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Village of Unadilla – Procurement (2022M-182)
… process when purchasing goods or services, as required by New York State General Municipal Law (GML) Section 103 or the …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Downsville Fire District – Procurement and Claims Audit (2022M-130)
… – pdf] Audit Objective Determine whether the Downsville Fire District’s (District) Board of Fire Commissioners (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were … Determine whether the Downsville Fire Districts District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Corning City School District – Claims Auditing (2023M-105)
… auditor properly audited and approved claims prior to payment. Key Findings The District’s claims auditor did not properly audit and approve all claims prior to payment. We reviewed 100 claims totaling approximately $19.5 … auditor properly audited and approved claims prior to payment …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105City of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… report – pdf] Audit Objective Assess whether the City of Long Beach (City) officials could take additional steps to increase … to programs and services provided at selected City facilities. Key Findings Of the 500 applicable physical … Assess whether the City of Long Beach City officials could take additional steps …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Town of Woodbury – Physical Accessibility to Programs and Services (S9-24-32)
… as accessible parking spaces and slower closing speed of doors with automatic closers. Recommendation Town officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-woodbury-physical-accessibility-programs-and-services-s9-24-32Village of Franklin – Fund Balance Management (2018M-13)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2016 through November 10, 2017. Background The Village of Franklin is located in the Town of Franklin in Delaware … Village of Franklin Fund Balance Management 2018M13 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Town of Tonawanda – Recreation Fees (2017M-133)
… cash receipts for the period January 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Manorville Fire District – Board Oversight and Fuel (2016M-411)
… officials did not adequately monitor gasoline credit card purchases. Key Recommendations Develop and adopt … invoices or receipts be attached to gasoline credit card claims when they are submitted for approval. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… in the western area of Suffolk County. BOCES is governed by a seven-member Board of Education elected by the boards of its component districts. Budgeted … are presented to the Board for approval as required by the budget transfer policy. Only use miscellaneous codes …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andTown of Vestal – Capital Acquisitions (2013M-78)
… Board members. The Town’s 2013 budget appropriations were $24.5 million. Key Findings Town officials did not always …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… financial condition and controls over fuel inventory for the period July 1, 2013 through November 30, 2014. … with more than 6,900 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $183.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryTown of Huron – Financial Management (2014M-367)
… a population of approximately 2,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations … capital needs. This plan should be monitored and updated on an on-going basis. Adopt policies and procedures to govern …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… operations and financial practices of the Clerk’s office for the period of January 1, 2012 through November 1, 2013. … five-member Town Board. The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.8 million. Key Findings … leaving the Town with an insufficient financial cushion for unforeseen events or cash flow. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21State Agencies Bulletin No. 1104
… Effective Date(s) Friday, November 18, 2011 Background The master file is created after the confirmation of each pay … only. Only employees who receive pay are included on the master file. The direct deposit detail was added to assist … internal systems. OSC Actions OSC has modified the Payroll Master File (NHRP501) to include additional fields to emulate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1104-changes-nhrp501-master-file-include-direct-deposit-dataNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… from the Comptroller March 2022 Since the onset of the COVID-19 pandemic, New Yorkers have seen how the fiscal and … undertaken by the federal government in response to the COVID-19 pandemic and related economic disruptions. The surge … short-term measures, not an enduring policy change. As the COVID-19 pandemic wanes and the temporary federal spending …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Opinion 92-16
… CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official duties) … PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (rental of home as office) REAL PROPERTY -- Leases (payment of rental to town officers); (by town from volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Farmland Protection Program
… To determine whether the Department of Agriculture and Markets is adequately administering and promoting the … open space, and enhancing communities through farmers’ markets and other such activities. Many of the State’s farms … To determine whether the Department of Agriculture and Markets AGM is adequately administering and promoting the …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programUnified Court System Bulletin No. UCS-107
… the adjustment. All changes to Military Stipends and adjustments will be processed in Pay Period 18L, paychecks … dated 12/27/06. Agency Actions Agencies must submit adjustments to CLS and MHS earnings for any mid-pay period … of Tax and Finance, Division of the Treasury, per instructions in Payroll Bulletin No. 456 . Control-D Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleDiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows … and debt service costs, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “There have … New York Citys revised fouryear financial plan shows … and debt service costs according to a report released today by New York State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingDiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… 107,000 rooms in 2015. The industry plans to add another 26,500 rooms in the city by the end of 2019. The city's hotel … industry employment grew by 160 percent in Brooklyn and 40 percent in Queens, outpacing the gain in Manhattan (26 percent). There were 696 hotels in New York City in 2015. …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industry