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Transforming the Procurement Function
… Operations reported cost savings of $152 million for calendar year 2022. However, we concluded that none of the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… Objective To determine the extent of implementation of the two … Wild and managed pollinators are critically important to the health of New York State’s environment and … has declined drastically during the last three decades due to, among other issues, invasive pests and diseases …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followTown of Sherburne – Budgeting (2025M-3)
… analyze the 2025 adopted budget. Understanding the Program A realistic budget begins with sound estimates and well-supported budgetary assumptions. Budgets should be based on historical data or known trends, in which … not have written multiyear capital or financial plans or a written fund balance or reserve policy in place to guide …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Physical Accessibility to Programs and Services (2025MS-1)
… Park , Town of Grand Island , City of Long Beach , City of New Rochelle , City of Norwich , Town of Penfield , City of Rome , Town of Tonawanda , Town of Trenton , Town of Woodbury Executive Summary More than one in four adults in …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1XI.2.A Thresholds – XI. Procurement and Contract Management
… This Section provides a summary of the Office of the State Comptroller’s (OSC) approval thresholds (State Finance … OSC approval thresholds for contracts entered into by State agencies and the Office of General Services (OGS): … agrees to give consideration other than the payment of money, is over $25,000 for all agencies (see Section 7 - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. For the purpose of this report, this program is referred to as the SED … preschool cost-based program. The New York City Department of Education refers students to Small Wonder based on …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… 1, 2022 – October 31, 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid … the findings and recommendations in this report must be prepared and provided to our office within 90 days, …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program The Gavras Center is a not-for-profit special education provider located in Auburn that …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualSchenectady County – Investment Program (2025M-5)
… (County) officials develop and manage a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A comprehensive investment program should serve four basic objectives – legality, safety, liquidity and yield. A comprehensive investment program is used to establish basic procedures, …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Language Access Services (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Language Access Services (Report … and operates 31 public-facing offices (State DMVs). In the remaining counties, there are 100 public-facing office … are permitted to use an interpreter of their choice in these limited circumstances, they must complete a written …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the New York Institute for Special Education (Institute) on its … compensation costs. Institute officials could not provide time records to substantiate that 41 teacher assistants and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 64
… was stolen and cashed by a party other than the payee. In such instances, the vendor must complete an affidavit. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksCayuga County - Procurement and Claims Audit (2018M-274)
… payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit 26 claims totaling $76,804 … amount to be expended for the same or similar type of goods or services when determining whether competitive …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Ira Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-266)
Ira Volunteer Fire Department Inc Controls Over Financial Activities 2014M266
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/ira-volunteer-fire-department-inc-controls-over-financial-activities-2014mUnified Court System Bulletin No. UCS-130
… Purpose To notify agencies of the new voluntary insurance Deduction … Court System, OSC has established a new deduction code to be used for voluntary participation in a life insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-130-new-deduction-code-539-allstate-life-new-yorkUnified Court System Bulletin No. UCS-79
… and for Deduction Code 399 to Mutual Omaha Companion Life. The current narrative description is Disability Insurance Suffolk County for Deduction Code 353 and Companion Life Insurance Suffolk County for Deduction Code 399 . OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-79-change-attributes-and-narrative-descriptions-mutual-omahaState Agencies Bulletin No. 1515
… Purpose To notify agencies of acceptable forms of payment for checks submitted via AC230. Affected Employees Any … process and the risk of personal checks being returned for insufficient funds without OSC being notified, personal … no longer be accepted from employees as a form of payment for overpayments. Uncashed payroll checks, certified checks, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1515-acceptable-forms-payment-paycheck-reversals-ac230State Agencies Bulletin No. 1625
… members for calendar year 2018 is $19,001.55. Background In accordance with Chapter 504 of the Laws of 2009, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesCUNY Bulletin No. CU-277
… End Date: 12/7/06 Earn Code: UA6 Amount: Amount to be paid Payroll Register and Employee’s Paycheck/Advice The Earn Code … register. The earnings description “Uniform Allowance CUNY” and the amount will appear on the paycheck stub or … University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin explains procedures for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesAkron Central School District - Financial Management (2018M-195)
… and District officials effectively managed the District’s general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance exceeded the statutory limit by approximately $1.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195