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Contract Advisory No. 25
Electronic Documents Submission System EDSS
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssState Comptroller DiNapoli Releases School District Audits
… points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen controls by … for all electronic transactions. Auditors found the online banking policy does not clearly indicate how online transfers …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… (PILOT) they calculated were accurate and in compliance with the PILOT agreements? Audit Period January 1, 2023 – … For 2023, WCIDA reported 36 active PILOT agreements, with PILOT billings totaling $1.7 million. Audit Summary … PILOTs they calculated were accurate and in compliance with the PILOT agreements. During the audit period, WCIDA …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148Town of Ripley – Town Clerk Collections (2024M-139)
… $560,000 daily as required and record timely in the cash receipts journal 248 non-property tax collections … totaling approximately $34,000. Accurately record the form of payment (cash or check) for 503 non-real property tax … receipts indicating who collected the payment or the form of payment received for 552 payments collected totaling …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Uniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… $4.1 million. Key Findings The Board’s current firehouse hall rental policy and procedures are inadequate, and it did … review and/or approve, monitor, or control the firehouse hall rental process. The Board did not exercise appropriate … Key Recommendations Evaluate the District’s current hall rental policy to ensure that it contains specific rules …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardState Police Bulletin No. SP-137
… Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining … Hazardous Duty Payment to Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining … will be processed in Pay Period 17L for paychecks dated 12/07/11 Payment Information and Eligibility Criteria Troopers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-137-2011-state-police-hazardous-duty-payState Police Bulletin No. SP-148
… HZS payment. Fields on this report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, Bargaining Unit, Part-time % …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-148-2013-state-police-hazardous-duty-payCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were used appropriately … provided adequate oversight of the Treasurer’s duties to safeguard Department assets for the period January 1, 2010 … were for legitimate Department purposes. The Board failed to adopt comprehensive written guidance on credit card usage …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… Purpose of Audit The purpose of our audit was to examine the Joint Water Project’s … January 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236City of Amsterdam – Records and Reports (2013M-266)
… the 2011-12 and 2012-13 fiscal year. The annual financial reports and audited financial statements prepared by the … City of Amsterdam Records and Reports 2013M266 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… monitored the Project. The Board did not always provide clear, written expectations, such as the authority granted … and budget-versus-actual disbursements; and establishing clear communication expectations between project manager(s), …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Introduction – Travel and Conference Expense Management
… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … to provide guidance regarding the management of travel and conference expenses. Some examples of our audit findings in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionPutnam Valley Central School District – Financial Condition (2016M-135)
… audit was to examine the District’s financial conditions for the period July 1, 2014 through February 10, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $48 … officials did not use these restricted funds to pay for reserve and debt service related obligations because the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Weedsport Central School District – Financial Management (2016M-94)
… The Weedsport Central School District is located in the Towns of Brutus, Cato, Conquest, Mentz, Sennett and Throop in Cayuga County. The District, which operates two schools … Key Findings District officials acknowledged the decline in unrestricted fund balance and developed a plan to increase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Unified Court System Bulletin No. UCS-296
… the various agreements between the Unified Court System of the State of New York (UCS) and the affected … the 2017-2021 Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service … Unified Court System Bulletin No UCS296 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-incrementsDiNapoli Statement on the Passing of Reverend Dr. Calvin O. Butts III
… the following statement today on the passing of Rev. Dr. Calvin O. Butts III. “Reverend Dr. Calvin O. Butts III was a spiritual leader not only for … issued the following statement today on the passing of Rev Dr Calvin O Butts III …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-statement-passing-reverend-dr-calvin-o-butts-iiiOpinion 88-22
… may exclude nonresidents of the district entirely, may permit unrestricted use by nonresidents, either without a fee … 1973, p 124; 24 Opns St Comp, 1968, p 887). May 25, 1988 Gloria M. Schovel, Supervisor Town of Saugerties …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Opinion 90-50
… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the municipal work performed by DOT. This provision authorizes DOT, upon the request of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 89-3
… by the State Legislature or by local law adopted prior to September 1, 1953, all purchase contracts involving an …
https://www.osc.ny.gov/legal-opinions/opinion-89-3X.6 Overview – X. Guide to Vendor/Customer Management
… vendors. 032. . . . . . . To be used by OSC’s Bureau of Unclaimed Funds when processing transactions to individuals who receive unclaimed funds. These Vendor IDs may not be used by any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overview