Search
Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
Determine if the Clerk-Treasurer accurately and completely accounted for, recorded and reported all financial transactions in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/canisteo-243.pdfCost-of-Living Adjustment – Basic Plan for ERS Tier 2 Members
… Tier 2 members under Sections 70a 71a and 75 CostofLiving Adjustment …
https://www.osc.ny.gov/retirement/publications/1505/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan for ERS Tier 1 Members
Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1500/cost-living-adjustmentCity of Yonkers – Procurement of Professional Services (2017M-268)
… whether officials sought competition when procuring professional services for the period July 1, 2015 through … City officials did not seek competition when procuring professional services from 22 providers totaling … City officials to seek competition when contracting for professional services or to provide justification when …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268State and Municipal Comptroller and Treasurer Comment Letter on Repeal of Carbon Pollution Emission Guidelines
The undersigned state and municipal treasurers and comptrollers submit this letter as an official comment in response to the Environmental Protection Agency’s (
https://www.osc.ny.gov/files/press/pdf/letter-on-repeal-of-carbon-pollution-emission-guidelines.pdfOpinion 92-43
… for the repair and maintenance of bridges and to control snow and ice. The policies and procedures may reference the … of materials to repair and maintain bridges and to control snow and ice, without prior board approval, within the … for the repair and maintenance of bridges and to control snow and ice pursuant to Highway Law, §140(2), because such a …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Opinion 88-4
… in the opinion. COUNTIES -- Powers and Duties (providing refreshments to trainees at foster parent training session) … and Expenditures (in recognition of municipal service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, … ART VIII, §1: A county may determine that appropriate refreshments served to trainees at a foster parent training …
https://www.osc.ny.gov/legal-opinions/opinion-88-4DiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… improperly paid nearly $35,000 in personal expenses for members, including rent, cable television and college fees, according to an … $8,500. District officials have not sought reimbursement for the gifts or loans. During the 16-month audit period, … improperly paid nearly $35000 in personal expenses for members including rent cable television and college fees …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsAsset Listing - 2023
Complete list of assets for the New York State Common Retirement Fund as of March 31, 2023
https://www.osc.ny.gov/files/retirement/resources/pdf/asset-listing-2023.pdfAsset Listing - 2024
Complete list of assets for the New York State Common Retirement Fund as of March 31, 2024
https://www.osc.ny.gov/files/retirement/resources/pdf/asset-listing-2024.pdfOSC Complaint Form for Reporting Sexual Harassment
Reports of sexual harassment may be made by filing a complaint internally with the Division of Diversity Management.
https://www.osc.ny.gov/files/employment/docs/sexual-harassment-complaint-form.docxTown of Machias – Supervisor’s Financial Duties (2021M-98)
… and 2020 with the Office of the State Comptroller (OSC) in a timely manner. Key Recommendations The Supervisor should: … monthly financial reports to the Board, which include a detail of money received and disbursed. Ensure appropriate bank reconciliations are completed in a timely manner and review the reconciliations. Prepare and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of Marathon – Claims Audit Process (2022M-124)
… complete report – pdf] Audit Objective Determine whether the Town of Marathon (Town) Board (Board) properly audited claims prior to payment. Key Findings The Board was not properly auditing claims prior to approving … Determine whether the Town of Marathon Town Board Board properly audited claims …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Town of Seneca Falls - Information Technology (2018M-218)
… to adequately address acceptable computer use, user access rights, disaster recovery, password security management, data … to adequately address acceptable computer use, user access rights, disaster recovery, password security management, data breach notification and backups. Ensure the access rights for users no longer employed are revoked. Provide …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Town of Richford - Town Clerk/Tax Collector (2019M-236)
Determine whether the Town ClerkTax Collector Clerk properly remitted and deposited money in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236Village of Elmira Heights – Claims Auditing (2024M-44)
… – pdf] Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims. Key Findings … the Board did not perform a thorough and deliberate audit of individual claims. The lack of a proper claims audit …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Contract #C001148 - Printing and Mailing of NYSLRS Member Annual Statements
… to cover the printing and mailing of the 2023, 2024, 2025, and 2026 Statements. The printing and reviewing of test …
https://www.osc.ny.gov/procurement/c001148VendRep System Guide for Vendors
… was tested with the following browsers: Microsoft Edge Google Chrome Please ensure that Java and Java Scripting are …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-vendorsTown of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… the Town of Shelby’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in December 2021. Background The Town, located in Orleans … assess the Town of Shelbys Towns progress as of May 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Town of New Hudson – Tax Collection (2021M-2)
… not: Remit collections to the Town Supervisor (Supervisor) weekly, as required. Key Recommendation Remit all real … tax collections, penalties and interest to the Supervisor weekly. Town officials agreed with our recommendation and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2