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Stay Informed – Non-Contributory Plan with Guaranteed Benefits
… NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e How to Stay Informed …
https://www.osc.ny.gov/retirement/publications/1513/stay-informedStay Informed – New Career Plan
… New Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i How to Stay Informed …
https://www.osc.ny.gov/retirement/publications/1515/stay-informedWyandanch Union Free School District – Budget Review (B26-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2026-27 budget. Background The Wyandanch … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Accounts Payable Advisory No. 53
… and Chapter XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and procedures for processing general purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersUnified Court System Bulletin No. UCS-347
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-347-december-2024-uniform-and-equipment-uniform-allowance-andOpinion 90-27
… of a village located within the town are authorized to establish a joint fire district by resolution subject to a permissive referendum. The members of the board of fire … discontinue the operation of its fire department. You ask how the town and village may proceed to establish a joint …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Howard Public Library – Board Oversight (2026M-3)
… (Library) financial operations? Audit Period January 1, 2024 – January 13, 2026 We extended the audit period back … aspects of the report and their response is included in Appendix B. Our comments on the library’s response are included in Appendix C. We conducted this audit pursuant to Article V, …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Brentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30) 180-Day Response
To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30-response.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33)
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33.pdfSkaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Moravia Central School District - Fuel Inventory (2019M-183)
… [read complete report - pdf] Audit Objective Determine whether District officials … ensure fuel deliveries were accurate. Key Recommendations Install appropriate physical controls to safeguard the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… Objective Determine whether District officials accurately and timely billed nonresident student tuition. Key Finding … officials billed most nonresident tuition accurately and timely, they did not timely bill for nonresident students … District officials agreed with our recommendation and indicated they plan to initiate corrective action. 1 As …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Midway Fire District – Claims Auditing (2025M-143)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Village of Rhinebeck – Claims Auditing (2025M-147)
… totaling $5,343 without adequate supporting documentation (i.e., original, itemized invoices and/or receipts) indicating … to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147Internal Controls Over Selected Financial Operations
… Control Law, including inspecting licensed premises and permit holders. Through an agreement between SLA and the … generated nearly $67 million in revenue from license and permit fees. Key Findings SLA has adequate internal controls …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsTown of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… Town of Middlesex (Town) Town Board (Board) ensure that code enforcement revenues were accurately billed, collected, … Audit Area A town board is responsible for ensuring that code enforcement revenues are properly billed, collected, … From January 1, 2015, through August 13, 2025, the Town’s code enforcement office processed 784 building permits and …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4Middlesex Hose Company, Inc. – Fundraising (2025M-148)
… involved in fundraising activities are responsible for accounting for and remitting all money received to the Company’s Treasurer (Treasurer) who is responsible for recording and depositing cash and preparing bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148