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Financial Condition Audits
… Cities Counties School Districts Towns Villages … Find Financial Condition Audits for Cities School Districts Towns and Villages …
https://www.osc.ny.gov/local-government/fiscal-monitoring/condition-auditsCortland County - Claims Audit and Check Printing (2018M-247)
… whether County officials ensured disbursements were for proper County purposes. Key Findings The Legislature has … should: Audit all claims or delegate its responsibility for auditing claims by establishing the office of county … whether County officials ensured disbursements were for proper County purposes …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Divorce – Coordinated Plan For ERS Tier 5 Members
… … Coordinated Plan information for ERS Tier 5 members under Article 15 Divorce …
https://www.osc.ny.gov/retirement/publications/1523/divorceEastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… Determine whether the District sought competition for its professional service providers. Key Findings District … million during the audit period. Have written agreements for four professional service providers who were paid … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalOdessa-Montour Central School District – Fuel Inventory (2019M-164)
… not maintained and reconciliations are not performed. 17 of 78 keys (22 percent) that allowed access to the fuel meter … reconciliations are performed. Maintain an inventory of fuel keys and disable unaccounted for keys. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Moravia Central School District - Fuel Inventory (2019M-183)
… District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area … and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not perform … periodic reconciliations to ensure fuel use is appropriate for District purposes. Perform stick-measured readings to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Town of Hamburg - Fuel Operations (2019M-75)
… Determine whether Town officials properly accounted for and monitored fuel purchases. Key Findings Fuel purchases … monitored or tracked. No inventory records are maintained for fuel in reserve tanks. Key Recommendations Track fuel … with equipment fobs. Maintain perpetual inventory records for reserve tanks and perform periodic reconciliations. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-fuel-operations-2019m-75State Agencies Bulletin No. 1223
… for 2013. The temporary reduction in Social Security payroll tax rate (4.2%) for employees expires December 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013Vendor Responsibility Forms
… Construction For-Profit Questionnaire (CCA-2) Not-for-Profit Questionnaire Non-Construction For-Profit … or (PDF) VendRep System Forms Agency Notice of Intent to Participate in the VendRep System (PDF) - Identifies … intended to be used when your government entity does not have a Government Authorizer available to establish the …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsIntegrity
… Bureau of Competition Debarment Connecticut Massachusetts New Jersey Pennsylvania Accusations of Fraud Better Business …
https://www.osc.ny.gov/state-vendors/vendrep/integrityAssessable 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 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28) 180-Day Response
To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program, the Section 8 Performance-Based Contract Administration Program, and the COVID Rent Relief Program to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s28-response1.pdfUnified Court System Bulletin No. UCS-151
… Purpose To explain OSC’s automatic Uniform Allowance and Uniform … Uniform Allowance and Uniform Blazer Allowance payments to eligible employees are authorized under Chapter 276 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-151-june-2009-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-175
… the Laws of 2008 that implementing agreements between the State of New York and various negotiating units in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-175-december-2011-unified-court-system-ucs-uniform-allowance-andUnified Court System Bulletin No. UCS-161
… and S9 who are ineligible to receive the payment. OCA Main Office must contact OSC when the corrections are completed. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-161-june-2010-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-170
… between July 1st and December 31st of the previous year, provided the employee remains in an eligible title on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-170-june-2011-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-182
… between July 1st and December 31st of the previous year, provided the employee remains in an eligible title on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-182-june-2012-ucs-uniform-allowance-and-uniform-blazer-allowanceCattaraugus County – Court and Trust Funds (2014M-85)
… of the State Comptroller. Key Recommendations There were no recommendations in this report. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Yates County – Court and Trust Funds (2025-C&T-1)
… [read complete report - pdf] Purpose of Review Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Vertus Charter School – Information Technology Asset Management (2025M-9)
… technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – January 16, … portion of a school’s IT asset inventory, both in value and number. While officials were unable to provide the … most IT assets because the dollar amount of most IT assets do not individually meet the Policy’s inventory …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9