Search
Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … for. Following referral of these findings to the New York State Attorney General’s office and a subsequent … on a diminishing amount of fund balance. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsTown of Hanover – Procurement (2025M-58)
… Board last updated the Town’s procurement policy in 2021. From January 1, 2024 through December 31, 2024, the Board … should be prepared and provided to our office within 90 days, pursuant to Section 35 of GML. For more information on …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Town of Chester – Time and Attendance Records (2017M-287)
… to record the time actually worked. Leave request forms were not used to monitor paid leave time. Key … all employees to complete time records and leave request forms requiring employee signatures and department head or …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Columbia County – Procurement (2017M-249)
… General Municipal Law and the County’s procurement policy for the period January 1, 2016 through July 17, 2017. … and five Hudson City Supervisors. Budgeted appropriations for 2017 totaled approximately $142.4 million. Noteworthy … the bidding requirements of GML and includes procedures for procuring goods and services that GML does not require to …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249State Agencies Bulletin No. 738
… Purpose To notify agencies of a new insurance deduction code. Affected Employees … To notify agencies of a new insurance deduction code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/738-new-deduction-code-538-metropolitan-propertycasualtyUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the procurement process for the period July 1, 2014 … Ulster Board of Cooperative Educational Services Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingMinerva Central School District – Payroll (2016M-18)
… The District, which operates one school with approximately 120 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/minerva-central-school-district-payroll-2016m-18Piseco Common School District – Claims Auditing (2015M-230)
… Background The Piseco Common School District is located in the Towns of Arietta and Morehouse in Hamilton County. The District, which is governed by an … not operate a school, and its 30 students attend schools in other districts on a tuition basis. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/piseco-common-school-district-claims-auditing-2015m-230Nyack Union Free School District – Reserve Funds (2014M-185)
… The purpose of our audit was to examine the District’s reserve funds for the period July 1, 2012 through March 24, … The amount in the District's unemployment insurance reserve is enough to pay the District's average unemployment … seven years. Key Recommendation Routinely review reserve fund balances and determine if reserves are funded at …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/nyack-union-free-school-district-reserve-funds-2014m-185Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims processing function for … Union Free School District (District) is located in the Town of Southampton, Suffolk County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128South Mountain Hickory Common School District – Cash Disbursements (2016M-109)
… South Mountain Hickory Common School District is located in the Town of Binghamton in Broome County. There are no schools in operation within the District. The District has 33 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/south-mountain-hickory-common-school-district-cash-disbursements-2016mMorristown Central School District – Claims Audit Process (2016M-257)
… The Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and DePeyster in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257East Greenbush Central School District – Claims Processing (2015M-302)
East Greenbush Central School District Claims Processing 2015M302
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-greenbush-central-school-district-claims-processing-2015m-302Town of Stuyvesant – Procurement (2017M-54)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period … services and does not require competitive methods to be used when procuring these services. Town officials were unable to provide documentation showing that they sought competition …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54West Hempstead Water District – Life Insurance (2016M-393)
… of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393Cortland County Industrial Development Agency – Project Management (2015M-303)
… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … Agency officials have developed adequate procedures for selecting and monitoring participating projects and for managing the assistance and incentives provided to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectRFP#0008 – Audit of OSC Internal Controls
… audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to provide services as … audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to provide services as …
https://www.osc.ny.gov/procurement/rfp0008About Employer Contribution Rates – What Every Employer Should Know
… What every employer should know about NYSLRS what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-employer-contribution-ratesNew York State Common Retirement Fund
… New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest public pension plans in the United … System (NYSLRS) members, retirees and beneficiaries. The Fund's mission, values and investment philosophy have … The New York State Common Retirement Fund holds and invests the assets of the New York State and …
https://www.osc.ny.gov/common-retirement-fundUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… if internal controls were adequate to ensure that Company moneys were safeguarded for the period March 1, 2013 … September 11, 2014. Background The Union Center Fire Company, Inc. is incorporated under New York State … and is located in the Town of Union, Broome County. The Company, which is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303