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Elwood Union Free School District - Claims Auditing (2019M-31)

… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Noteworthy Achievements Due to … $414,749 of the 1,104 claims paid during our audit and found that the control procedures were followed for the … were adequately documented were for appropriate purposes and were properly audited and approved …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/elwood-union-free-school-district-claims-auditing-2019m-31

Wainscott Common School District - Claims Auditing (2018M-240)

… Education (Board) adequately audited claims before payment and ensured that each was approved, for appropriate purposes and adequately supported. Key Finding We found no evidence … supported, that the correct quantities were received and prices charged and that the goods/services purchased were …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240

Bay Shore Union Free School District - Procurement (2018M-212)

… prior approval, resulting in confirming purchase orders (POs). Key Recommendations District officials should: Follow … by the purchasing policy. Issue and have approval for POs prior to ordering goods and services. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212

Ethics

… of Interest of Municipal Officers and Employees [pdf] Model Code of Ethics - Local Governments [docx] Model Code of Ethics - Fire Districts [docx] Model Code of Ethics - Frequently Asked Questions [pdf] …

https://www.osc.ny.gov/local-government/resources/ethics

Common Attributes of Successful Emerging Managers

… Common attributes to forming a successful Emerging Manager Strategy: Years of team’s operating experience Years of team’s prior institutional asset manager experience Tenure of the leadership team investing …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/common-attributes-successful-emerging-managers

Accounts Payable Advisory No. 43

… changes: Chapter Name Description of Change X.3.A Online Vendor Add Portal Updated to include new requirements for … address and email; Also updated to reorder X.3 X.3.A Vendor Request Mass Add Updated to include new requirements … and email; Also updated to reorder X.3 X.3.B Add a Foreign Vendor to the Statewide Vendor File Updated to include new …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-more

Selected Aspects of Discretionary Spending

… are appropriate and dollar thresholds, as appropriate, for such items. In addition, the policies should prescribe … followed, or there was no documentation of the necessity for the purchases or their relationship to the Authority’s … mission. Among the questionable expenses were payments for meetings, memberships in professional organizations, and …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2

Accounts Payable Advisory No. 62

… and vendor collaboration. Agencies must properly configure POs, including selecting the unit of measure that is in …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-orders

Lackawanna City School District - Tuition (2019M-59)

… totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate … and resolve identified billing errors. Request updated proof of residency periodically to verify the District is properly …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59

State Agencies Bulletin No. 182

… Purpose To explain the new increment system and codes Affected Employees Eligible employees represented by CSEA, PEF and DC-37 Effective Date Immediately Contract Provisions The agreements between the State and CSEA, PEF & DC-37 include an increment program that …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37

Additional Service Credit for Sick Leave (Section 41[j]) – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs Undersheriffs Deputy Sheriffs Special Plan ERS Tier 36 Article 14B Sec 551 552 553 Additional Service for Sick Leave Section 41j

https://www.osc.ny.gov/retirement/publications/1841/additional-service-credit-sick-leave-section-41j

Reporting Tax Abatements as Required by GASB Statement No. 77

The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.

https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdf

2025 Year in Review

A look back at some of the initiatives and major accomplishments of the Office of the New York State Comptroller in 2025.

https://www.osc.ny.gov/files/reports/pdf/2025-year-in-review.pdf

St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)

Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets.

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/st-lawrence-lewis-board-of-cooperative-educational-services1-2023-99.pdf

St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)

Determine whether the St. Lawrence-Lewis Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets.

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/st-lawrence-lewis-board-of-cooperative-educational-services-2023-99.pdf

Village of Wappingers Falls – Board Oversight (2023M-70)

Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate oversight over financial operations and capital projects.

https://www.osc.ny.gov/files/local-government/audits/2023/pdf/wappingers-falls-village-2023-70.pdf