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Accounts Payable Advisory No. 61
… and approval of vouchers will provide a significant, material benefit to the vendor or State. These situations may …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsWest Seneca Fire District #4 – Procurement (2020M-52)
… if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and … the procurement policy to provide guidance for purchases in which alternative proposals or quotations may not be in the best interest of the District, purchases not required …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Stillwater Central School District – Payroll (2017M-104)
Stillwater Central School District Payroll 2017M104
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Lake George Central School District - Purchasing (2018M-167)
… the District sought competition when purchasing goods and services that fell below the statutory bidding … totaling about $152,000. The Board did not develop and implement procedures to seek competition for purchasing goods and services that were not required to be competitively bid. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Comptroller DiNapoli Releases Municipal Audits
… audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire … reports are accurate and reliable. Village of Cayuga Heights – Board Oversight (Tompkins County) The board did not … audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 Hauppauge Fire District …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly … compliance with the policy or require district officials to properly document compliance when they sought competition. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Withdrawing Your Contributions and/or Your Membership – State Police Plan
… leave public employment. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Withdraw My Membership.” You can also apply by mail by submitting a …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget released today increases anticipated spending to more … State Comptroller Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2026 Executive …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… also stopped over $3.5 million in refunds that were linked to unscrupulous tax preparers filing false returns. …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsXI-A.4 Procurement Card Use – XI-A. Purchasing
… agencies with policy and guidance on purchasing and paying with a Procurement Card (PCard) and requirements for online agencies when a … voucher. For more guidance, see Chapter XII, Section 6.Q, Paying and Reconciling Procurement Card Charges of this … agencies with policy and guidance on purchasing and paying with a Procurement Card PCard and requirements for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useVendor File Advisory No. 2
… Subject: Entering consistent information in the Statewide Vendor File Reference: Guide to Financial Operations, Chapter X Section 3 - Vendor Registration or access SFS Secure to find job aids … Consistent Formatting: In order to ensure consistency of vendor information and allow agencies to effectively search …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… training. 18 percent of the School’s enabled nonstudent user accounts were not needed, which created additional entry … the School’s network. Two of the three financial software user accounts unnecessarily had full access, and three individuals unnecessarily shared access to a user account with administrative permissions. As a result, …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsStamford Central School District – Fund Balance Management (2022M-199)
… taxpayers, and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by an average of $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199City of Yonkers – Budget Review (B6-15-15)
… Revenue estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… July 1, 2014 through December 31, 2015. Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of … Oswego City School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLong Lake Central School District – Payroll (2016M-90)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.9 million. … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… – pdf] Audit Objective Determine whether the Lewis County Industrial Development Agency (LCIDA) Board (Board) ensured … Determine whether the Lewis County Industrial Development Agency LCIDA Board Board ensured staff …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … of the District’s tax certiorari reserve funds provided to the Board contained all information required by District … the annual report prepared by the Treasurer to determine how to maintain and manage the District’s tax certiorari …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… of Audit The purpose of our audit was to determine whether Company controls were adequate to ensure that financial … officials did not maintain accurate records to show how much money was collected from the 2013 Dice Run, or the total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mReal Property Tax Exemptions Administration (2017-MR-4)
… [read complete report] We also issued 10 letter reports to the following Towns: Callicoon , Carlisle , Chenango , … . Purpose of Audit The purpose of our audit was to determine whether town assessors were properly … 2016. Background All real property in New York is subject to taxation unless specific legal provisions grant it exempt …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4