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State Agencies Bulletin No. 2387
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2387-2025-csea-work-related-clothing-allowance-asu-employees-representedOpinion 98-1
… combine fixed-route transportation with subcontracted taxi or wheelchair transportation. You ask whether the county … within or without such municipal corporation to provide water supply, street sweeping or maintenance, sidewalk …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 91-48
… involvement in, or relationship to the project. Article 18 of the General Municipal Law (§800, et seq .) contains the … §801), and none of the exceptions contained in article 18 are applicable (see General Municipal Law, §802). If an … board's proceedings. A "contract", for purposes of article 18, is defined in General Municipal Law, §800(2) as any …
https://www.osc.ny.gov/legal-opinions/opinion-91-48DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… I want to commend the Steuben County Sheriff’s Department for working closely with my staff as we continue our audit …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsDiNapoli: Organic Farms Growing in New York
Sales of organic farm products rose 56 percent statewide from 2008 to 2014 with $164 million in sales that year as New York ranked third nationwide in the number of certified organic farms according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… Comptroller Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget released today increases anticipated spending to more … State Comptroller Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2026 Executive …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… identified in Section 5 - Agency Payment Preparation and Submittal of this Chapter. ONLINE BUSINESS UNITS When denying … identified in Section 5 - Agency Payment Preparation and Submittal of this Chapter. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherCost-Saving Ideas: School District Auditing – External Auditor
… changing the audit firm to ensure independence and fresh prospective. (We encourage, but don’t require, audit …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCost-Saving Ideas: Establishing an Effective Fleet Management System
… Determining the Better Deal: A Case Study You may need to make a determination on what type of vehicle is needed. A … counterparts; therefore, they appeared more desirable. To determine if buying used mid-sized cars was cost … but that you need a cost analysis based on total costs to determine the best option based on the local government's …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemRailroad Bridge Inspection Program (Follow-Up)
… Purpose To determine the extent of implementation of the six … the Department properly oversaw railroads in the State to ensure they meet the bridge inspection requirements. We … inspection reporting requirements and made recommendations to improve the Department’s oversight. The Railroad Bridge …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followManagement of General School Funds (Follow-Up)
… that school officials did not exercise due diligence and care over General School Fund (GSF) accounts. We could not … extracurricular and co-curricular activities, such as the senior trip, senior prom, and athletic events. We made nine …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followReview of Credit Card Expenses at Finger Lakes DDSO
… Lakes Developmental Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June 4, 2014. The objective of … Lakes Developmental Disabilities Service Office DDSO to Finger Lakes Home Supply from Dece …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoStamford Central School District – Fund Balance Management (2022M-199)
… taxpayers, and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by an average of $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the District realized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… controls and communicating an acceptable use policy (AUP) to business office staff. Key Findings District officials did … PPSI by developing and communicating a comprehensive AUP to business office staff. As a result, PPSI related to District employees and finances could be exposed because …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Miller Place Fire District – Credit Cards (2024M-58)
… report – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire … Determine whether the Miller Place Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Town of Burke – Fiscal Oversight (2016M-277)
… (OGS) to receive State contract pricing for diesel and heating fuel purchases. The Board did not annually audit or …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… District is a district corporation of the State, distinct and separate from the Town of Colesville and is located in Broome County. The Board of Fire … The District does not have adequate financial policies and procedures. While the Board has adopted a purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the … Key Findings District officials have not developed a formal, documented multiyear capital plan. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Jericho Union Free School District – Financial Management (2016M-328)
… of our audit was to examine the District’s financial management practices for the period July 1, 2014 through May … Jericho Union Free School District Financial Management 2016M328 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Irvington Union Free School District – Information Technology (2016M-266)
… $57.7 million. Key Findings The acceptable use policy does not address computer users who do not use the District’s … purposes or the inappropriate use of IT equipment. The email policy allows for the use of personal email through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266