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Bornhava – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bornhava on its Consolidated Fiscal … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualOversight of Building Construction Site Safety (2021-N-3)
To determine if the New York City Department of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and rules for construction site safety.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n3.pdfState Police Bulletin No. SP-131
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … which implemented the agreement between New York State and the New York State Police Investigators Association (NYSPIA) and provides for an annual Holiday Compensation (Bonus) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-131-2010-state-police-holiday-bonus-paymentADAPT Community Network - Compliance With the Reimbursable Cost Manual (2017-S-86) 90-Day Response
To determine whether the costs reported by ADAPT Community Network (ADAPT), formerly known as United Cerebral Palsy of New York City, Inc., on its...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s86-response.pdfXI.4 Overview – XI. Procurement and Contract Management
… Although grant contracts are not specifically defined in legislation, they are typically referred to as “program” … are often characterized as service agreements that support the mission of an agency by ensuring that critical services are provided. … Although grant contracts are not specifically defined in legislation they are typically referred to as program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… [read complete report – pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly … Period January 1, 2017 – November 30, 2021. The release of this report was suspended while outside law enforcement … the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer charges and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-922023 Sales Tax Q1
Office of the New York State Comptroller, Sales Tax First Quarter 2023
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-sales-tax-first-quarter.pdfLGAC - Committee Structure
Committee Structure and Members of the New York Local Government Assistance Corporation
https://www.osc.ny.gov/files/debt/pdf/lgac-committees.pdfProperty Tax Cap Levy Growth
New York Office of the State Comptroller, Property Tax Cap Levy Growth
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation-and-allowable-levy-growth-factors.pdfWalton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether … the Board provided adequate oversight of the District’s financial operations for the period January 1, 2016 through … The District does not have a documented fund balance policy or capital plan. The Treasurer has not filed …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Overview – Membership and Enrollment
… Membership in the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewState Agencies Bulletin No. 806
… code for April 2009. Employees who are on paid Sick Leave at the time of payment: Employees on paid Sick Leave will not … Performance Advance based on available information at the close of Pay Period 25. This will give agencies time … and NTE Position and job do not match FIS missing FIS at or below current FIS below hiring rate These messages are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/806-april-2008-performance-advances-graded-and-ns-equated-grade-employeesTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… claims before payment. The Board did not contract for an independent audit of its 2017 records as required by …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207XII.8 Overview – XII. Expenditures
Business Units create vouchers in the Accounts Payable module in the Statewide Financial System SFS to a pay vendors that provided goods or services to New York State or b refund New York State vendors or citizens
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewLease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfResources for Local Officials
… and Bulletins Accounting and Reporting Manuals Adult-Use Cannabis Aid and Incentives for Municipalities (AIM) and …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsProcessing of Paper Tax Returns
… price that is no more than 15 percent above the prevailing market rate, the State agency must purchase that commodity or … correctly assess the risks and potential impacts of a new vendor taking over the processing of paper returns, which … Determine the appropriate reimbursement due the vendor, as well as any cost reimbursement due the Department, …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsComptroller DiNapoli Releases State Audits
… in the initial report. State Education Department: The Arc of Orange County, Compliance with the Reimbursable Cost Manual (2015-S-45) Arc of Orange County provides preschool special education … who are between the ages of three and five years. Arc is reimbursed for preschool special education services …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0State Agencies Bulletin No. 918
… of the availability of Control-D report NPAY779 (Merit Step Eligibility Listing) that lists potentially eligible employees for the Merit Step payment and to provide instructions for submitting … processing this payment. Affected Employees Merit step eligible employees in Bargaining Unit 05 with a Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/918-september-2009-merit-step-listings-and-payments-certain-graded-and-nsEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
The purpose of our audit was to evaluate the Districts controls over financial operations for the period January 1 2011 to February 28 2013
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financial