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XII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… Sequence associated with the remit-to address on the invoice for the vendor to receive payment. If vendors are … address: Select the appropriate Address Sequence on the Invoice tab of the voucher for the address from where the vendor mailed the invoice. Select the address that corresponds to where the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceMonitoring the Green Innovation Grant Program
… technical assistance to municipalities, non-profits, and small businesses, ensuring they meet water and air quality …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… and support programs. Also, ANIBIC shared certain facility space with the Oakland Jewish Center (OJC). As of January 15, … 2012, ANIBIC paid $120,942 (mostly for light maintenance work) to a business owned by the spouse of an ANIBIC manager. … had its own maintenance staff who could have done the work in question. Although we did not recommend disallowance …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedCompliance With Jonathan’s Law (Follow-Up)
… are required to do the following in response to any incident involving a patient receiving care and treatment: … to a qualified person within 24 hours of the initial reporting of an incident; Upon request by a qualified person, promptly …
https://www.osc.ny.gov/state-agencies/audits/2021/02/25/compliance-jonathans-law-followNew York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements and are certified, and that the youth they hire are eligible for the Program. This audit also … Labor Law (Law) and known formerly as both the New York Youth Works Program and the Urban Youth Jobs Program, is …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programOversight of Information Technology Consultants and Contract Staffing
… (ITS) is adequately monitoring information technology (IT) services procured from consultants and contract staff to … April 29, 2019. About the Program ITS provides statewide IT strategic direction, directs IT policy, and delivers … for the International Business Machines (IBM) Service Desk contract as compared to the others in our sample that …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingCost-Saving Ideas: Reviewing Your Revenue Collection Process
… Finance Officers Association Recommended Practices: GFOA Best Practice - Use of Lockbox Services [pdf] GFOA Best Practice - Accepting Payment Cards and Selection of Payment Card Service Providers [pdf] GFOA Best Practice - Electronic Payment and Collection Systems …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processSchenectady County – Investment Program (2025M-5)
… audit period, the County maintained an average available for investment balance of $134.9 million among three bank accounts earning from no interest to 2.8 percent interest. Audit Summary While the County’s … seven times lower than the interest rate (monthly average 2.8 percent) of another money market account the County had …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Montrose Fire District – Claims Auditing (2025M-53)
… totaling $23,789 without documentation indicating that the services outlined in the rental agreement were rendered. A … that included a $288 purchase from an online data backup services vendor that may have been a duplicate. By not … totaling $23789 without documentation indicating that the services outlined in the rental agreement were rendered A c …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Elmira City School District – Capital Projects (2025M-21)
… procurement policies, they did not seek competition for two professional service contracts related to the … procurement policies they did not seek competition for two professional service contracts related to the Project …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Town of Cohocton – Procurement (2025M-13)
… of seeking competition is to foster honest competition to obtain quality commodities and services at the lowest … from 15 providers totaling approximately $540,000. Obtain the minimum number of quotes required by the Town’s … policy for purchases totaling approximately $131,000. Obtain the minimum number of required quotes for credit card …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Spencer – Disbursements (2025M-35)
… adequate oversight of non-payroll disbursements? Audit Period January 1, 2023 – September 30, 2024 Understanding the … totaling approximately $2.1 million during the audit period. It is the responsibility of the Board to conduct a … and deliberate audit of all claims paid during the audit period. As a result, we identified claims being paid without …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Town of Bethlehem – Information Technology (2025M-25)
… forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix … to Section 35 of the New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… Did the Henrietta Fire Company, Inc. (Company) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – June … discrepancies. The Company is governed by its articles of incorporation, bylaws and nine-member Board what is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Steuben County – Safeguarding Computerized Data (2025M-96)
… [read complete report – pdf] Audit Objective Did Steuben County (County) officials limit and monitor access to and properly … data in the finance and personnel departments and County Clerk’s office? Audit Period January 1, 2023 – July … Did Steuben County County officials limit and monitor access to …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… program? Audit Period January 1, 2023 – January 31, 2025 Understanding the Audit Area A comprehensive investment … or checking accounts, they may earn more investment earnings on available surplus funds, which ultimately can … audit period, the District earned $114 in investment earnings, even though it had an average of $530,000 available …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69How to Conduct a Vendor Responsibility Review
… Before soliciting a procurement, you must decide whether you will conduct a … or only the vendor selected for the contract. Be sure to take into account the time needed to conduct such a … Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewDiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… showed that all four current casinos — del Lago Resort and Casino, Rivers Casino and Resort, Resorts World Catskills, and Tioga Downs Casino — had fallen well short of the projected gross …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesMidway Fire District – Claims Auditing (2025M-143)
… that a careful review of claims will occur before public funds are disbursed. Because it is the Board’s responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0Village of Rhinebeck – Claims Auditing (2025M-147)
… [read complete report – pdf] Audit Objective Did the Village of Rhinebeck (Village) Board of Trustees (Board) … Period June 1, 2023 – September 30, 2024 Understanding the Audit Area The claims audit is often the last line of defense for … Did the Village of Rhinebeck Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/village/2026/05/15/village-rhinebeck-claims-auditing-2025m-147