suite was omitted from bid …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… New York State General Municipal Law. The IDA is governed by a seven-member Board of Directors that is appointed by the County and includes four members that are County …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardIntroduction – Travel and Conference Expense Management
… often travel as part of their official duties, whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionWhat Tier Are You In?
… When you join NYSLRS, you are assigned to a tier based on your date of membership. To … contribute toward your benefits, and Eligibility for loans If you are an ERS Member... You are in: If you joined: Tier 1 …
https://www.osc.ny.gov/retirement/members/what-tier-are-youBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… and negotiating the related financial terms to obtain building space for school operations for the period July 1, … and evaluated available options before deciding to lease a building. The process used to select a firm to acquire and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Village of Suffern – Budget Review (B21-6-2)
… sewer and capital projects funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… Former Riverside clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing … State Comptroller Thomas P. DiNapoli announced today. Johnson was sentenced to 60 days in jail, five years …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftTown of Berne – Board Oversight (2021M-77)
… report - pdf ] Audit Objective Determine whether the Town of Berne (Town) Board provided adequate oversight of … were accurate, timely, and properly reviewed. As a result, we found three significant unreconciled variances … comment on an issue that was raised in the Town’s response letter. … Determine whether the Town of Berne Town Board …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77DiNapoli: State Tax Revenues Down $767 Million in May
… State tax receipts in May were down $766.9 million or 19.7% from the previous year, according to the monthly state cash report … global pandemic, the state’s finances took another serious hit in the month of May,” DiNapoli said. “We are now clearly …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of … officials properly managed capital project (Project) change orders. Key Findings The Board and District officials … we question whether the change orders may have been split to avoid having to seek competitive bids for the additional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… Article 15-A of the Executive Law, signed into law on July 19, 1988, authorized the creation of an Office (now … and business opportunities for minorities and women on state contracts. The mission of the DMWBD is “to promote … 313 of the law requires contracting agencies to administer rules and regulations promulgated by DMWBD for implementing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateTown of Albion – Supervisor’s Records and Reports (2024M-111)
… the Board lacked reliable information to manage the Town’s financial operations. We determined that: The Supervisor … the Supervisor’s 2023 accounting records, as required by New York State Town Law (Town Law) Section 123. Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Skaneateles – Claims Auditing (2024M-68)
… goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit report includes … if implemented, will improve the Village’s claims auditing practices. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Sloan – Clerk-Treasurer (2024M-109)
… complete report – pdf] Audit Objective Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial transactions accurately and in a … Village Law Section 4-408. The cash balances reported on the monthly Treasurer’s reports, that were provided to the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Agency Financial Reporting Package
… system used by the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the … Log in to Online Services to get started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-package