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Fuel Purchases
… the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, … unleaded regular gas to the two subsidiaries that account for most of its fuel purchases. In addition, the Authority … we found the Authority purchased the correct type of fuel for buses, it spent approximately $11,000 more than necessary …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesHuman Resource Practices (Follow-Up)
To assess the extent of implementation of the four recommendations included in our initial audit report Human Resource Practices Report 2018S57
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… County. The elected nine-member Board is responsible for managing the District’s financial and educational … and is responsible, along with other administrative staff, for the District’s day-to-day management under the Board’s … The Board, Superintendent and Assistant Superintendent for Business are responsible for developing and monitoring …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fGeorgetown Fire District – Board Oversight (2014M-264)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … auditor. The Board has not adopted policies and procedures to establish a reasonable level of unrestricted fund balance to be maintained, and fund balance as of December 31, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Adirondack Central School District – Financial Condition (2016M-184)
… condition for the period July 1, 2014 through February 29, 2016. Background The Adirondack Central School District … Herkimer County; the Towns of Lewis, Leyden, Lyonsdale and West Turin in Lewis County; and the Towns of Annsville, Ava, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
Village of Dannemora Internal Controls Over Cash Receipts 2013M7
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7NY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… Thomas P. DiNapoli today announced the appointment of Anastasia Titarchuk to the position of Deputy Chief Investment Officer for the $181.7 billion New … Thomas P DiNapoli today announced the appointment of Anastasia Titarchuk to the position of Deputy Chief Investment Officer for the $1817 billion New …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerDiNapoli: New York Jobs Top 9 Million, New Statewide High
… New York reached its highest employment level ever of more than 9 million jobs in 2014, after adding 538,000 jobs since 2009, according … New York reached its highest employment level ever of more than 9 million jobs in 2014 after adding 538000 jobs since 2009 according to …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-jobs-top-9-million-new-statewide-highDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… Based Targets initiative (SBTi), which are considered a best practice in reducing greenhouse gas (GHG) emissions. They are Domino's Pizza Inc. , medical supply company McKesson Corp. , commercial … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonDiNapoli: New York State Common Retirement Fund Reaches Agreements With Portfolio Companies on Political Spending
… such as The North Face and Timberland Simon Property Group Inc. , the largest shopping mall operator in the United … to do the same. Public disclosure is always in the best interest of shareholders.” Since the 2010 U.S. Supreme … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-portfolio-companies-politicalXII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… AND POLICIES Business Units should, where practicable, use purchase orders to make all purchases. The purchase order authorizes the vendor to provide goods or … order, the Business Unit must create and process a voucher that references the purchase order to liquidate the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… of an existing asset with a similar asset. (An old air conditioning system is replaced by a new air … and performance capabilities, such as replacement of an old air conditioner with a new one of the same type and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… Financial System Imaging and Attachment Guidance of this Guide. Guide to Financial Operations REV. 05/17/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsIX.2.B Terminology – IX. Federal Grants
… needs. Federal awarding agencies establish individual grant award authorizations into ASAP accounts to control the … authorization entered in the ASAP system. Award - See Grant Award Award Periods relate to the length of time that a federal grant award is available for program purposes. Award periods …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyTown of Danby – Audit Follow-Up (2022M-8-F)
… recommendations in the audit report Town of Danby – Town Clerk (2022M-8), released in May 2022. The audit determined … Town Board (Board) did not perform an annual audit of the Clerk’s records. The audit included 10 recommendations to help Town officials monitor and improve the Clerk’s office operations. Background The Town is located in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fTown of Ballston - Water Fund Financial Operations (2023M-60)
… an inventory or list of meters purchased and issued to track costs and ensure rates were applied consistently, … used and could not account for water totaling $300,000. To meet minimum purchase requirements, the Town paid the Town … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Manhasset Union Free School District – IT Asset Management (S9-22-15)
… percent of the sampled assets were not properly accounted for. Specifically: Six assets (one laptop and five … and officials did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Key …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15City of New Rochelle - Elevator Inspections (2018M-62)
… by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) local law, as … ensured that elevators were inspected as required by code or local law as applicable …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Rhinecliff Fire District – Board Oversight (2024M-154)
… were performed. Conduct an annual audit of the Secretary- Treasurer’s (Treasurer) records. Develop and adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Barnard Fire Department – Financial Controls (2015M-134)
… and reported and that Department moneys were safeguarded for the period January 1, 2013 through December 31, 2014. … District and provides fire protection and rescue services for the District’s taxpayers. Expenditures for the 2014 fiscal year totaled approximately $245,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134