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State Agencies Bulletin No. 862
… Purpose To inform agencies of the Bureau of State Payroll Services telephone hotline and to provide … staff with assistance for urgent questions and issues on payroll close days. Agency payroll staff must only use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/862-new-telephone-hotline-earnings-payroll-related-emergenciesSelected Personal Service Contracts
… The first was a contract with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation … Authorities Law. We found that ESDC officials were not in compliance with many of these requirements for both the BDO and Adrienne Driben personal service …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… the Society’s Board was unaware of and did not approve. To hide her theft, she allegedly falsified business records. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairVillage of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… cash receipts and disbursements and performed her duties in accordance with statutes. Key Finding The Board engaged … cash receipts and disbursements and performed her duties in accordance with statutes …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202South Mountain Hickory Common School District – Financial Management (2022M-49)
… the surplus fund balance limit established by New York State Real Property Tax Law Section 1318. Develop accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mTown of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… and motor oil totaling $81,980. Unreimbursed fuel usage by the Plymouth Fire District (District) totaling $7,203. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16XII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State … and guidance for Business Units when making payments to vendors doing business with New York State. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesHighland Central School District – Non-Instructional Overtime (2021M-8)
… officials properly authorized and monitored overtime for non-instructional employees. Key Findings District … officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime … employees were paid overtime totaling $203,444, primarily for non-emergencies. With appropriate scheduling, over …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/highland-central-school-district-non-instructional-overtime-2021m-8Town of Evans – Board Oversight (2016M-2)
The purpose of our audit was to review managements response to independent and external auditor reports for the period January 1 2012 through September 29 20
https://www.osc.ny.gov/local-government/audits/town/2016/04/08/town-evans-board-oversight-2016m-2Comptroller DiNapoli Releases School Audits
… District and the West Seneca Central School District . “In an era of limited resources and increased accountability, … The significant revenue and expenditure projections in the tentative budget are reasonable. The district … $3.2 million. After the district’s planned use of $500,000 in fund balance, the remaining unassigned fund balance is …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0II.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingDiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 1.84 percent for the 2018 fiscal year, according to State Comptroller … P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 cities and 10 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Southold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Hampton Bays Union Free School District – Claims Processing (2013M-333)
… function that ensure claims are audited in a timely manner and are properly supported. Even though the claims auditor … formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 claims, totaling $154,909 to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Germantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Columbia County. The District is governed by a Board of Education which comprises seven elected members. The … expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Parsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Parsons’ CFR for the fiscal year ended June 30, 2015. About the Program … between three and five years of age. Parsons is reimbursed for these services through rates set by SED. The … Parsons reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must be reasonable, …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Canajoharie Central School District DelawareChenangoMadisonOtsego BOCES East Moriches Union Free School District Fishers Island Union Free School District FranklinEssexHamilton BOCES
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) contract transactions requiring OSC approval, State agencies … all cost proposals, including those of the unsuccessful vendors, must be included in the procurement record submitted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsState Comptroller DiNapoli Releases School Audits
… in the annual budgets. Auditors also found that BOCES can manage its software more effectively and efficiently. …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0E-Docs Contract Transmittal Form (AC-3308-S)
For state agencies to attach to documents transmitted to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/ac3308s-fillable.pdf