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Village of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)

… to the Internal Revenue Service (IRS) or the New York State Department of Taxation and Finance (NYSDTF), which …

https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107

Town of Summit – Town Clerk (2024M-51)

… percent of the fees collected in accordance with New York State (NYS) Town Law (Town Law) Section 30 which required the …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51

Rhinecliff Fire District – Board Oversight (2024M-154)

… operations. As a result, the Board hindered their ability to make informed financial decisions and cannot assure … financial and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, … generally agreed with our findings and indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154

Wallace Volunteer Fire Department – Board Oversight (2024M-125)

… did not submit various annual reports to the Office of the State Comptroller (OSC), the Internal Revenue Service (IRS) …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125

KIPP Tech Valley Charter School – Enrollment and Billing (2012M-256)

… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to August 31, 2012. Background A charter school is a public … population during the 2011-12 and 2012-13 fiscal years to determine whether the billing invoices were accurate and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/kipp-tech-valley-charter-school-enrollment-and-billing-2012m-256

Crown Point Fire District – Board Oversight (2024M-29)

… transparency to the Board, taxpayers, Office of the State Comptroller (OSC) and other interested parties. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29

East Aurora Union Free School District - Procurement (2023M-125)

… policy or ensure that employees followed New York State General Municipal Law (GML) when procuring goods and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125

Frankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)

… to process paychecks, vendor payments, student grades or State aid claims. Key Recommendations Establish adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assets

Holland Central School District – Claims Audit (2021M-210)

… or planned to initiate corrective action. 1 New York State Education Law Section 1709 (20-a) …

https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210

Town of Morehouse – Records and Reports (2021M-182)

… documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as required. Bank reconciliations …

https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182

XI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management

… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay … Although agencies are encouraged to request early pay discounts whenever feasible, they should not be used as a … evaluate proposals/bids. To encourage additional early pay discounts throughout a contract term, contracts should …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchases

IX.7.F M-Year Legislation – IX. Federal Grants

… from September 30, 2015). OSC strongly recommends that state agencies make every effort to disburse and/or adjust …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislation

IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants

… fringe benefit and indirect cost standard rates into the State Financial System. In some cases, the federal government … Budget. For example, a special rate can be developed for a state-administered program or an organizational unit …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costs

Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)

… distribute Program tickets in accordance with the New York State Gaming Commission’s (Commission) Regulations and …

https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-and

Town of Sweden – Justice Court (2014M-318)

… has a population of approximately 14,175 and includes the State University of New York College at Brockport. The Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318

Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)

… with real property taxes, water and sewer charges, and State aid. Key Findings The Board and Supervisor did not …

https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… less, localities cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement

… years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox at TaxandCompliance@osc.ny.gov . The subject should indicate that the email is …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-years