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Contract Advisory No. 12

… grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants Gateway system … the use of the Gateway System for contract development and submission, refer to the Grants Reform website . References: …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactions

State Comptroller DiNapoli Releases Municipal Audits

… Auditors reviewed 116 properties with agricultural, senior citizen and veteran exemptions and found 14 lacked adequate …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0

Onondaga County – Court and Trust Funds (2025-C&T-3)

… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials … estates are entrusted to the CFO for safekeeping by order of the surrogate’s court. Together, the CFO, county clerk and … The purpose of our review was to determine whether County officials …

https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3

Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)

… end of 2018. Key Recommendations Review water and sewer billing rates annually and revise them as necessary to ensure … monitor the budgets throughout the year. Develop a plan to address the negative fund balances in the water and sewer …

https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116

East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)

… established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students. Key … established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-school

CUNY Bulletin No. CU-412

… The increase is pursuant to the 2008-2011 Memorandum of Agreement between CUNY and IATSE Local One dated August 6, … from Carmelo Batista, Jr. dated August 10, 2010. Agreement Provisions The 2008-2011 Memorandum of Agreement between CUNY and IATSE Local One provides for the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cuny

State Agencies Bulletin No. 1522

… the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax Information CFR is subject to all applicable withholding … to affected PEF participants informing them of the tax implications. CSEA CSEA participants are informed of the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1522-certification-licensure-and-exam-fee-reimbursement-clefr-2016

Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)

… Determine whether Roslyn Union Free School District District officials appropriately tracked …

https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipment

Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)

… user accounts and permissions and the review of audit trail reports. Limit user account permissions in the … of the financial application system administrator account on the audit trail reports. Assign user account permissions … corrective action. Appendix B includes our comments on the District’s response. …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access

Red Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)

… does not maintain a record of daily cash balances in the checking and savings accounts and cannot perform monthly …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financial

Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)

… the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved … Treasurer manages the financial activities of the daily lottery account, retaining all ticket stubs sold and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls

Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… – pdf] Audit Objective Determine whether the Village of Riverside (Village) Clerk-Treasurers prepared and maintained … Determine whether the Village of Riverside Village ClerkTreasurers prepared and maintained …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Town of Chesterfield – Town Clerk (2024M-110)

… 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 … remit all collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank …

https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110

Fairview Fire District – Payroll and Leave Accruals (2024M-96)

… inaccurate and unsupported. Paid five employees $55,407 in overtime payments that could have been avoided or reduced. … which they are entitled. Review payroll errors identified in this report and, if appropriate, consult with the attorney … B includes our comment on an issue that was raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96

Greece Central School District – Procurement of Professional Services (2024M-129)

… $346,995 without using the required Request For Proposals (RFP) process. Using RFPs increases awareness of other …

https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024m

Barnard Fire Department – Financial Controls (2015M-134)

… Purpose of Audit The purpose of our audit was to determine whether … Background The Barnard Fire Department is located in the Town of Greece, Monroe County. The Department, which is … cash receipts. The President did not appoint a Finance Committee to perform the key financial oversight duties …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134

Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)

… 2013 totaled $353,614. Key Findings The Treasurer did not offer a legitimate Company purpose for $7,123 in cash …

https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176

State Agencies Bulletin No. 1436

… tax withholding purposes only and does not increase the employee’s compensation. Tax Information CFR is subject to … taxes. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll … CSEA CSEA participants are informed of the taxability upon enrollment in the program. Questions Questions regarding this …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1436-certification-licensure-and-exam-fee-reimbursement-clefr-2015