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Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… of our audit was to evaluate the effectiveness of the School’s compact contract with the Brighter Choice Foundation … May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mBOCES Milk Bidding (2018-MS-2)
… [pdf] , Dutches [pdf] , Onondaga-Cortland-Madison [pdf] , and Monroe 2-Orleans [pdf] . Audit Objective Determine … districts (districts). Bidding cooperatively: Maximized buying volume and allowed districts to receive the lowest … Key Recommendation Consider other bidding methods, such as a cooperative purchase, to maximize buying volume when …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/07/27/boces-milk-bidding-2018-ms-2Lewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly … to 38 flags in a timely manner. The one remaining flag that was not responded to in a timely manner was a red flag, indicating that structural failure was a potential …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Huntington – Payroll and Legal Services (2013M-28)
… was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population … the agreements did not require that invoices for legal services provide detail about the basis for the amounts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Saranac - Cash Management (2019M-32)
… and minimized bank fees. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized and bank fees were … with higher available interest rates, revenue could have increased by $56,324 during the audit period. The Town …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… report – pdf] Audit Objective Determine whether Village of Johnson City (Village) employees and elected officials … Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 selected employees … all six elected officials), two employees or 14 percent of employees tested did not complete the annual SHP Training. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16Accounts Payable Advisory No. 74
… Subject : Updated guidance related to the issuance of requisitions and purchase orders to eMarketplace vendors. Reference : Guide to … XII.5.I Prompt Payment Interest XI-A.6 Auto-Sourcing Purchase Orders XII.4.E Electronic Invoicing XI-A.7 …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/74-emarketplace-decommissionedVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… the Village Chief Fiscal Officers’ (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … cause to be audited, the CFOs’ 2022-23 financial records and reports, as required by New York State Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Otsego County – Cost of Temporary Housing (2015M-97)
… Purpose of Audit The purpose of our audit was to examine the County’s administration of the temporary … totaled almost $1.9 million. Key Findings County officials have not taken steps to effectively manage costs. The County’s …
https://www.osc.ny.gov/local-government/audits/county/2016/01/22/otsego-county-cost-temporary-housing-2015m-97Gloversville Public Library – Claims Processing (2014M-81)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s internal controls over claims … fiscal year total $483,000. Key Finding The Board does not have policies or procedures to ensure that claims are …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81East Islip Union Free School District – Financial Condition (2015M-283)
… our audit was to review the District’s financial condition for the period July 1, 2013 through March 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $111 million. … or resolutions that included the intent or funding levels for three reserves totaling $4.1 million. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… levels. If deemed necessary, the Board should research the origin of the existing unemployment reserve and if unable to determine the origin of the reserve, reestablish the reserve in conformance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… the annual budget and has not established a Budget and Finance Committee as required by School by-laws. The School … anticipated outflow of cash for goods or services. Request interim financial reports from the Director of Finance for use in monitoring the School’s financial …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsCampbell-Savona Central School District -- Budget Review (B2-14-11)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11IT Asset Management (2022-MS-2)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Tompkins County Public Library – Financial Management (2015M-250)
… County Public Library is the central library for the Finger Lakes Library System and serves libraries and users in …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250RFP#0008 – Audit of OSC Internal Controls
… June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from independent certified public … links below. The solicitation, and other information as it becomes available, is available for download through the … links: Request for Proposals , in PDF Forms Only , in MS Word format Attachment C – Cost Proposal Form , in MS …
https://www.osc.ny.gov/procurement/rfp0008XVI.4 Overview – XVI. Financial Reporting
… This section outlines policies for selected specialized areas that apply to agencies in the State reporting entity, accountability for some of which is solely or largely the responsibility of … REV. 01/01/2017 … This section outlines policies for selected specialized areas that apply to agencies in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-overviewCUNY Bulletin No. CU-823
… Dates: Changes will be effective in paychecks dated May 1, 2025. OSC Actions: At the request of IBT, Local 237, OSC will … College Security Specialist 9704845 SM $34.89 $42.55 Supervisor of Stockworker 9712202 SP $27.62 $33.02 Supervisor of Stockworker 9712202 ST $39.26 $46.70 Stock …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237State Comptroller DiNapoli Releases Municipal Audits
… not adopt multiyear financial or capital plans to address long-term priorities. An accounting firm hired to perform … were not being enforced and credit card payments were made without adequate documentation. Plattekill Library – …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits