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Report on the State Fiscal Year 2015-16 Enacted Budget, April 2015
In the sixth year of national economic recovery, New York State’s short-term financial condition continues to improve. After closing deep projected budget gaps
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2015-16.pdfMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up) (2018-F-26) 90-Day Response
To determine the extent of implementation of the four recommendations made in our initial audit report, Medicaid Payments for Pharmacy Claims – Joia Pharmacy...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f26-response.pdfContract Submission System Guide for Public Authority Users
… the Office of the State Comptroller (OSC), as required by Public Authorities Law (PAL) 2879‐(a) and NYCRR Part 206. OSC … has submitted to OSC Manage contacts Submit feedback CSS Online Help contains the instructional guidance and … documents in the CSS. Users can not create or edit records. Back to top Navigational Guide Navigation Bar The …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersState Police Bulletin No. SP-126
… Purpose To explain OSC’s automatic processing and to provide instructions for agency processing for the portion of the 2010 Salary … Affected Employees Investigators, Senior Investigators and Investigative Specialists represented by the New York … To explain OSCs automatic processing and to provide instructions for agency processing for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-126-retroactive-april-1-2010-salary-increase-state-police-employeesOpinion 95-5
… discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay … a county which has implemented the enhanced emergency telephone system (E911) surcharge authorized by County Law, … and administration by counties of enhanced emergency telephone service ("E911"). Generally, Article 6 provides …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Disposal of Electronic Devices
… did not include asset numbers and, therefore, provided only limited assurance that these were the same devices still …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesJustice Court Fund: Invoice Billing Program
… participate in our Invoice Billing Program (IBP). Summary of the Invoice Billing Process Each justice submits … in the municipality, we will send an invoice and billing statement to the CFO for the amount due the State (includes … statement. JCF will send a copy of the distribution summary to each justice. Upon receipt of the invoice and …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programManagement of Energy Consumption
… officials have been effectively managing their agency's energy consumption. The audit covers the period April 1, 2006 … directs State agencies and public authorities to be more energy efficient and environmentally proactive. It requires … them to reduce, by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionChenango County – Court and Trust Funds (2025-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May … a court order, certain assets may be provided to the court and then delivered to a county treasurer (treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Town of New Albion – Justice Court Operations (2014M-161)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, … The purpose of our audit was to review the processes and procedures for the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Town of Greece – Information Technology (2017M-145)
… enforcement, such as monitoring computer use and reviewing installed software. Town officials also did not adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Town of Cheektowaga – Credit Card Purchases (2017M-18)
… of Audit The purpose of our audit was to review credit card use and purchases for the period January 1, 2015 through … approximately $92.3 million. Key Findings The credit card policy does not identify specific individuals who are … attached the required purchasing log to their credit card statements when submitting their receipts to the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Village of Elmira Heights – Claims Auditing (2024M-44)
… to the claims to help ensure competition is sought in accordance with the Village’s procurement policy. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Accounts Payable Advisory No. 23
… a reminder, when online Business Units process any voucher for payments that are not subject to 1099 reporting, accounts … Office at [email protected] to request a correction. For complete information on processing online and bulkload …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/23-properly-coding-vouchers-withholdingAlbany County – Sexual Harassment Prevention Training (S9-23-05)
… who completed the training or ensure everyone who should have completed the training did so. Of the 315 total … corrective action. Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and trace 32 of … to the Village’s asset list because the asset, purchase invoice and/or asset list did not contain specific …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Town of Middleburgh – Claims Audit Process (2023M-56)
… [read complete report – pdf] Audit Objective To determine whether the Town of Middleburgh (Town) Town … audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been … agreed with our recommendations and indicated they will take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Tioga Fire District – Board Oversight (2022M-170)
… activities and helped ensure reporting requirements were in place. The Board did not: Develop and adopt a written …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Quaker Street Fire District – Board Oversight (2021M-96)
… were filed timely. Key Findings The Board did not ensure all disbursements complied with the procurement policy and claims were for a proper District purpose or adequately supported. … filed timely. The Board: Did not obtain quotes or bids for two purchases totaling $27,058, as required by their …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96