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XI.2.A Thresholds – XI. Procurement and Contract Management
… that are food, including milk and milk products or animal or plant fiber products, that are grown, produced, … in New York State or textile products manufactured from animal or plant fiber grown or produced predominantly in New … Contracts (BOC). Guide to Financial Operations REV. 06/03/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsTown of Spencer – Disbursements (2025M-35)
… Board did not conduct a thorough and deliberate audit of all claims paid during the audit period. As a result, we … being paid without the Board’s knowledge. We reviewed all 647 non-payroll disbursements made during the audit … included on a Board-approved abstract, which is a list of all claims that have been audited and approved for payment. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Village of Weedsport – Financial Management (2025M-76)
… [read complete report – pdf] Audit Objective Did the Village of Weedsport (Village) Board of Trustees (Board) … Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, the difference between revenues and expenditures accumulated …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Comptroller DiNapoli Releases Municipal Audits
… a town would need a leasehold interest, or at least a license for town use, to spend funds to improve private … standards or guidelines related to the industrial control system cybersecurity. …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. … New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsCost-Saving Ideas: Overtime Planning and Management
… savings. Employee salaries and benefits, including pension benefits, are large expenses for New York's local … wages can significantly increase personal service 1 and pension costs. For example, 8 to 30 percent of wages paid to … legal counsel, as appropriate. AWS examples Five-day flex schedule: Regular start and end times, but allows for changes …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementDiNapoli Announces Latest Fiscal Stress Scores
… 2017. In New York, all counties and towns, 44 cities and 10 villages have a calendar-based fiscal year – a total of …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-announces-latest-fiscal-stress-scoresDivorce – State Police Plan
… Divorce can affect your retirement benefits. The New York State Court of Appeals has determined that retirement benefits are considered marital property and can … be required to name your ex-spouse as beneficiary of any pre-retirement death benefit payable. You may be required to …
https://www.osc.ny.gov/retirement/publications/1518/divorceDiNapoli: Statewide Agency Overtime Tops $337 Million Halfway Into 2015
… over last year. But the mid-year totals reflect only a small portion of overtime costs incurred in the statewide …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-statewide-agency-overtime-tops-337-million-halfway-2015City of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… was to examine the County’s internal controls over inmate healthcare for the period January 1, 2011, through December … The Sheriff’s Office is responsible for administering healthcare services for County jail inmates. Certain costs … Findings During 2011, the County paid $230,686 for inmate healthcare services for inpatient and outpatient care. We …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Divorce – Special 20- and 25-Year Plans
… Divorce can affect your retirement benefits. The New York State Court of Appeals has determined that retirement benefits are marital property and can be divided … be required to name your ex-spouse as beneficiary of any pre-retirement death benefit payable. You may be required to …
https://www.osc.ny.gov/retirement/publications/1517/divorceState Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Clinton …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… Enlarged City School District , Miller Place Union Free School District and the Peru Central School District . … for general operating expenditures. Miller Place Union Free School District – Check Signing (Suffolk County) The … Cortland Enlarged City School District Miller Place Union Free School District and the Peru Central School District …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… of the School’s compact contract with the Brighter Choice Foundation (Foundation) for the period July 1, 2011 through … $32,218 to become a member of the charter school network and receive services stated in the compact. We reviewed the compact document and did not identify a specific declaration made by the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mTown of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management and fuel inventory records for the period January 1, 2011, to July 31, 2012. Background The …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253City of North Tonawanda – Financial Operations (2012M-203)
… company fundraisers that operated at a loss and provided free alcohol to participants. City officials did not maintain … the sale of alcoholic beverages, confer with the City’s legal counsel as to the City’s potential liability to third …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Charlotte Valley Central School District – Financial Condition (2013M-232)
… Board’s adopted budgets also included appropriating fund balance totaling more than $2 million during the 2007-08 to … 2011-12 fiscal years. However, only $420,000 of this fund balance was actually needed due to the operating surpluses in … $1,155,011). This resulted in the unexpended surplus fund balance to be more than the 4 percent statutory limit, at …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is … IT. We found that copies of back-up data are not stored in a secure off-site location, and the Board has not … of cash receipts. Review the duties of those involved in the cash receipts process in the recreation center and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. … allowing the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financial