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Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… internal controls over the claims processing function for the period July 1, 2011, to January 31, 2013. Background … comprises five elected members. Appropriations budgeted for the 2012-13 fiscal year are $12.3 million. Key Findings … officials. Key Recommendation There are no recommendations for this report. … RemsenburgSpeonk Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… tuition basis. The District is governed by an elected Sole Trustee, an elected District Treasurer and an elected Tax … for the 2015-16 fiscal year were $427,903. Key Finding The Trustee and Treasurer ensured that disbursements were for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mMorristown Central School District – Claims Audit Process (2016M-257)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $10.3 … that claims are adequately documented and supported, are for appropriate purposes and are audited and approved prior …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257East Greenbush Central School District – Claims Processing (2015M-302)
… was to examine the District’s claims auditing process for the period July 1, 2014 through August 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $88 million. … that claims are adequately documented and supported, for legitimate District purposes and approved prior to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Town of Stuyvesant – Procurement (2017M-54)
… 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54West Hempstead Water District – Life Insurance (2016M-393)
… provision of life insurance policies as a fringe benefit for the period January 1, 2015 through July 31, 2016. … approximately $3.5 million. Key Finding The District paid for individual whole life insurance coverage for seven … consult with District counsel to take steps to ensure that all insurance policies are permissible. … West Hempstead …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Cortland County Industrial Development Agency – Project Management (2015M-303)
… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectRFP#0008 – Audit of OSC Internal Controls
… Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from independent certified public … an independent audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to …
https://www.osc.ny.gov/procurement/rfp0008New York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundOpinion 91-45
… LAW, §§140, 284; TOWN LAW, §32(1): The only functions that a highway superintendent may perform are those expressly or … what remedies are available if a highway superintendent does not comply with the terms and conditions of the … interfere with his ordinary duties such as by requiring so much time that other duties imposed by law will be neglected …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Opinion 2007-6
… receives a one-time payment of a specific amount for performing additional duties as “acting chief” for a period of one year, the police chief is entitled to a … rendered by such employee; other compensation shall mean all other forms of benefits which are credited to employees …
https://www.osc.ny.gov/legal-opinions/opinion-2007-6XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… should, where practicable, use purchase orders to make all purchases. The purchase order authorizes the vendor to … a Business Unit receives a paper invoice from a vendor for goods or services provided based on a purchase order, the … in the Invoice Lines and Distribution Lines sections. For example, Business Units can: Copy purchasing information …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderDiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… since 1982. Subway cars now travel, on average, 150,000 miles between break-downs compared to less than 10,000 miles in 1982. However, subway track and cars are the only … including $3.4 billion for the routine replacement of 689 miles of track; $2.3 billion for railcars; and nearly $2 …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionOpinion 95-12
… and investment of public funds of "local governments". For this purpose, a local government is defined to include … and 11 are applicable to deposits and investments of funds for an agency's own use and account). Section 10(2)(a) of the … to designate one or more "banks or trust companies" for the deposit of public funds, the disposition of which is …
https://www.osc.ny.gov/legal-opinions/opinion-95-12CUNY Bulletin No. CU-714
… of OSC’s automatic processing of the July 2021 Increments and provide instructions for payments not processed … Employees Employees in Bargaining Units CB, PC, T8 and TC who meet the eligibility criteria are affected. … Education Law, yearly increments are to be paid in January and July for all eligible Professional Staff Congress (PSC) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsState Comptroller DiNapoli Releases Municipal Audits
… New York State Town law by authorizing the supervisor to pay all expenditures without prior audit. The board did not …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsSelected State Agencies’ Roles in Financial Literacy
… Objectives To determine selected State agencies’ roles in providing financial literacy offerings, including how they … and vulnerable consumer groups and how they measure gains in individuals’ knowledge after participating in financial literacy offerings. We also sought to determine …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyDiNapoli: Wall Street's 2024 First Half Profits of $23.2B Were 79.3% Higher Than Last Year
… spurred by interest income on transactions, due to federal fund rate increases. The gains were offset, however, by …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-wall-streets-2024-first-half-profits-232b-were-793-higher-last-yearXVI.3.E The Reporting Entity – XVI. Financial Reporting
… 2100 – Defining the Financial Reporting Entity Process and Document Preparation: BACKGROUND New York State is … entity due to the direct relationship between the agency and the State, and due to the high degree of their integration into the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityImplementation of Train Service to Grand Central Madison
… November 2023. About the Program MTA is responsible for developing and implementing a unified mass transportation policy for New York City and Dutchess, Nassau, Orange, Putnam, … service and found only a 23% increase in service across all branches. Of the 271 trains added, only 153 trains …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madison