Search
City of Batavia – Business Improvement District (2017M-283)
… City officials properly accounted for and monitored the Business Improvement District’s (BID) financial operations … the DMA or monitor the manner in which the DMA used BID funds. City officials did not maintain adequate records to …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283CUNY Bulletin No. CU-461
… deduction of more than $125.00 under deduction codes: 438 CUNY Pre Tax Transit Benefit 439 CUNY Post Tax Transit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentOnteora Central School District – Information Technology (2015M-92)
… The Board did not establish an acceptable use policy, a computer security plan, a disaster recovery plan, policies and procedures for the disposal of computer equipment or a policy for security awareness … Recommendations Adopt policies and procedures related to computer security, disaster recovery and disposal of computer …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Lowville Academy and Central School District – Financial Condition (2015M-220)
… and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … adequate multiyear financial and capital plans to address how they will use wind power revenues. District officials have been using …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… percent of the 2014-15 budgeted appropriations. The Board and District officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund balance. Key Recommendations Develop and adopt budgets that are structurally balanced and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Town of Wales – Financial Management (2017M-32)
Town of Wales Financial Management 2017M32
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32High Falls Water District – Water Fees (2015M-153)
… quarter that unpaid balances were relevied. The District did not reconcile the amount of water purchased from New York …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153East Hampton Housing Authority – Board Oversight (2017M-33)
… Purpose of Audit The purpose of our audit was to assess the Board's oversight of the Authority's financial operations for the … practical, increase managerial oversight. Discontinue the practice of keeping on file and using signed blank checks. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Village of Lewiston – Purchasing (2013M-45)
… audit was to evaluate internal controls over purchasing for the period June 1, 2011, to January 31, 2013. Background … of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, budgeted appropriations total … $2.4 million in the general fund and $.9 million for the water and sewer funds combined. Key Findings We …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Steuben County – County Bridge Maintenance (S9-13-1)
… Key Findings The County does not track all maintenance and repairs by bridge, unless the bridge is being completely replaced or rehabilitated. While …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1State Comptroller DiNapoli Releases School District Audits
… As a result, officials did not maximize interest earnings for the district. Auditors determined officials did not … Tuition Billing (Niagara County) Tuition billings for district students enrolled in out-of-district programs … supported. District officials overpaid two charter schools for 36 special education students by approximately $71,000 …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsTown of Chesterfield – Town Clerk (2024M-110)
… – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Operational Advisory No. 6
… Subject : Lapsing Notice and Reminders Guidance : The Office of the State Comptroller (OSC) has completed recording all …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersQualified Personal Service Contracts (QPSC) Listing
… April 1, 2025 – March 31, 2026 On June 4, 2008, Governor Paterson … LLP Professional Auditing Services for the State's Annual Financial Statements and eMedNY 10/01/2025 09/30/2030 $8,995,415.00 …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingTown of Danby – Audit Follow-Up (2022M-8-F)
… the Town of Danby’s (Town’s) progress, as of May 2025, in implementing our recommendations in the audit report Town of Danby – Town Clerk (2022M-8), released in May 2022. The audit determined that the Town Clerks …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fState Agencies Bulletin No. 835
… 103 of the Laws of 2005 which amends Civil Service Law, Section 131.5 and the N/S to Grade side letter to the … revised method is in addition to the Civil Service Law, Section 131.5 rules still in existence. The side letter to … and BIW General Information The methodology contained in Section 131.5(c) of the Civil Service Law still may be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… a detailed statement of all balance(s) on deposit in any bank account under the administrative control of any state officer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsCUNY Bulletin No. CU-607
… Purpose To notify CUNY agencies of the 2018 Pre Tax Transit and Parking rate changes pursuant to IRS Release, … CUNY employees enrolled in the CUNY Transit and Parking Benefit Transportation Spending Account Program who have a … Background The monthly limitation regarding the aggregate fringe benefit exclusion amount for transportation in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changesGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Gingerbread’s response is replete with incorrect and false assertions as well as misleading statements. The response also includes several baseless …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… travel policy. The board also did not properly monitor the life insurance benefits provided to members, resulting in the … board approval, records disbursements (including payroll), signs the checks and accurately reconciles the bank accounts. …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits