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Accounts Payable Advisory No. 46
… 4,F – Proper Invoice, agencies must reject the invoice. It is a best practice for agencies to notify the vendor within …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceRensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… financing, managing and operating public water and sewer utilities in Rensselaer County and neighboring local …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… period July 1, 2014 through May 31, 2016. Background The St. Lawrence-Lewis Board of Cooperative Educational Services … St LawrenceLewis Board of Cooperative Educational Services …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
… was to examine the District’s claims auditing process for the period July 1, 2014 through January 13, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were approximately $86 million. … that claims are adequately documented and supported, are for legitimate District purposes and are approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Whitesboro Central School District – Claims Auditing (2016M-115)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. Background The Whitesboro Central School District is located in the Towns of Whitestown, Deerfield, Marcy and … operates six schools with approximately 3,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Wynantskill Union Free School District – Payroll (2016M-66)
… December 31, 2015. Background The Wynantskill Union Free School District is located in the Towns of North … Wynantskill Union Free School District Payroll 2016M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Guilderland Central School District – Cash Disbursements (2017M-29)
… 2016. Background The Guilderland Central School District is located in the Towns of Guilderland, Knox, New Scotland … and Bethlehem in Albany County. The District, which is governed by an elected nine-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… The Elizabethtown-Lewis Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The District, which has … were for appropriate purposes, adequately supported, and audited and approved prior to payment. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Tioga Central School District – Financial Condition (2015M-168)
… operates three schools with approximately 1,000 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168Village of Tivoli – Procurement (2015M-79)
… audit was to evaluate the Village’s procurement practices for the period June 1, 2013 through July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a population of approximately 1,100. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Sachem Public Library – Claims Processing (2016M-327)
… the Library’s claims auditing process for the period July 1, 2015 through June 30, 2016. Background The Sachem … audits of claims for payment, ensuring that each claim contains sufficient supporting documentation …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Warwick Valley Central School District - Professional Services (2019M-139)
… in accordance with Board policies and applicable statutory requirements. Key Finding District officials did not seek … in accordance with Board policies and applicable statutory requirements …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… Objective Determine if: The Village seeks competition for professional service providers and for purchases that are … Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board did … stamps. Key Recommendations The Board should: Procure professional services through a competitive process. Conduct …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Brewster Central School District - Professional Services (2019M-235)
… Key Finding District officials did not seek competition for professional services from three of the 10 professional … of professional service providers to determine the need for new requests for proposals (RFPs). District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/brewster-central-school-district-professional-services-2019m-235Town of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111Opinion 88-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … including retired elected officials. A town has power under an established health plan to reduce benefits for … is determined to be reasonable (see also 34 Opns St Comp, 1978, p 163). Obviously, any determination in this …
https://www.osc.ny.gov/legal-opinions/opinion-88-5DiNapoli Releases Upper Manhattan Economic Snapshot
… growth in Washington Heights and Inwood. This report will help us better address the challenges in our economy and … so many young people are making Northern Manhattan their home and raising their families here,” said New York State … Snapshot of Washington Heights and Inwood in English at http://www.osc.state.ny.us/osdc/rpt2-2016.pdf or in …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotState Comptroller DiNapoli Releases Municipal Audits
… member with the prohibited conflict of interest, the town supervisor, and another board member approved the $13,183 … with his prohibited conflict of interest. The town supervisor stated he approved the claim because the repair … payroll enabled three ALS employees to overlap their shifts at the district and the neighboring Amagansett Fire …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2432.1
… as Roth contributions. This requirement, however, does not apply to Deferred Compensation 3-year catch-up contributions, and does not reduce the New York City Teacher’s Retirement System … calendar year. Non-Deemed also includes plans that do not offer a Roth option. In non-Roth plans, once an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24321-403b-and-457-plan-contribution-changes-resulting-federal-secure-20-actUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… ; EY (Ernst & Young), Tax News Update , U.S. Edition , October 4, 2021, at …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continue