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XI.14 Overview – XI. Procurement and Contract Management
… including requirements for requesting exemptions from the advertisement of procurement opportunities, and provides …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14-overviewEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… attendance for conferences. District officials disagreed with certain aspects of our findings and recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelState Agencies Bulletin No. 739
… Background Council 82 has requested a new deduction code for Colonial-Paul Revere Insurance Company for Voluntary … for enrollments, cancellations, and/or changes on a weekly basis. Agency update is not available for this deduction. Questions To obtain information on enrollment and benefits provided or to cancel the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/739-new-deduction-code-537-colonial-paul-revereSt. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … based on actual performance and economic events. … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Liberty Central School District – Budget Review (B4-13-4)
… fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, issued debt … of our review, except for certain matters related to the food service fund, we found that the significant revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Riverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Purpose We assessed the Office of Parks, Recreation and Historic Preservation’s … State Park operated by Riverbank Restaurant Group, LLC (RRG), for the period May 1, 2004 to December 31, 2013. …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupCentral Valley Central School District – IT Asset Management (S9-22-7)
… Findings District officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard … response letter. … audit schools statewide IT asset management central valley …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/central-valley-central-school-district-it-asset-management-s9-22-7Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with the … between Town officials is an important internal control for preventing errors and misappropriation of assets . By … 30, 2022, the Clerk collected and deposited $937,815 on behalf of the Supervisor and performed the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Swan Lake Fire District – Internal Controls Over Financial Operations (2013M-258)
… and reported and that District moneys are safeguarded for the period January 1, 2012 to June 27, 2013. Background … year. The Secretary-Treasurer reconciles the bank accounts on a monthly basis. However, when we performed bank … policy. Provide the Board with budget status reports on a monthly basis. Reconcile the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/29/swan-lake-fire-district-internal-controls-over-financial-operations-2013mState Agencies Bulletin No. 1071
… Purpose To inform agencies of the change in the Yonkers resident personal income tax … York State Form IT-2104, (Employee’s Withholding Allowance Certificate). Affected Employees Employees with a Locality of … surcharge rate change occurred in May but the liability is for the full year (January-December), the publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeReporting of Billboard Income (Follow-Up)
… Finance was not doing enough to identify and follow up on properties with billboards. Finance had not routinely … showing 871 properties with billboards and noted that for 717 (82.3 percent), no income had been reported to … 2010, which resulted in an additional $3.4 million charged on tax bills for the failure to file a RPIE. However, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followTracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfReview of the Financial Plan of the City of New York, December 2022
New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4, after transfers, but City finances could come under pressure amid a slowing economic recovery and an increase in demand for City services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2023.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfCollege Readiness (2021-N-1)
To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdfSlate Hill Fire District – Procurement and Claims Processing (2021M-105)
Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdfImproving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits
This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdfDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… United, investors have been left in the dark on how and where corporate dollars are spent on political causes,” DiNapoli said. “I believe shareholders have the right to know where their … its political spending. Transparency is vital so investors can determine whether political spending is consistent with …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingState Agencies Bulletin No. 1977
… 31, 2012. This legislation authorized the creation of a new Tier 6 pension plan including a VDC plan. ( See Payroll … provides employees’ earnings by Dept ID for the calendar year entered. If the query returns multiple … may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1977 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdc