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XI.12.B Contract Assignments – XI. Procurement and Contract Management
… (“Transferee”) other than the original contracting party having such rights, obligations, and liabilities … their signatures acknowledged. If the original contracting party has ceased to exist as a business entity, the … or organization other than the original contracting party having such rights obligations and liabilities …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsControls and Management of the Unemployment Insurance System
… the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), also enacted in March 2020, created temporary programs that allowed for enhanced UI benefits for those … Key Recommendations Continue the development of the replacement UI system and ensure its timely implementation. …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemState Agencies Bulletin No. 1949
… Highland Residential Center Taberg Residential Center for Girls Harriet Tubman Residential Center Brentwood Residential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.1
… Highland Residential Center Taberg Residential Center for Girls Harriet Tubman Residential Center Brentwood Residential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1952.1
… (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the Ratification Date of 07/27/2021; and Has a … (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… – December 31, 2024. We extended the audit period back to the 2020 calendar year to review Board meeting minutes and … the participating local governments, and supporting the horse racing and breeding industries. The Board and … and promotional tickets and the use of mileage logs for take-home vehicles. This report includes 16 recommendations …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementState Comptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school audits were issued. Amani Public Charter … did not procure goods and services in accordance with the established policy and procedures, there is no assurance that the purchases were made in the most prudent and economical …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. South Hornell … vendor’s compliance with the consulting agreement. Arkport Hose Company No. 1, Inc. – Treasurer (Steuben County) The …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of the Practice of Funeral Directing
… of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and regulation and if the New … effectively overseeing selected aspects of the practice of funeral directing. The audit covered the period from April … of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingComptroller DiNapoli Releases Municipal Audits
… operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and … were recorded and deposits were made timely and intact. …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 5
… Subject: Making Payments to the United States Postal Service (USPS) and related postal … services, such as Pitney Bowes Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageVillage of Hancock – Insurance Withholdings (2022M-108)
… complete report – pdf] Audit Objective Determine whether the Village of Hancock (Village) officials ensured insurance premium … insurance contributions were not calculated correctly and the Clerk-Treasurer (Clerk) did not enforce the collection of … Determine whether the Village of Hancock Village officials ensured insurance …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… or enforce adequate bylaws. Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. Establish adequate controls to ensure that all … and Financial Secretary performed bank reconciliations for Company accounts. Key Recommendations Amend the bylaws …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Islip Fire District – Disbursements (2020M-9)
… Key Findings The Board: Made an inappropriate payment for medical expenditures totaling $21,000. Approved payment for 118 purchases totaling $38,563 made on District credit … have sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Otselic Valley Central School District – Procurement (2022M-58)
… goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold reviewed totaling $109,671 … and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 during …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Tuckahoe Union Free School District – Overtime (2023M-53)
… the amount owed by a district, annually to the State, for its share of the cost of future employee retirement … officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time records. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53St. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Schuylerville Central School District – Fund Balance (2016M-113)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, … and use of reserve funds and ensure amounts reserved are reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Wilson Central School District – Reserves and Fuel Accountability (2016M-44)
… Purpose of Audit The purpose of our audit was to examine the District’s reserves and accountability over fuel used for … at least annually to determine if the amounts reserved are necessary and reasonable, transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/wilson-central-school-district-reserves-and-fuel-accountability-2016m-44Peru Central School District – Extra-Classroom Activity Funds (2017M-69)
… Purpose of Audit The purpose of our audit was to determine whether … cash collections and disbursements were properly accounted for for the period July 1, 2015 through January 31, 2017. … officials were unable to provide adequate support for what appear to be legitimate disbursements amounting to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/peru-central-school-district-extra-classroom-activity-funds-2017m-69