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Accounts Payable Advisory No. 21
… One Invoice Per Voucher – Business Units ) Business Units can only include one invoice on each voucher. Prior to … invoices for each master contract purchase. A voucher can reference many purchase orders; however, each purchase …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsMember & Retiree E-News Archive — 2026
… news and information, subscribe to E-News . June 2026 Members: Benefit Improvements for Tier 6 Reduced … May 2026 Members Member Annual Statements Available Online Your Membership and Benefits Retirees: Doing Business … Pension Payment? March 2026 Save Time with Retirement Online Retirees: NYSLRS 1099-R Tax Forms Mailed and Available …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2026Unified Court System Bulletin No. UCS-305
… of 2019, implemented the 2017-2021 Agreement between the Unified Court System of the State of New York (UCS) and the … Unified Court System Bulletin No UCS305 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentLocal Sales Tax Data, Reports and Resources
… This increase was higher than the year-over-year growth rates for the same quarter in both 2024 (1.6 percent) and … in the rest of the state increased by 3.9 percent. | Regional Table [.xlsx] Local Sales Tax Collections Up 4.5 … experienced 3.9 percent ($451 million) aggregate growth. | Regional Table [.xlsx] 2025 Local Sales Tax Collections …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesOpinion 2006-11
… under the contract; or (c) appoint an officer or employee who has any such powers or duties. Any contract willfully … (General Municipal Law §804), and any officer or employee who willfully and knowingly violates the provisions of … such as whether he is a member or director of a firm that owns or operates the store. Those factual questions should be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11DiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… to an agreement with Erie County District Attorney Frank A. Sedita, III. He is due back in Erie County Court for … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… access this public query: Reporting Tools > Query > Query Viewer When running the query enter the following values: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… revenue sources to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn from the … to the District. Key Recommendations Ensure all money is deposited intact and in a timely manner. Complete …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andLockport City School District - Procurement (2021M-198)
… could have used a more transparent procurement process for a $3.3 million security enhancement project. They did not seek competition for a facial/object recognition software license, prior to … as “piggybacking.” Officials did not seek competition for four professional service contracts totaling $238,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Woodbourne Fire District – Board Oversight (2023M-98)
… operations. As a result, the Board hindered their ability to make informed financial decisions and levied taxes that were more than necessary to fund operations. The Board did not: Ensure the … records and reports or provided regular financial reports to the Board. Perform a thorough audit of all claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… of misappropriated funds from the Company’s insurance provider and consult with legal counsel regarding other …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… have a safety plan. Eighteen schools did not have a safety team or did not have all the required members. No school met … (boards) must: Appoint all required members to the safety team. Adopt the safety plan annually by September 1 after … The Chief Emergency Officer must ensure that: The safety team develops a plan and annually reviews and updates it …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Town of Hurley – Transfer Station Collections (2024M-132)
… and invoiced by the hauling company, which equates to the Town of Hurley (Town) collecting approximately $51,800 less in fees than it … transfer station collection procedures that did not address segregation of incompatible duties with respect to …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132County of Rockland – Budget Review (B6-16-19)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt totaling $96 million to liquidate the accumulated deficit in the County’s general …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19City of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit … they did not use a request for proposal (RFP) process to solicit written proposals for audit services. The City does not have an audit committee to oversee and evaluate the CPA firm’s work. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… The Company did not require multiple signatures when withdrawing funds from its bank accounts. The Board did not establish a credit …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… through February 28, 2017. Background The Plainedge Union Free School District is located in the Town of Oyster Bay, … Plainedge Union Free School District Financial Condition and ExtraClassroom …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraFalconer Central School District – Financial Management (2016M-146)
… Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Vestal Central School District – Financial Condition (2014M-08)
Vestal Central School District Financial Condition 2014M08
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period … of revenue shortfalls, and the Board allowed budgets to be over-expended. Specifically, the highway fund … fund balance declined from $83,179 at January 1, 2011 to a deficit of $38,059 at December 31, 2012. The general …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146