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Town of Princetown – Claims Auditing (2015M-50)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims audit … as a result of this audit. … The purpose of our audit was to review the internal controls over the Boards claims audit …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $132.4 million. Key Finding The … District did not establish formal, written cash receipt policies and procedures. Key Recommendation Develop written policies and procedures for handling cash receipts. … Long …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Lawrence Union Free School District – Financial Condition (2016M-52)
… Purpose of Audit The purpose of our audit was to examine the … Free School District is located in the Town of Hempstead, Nassau County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Tax Data Verification Form
… has changed and can now be done in the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formIndigent Legal Services Fund
… The Office of the State Comptroller no longer has a role in the administration of the Indigent Legal Services (ILSF) …
https://www.osc.ny.gov/local-government/required-reporting/indigent-legal-services-fundXI.12 Overview – XI. Procurement and Contract Management
… The management of contractual agreements is a critical aspect … for closing and, if necessary, re-establishing contracts in the Statewide Financial System (SFS). Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewMWBE Waivers Granted
… October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted July-September 2025 Available October 15, 2025 … Granted waivers of MWBE …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… existing building adds square footage to the building and increases the value of the capital asset. 60511 Building … capacity. Any other maintenance-related expenditure which does not increase the value of the building. 60601 Highways & …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsOpinion 91-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … Administration contract) -- Purchase Through County or State (no similar exception for federal General Services …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Putnam County – Probation Department Collection of Revenue (2014M-5)
… revenues due the Department. Key Recommendation There are no recommendations in this report. … Putnam County Probation …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Madison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Purpose of Audit The purpose of our audit was to determine if restitution payments were adequately …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Town of Sheldon – Financial Management (2017M-261)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed and … plan. Key Recommendations Revise the fund balance policy to ensure a reasonable amount of unrestricted fund balance is …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Warrensburg Central School District - Financial Condition Management (2017M-265)
… fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent … out. Key Recommendations Develop realistic estimates of appropriations. Adopt a written plan to use excess fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mDover Union Free School District - Information Technology (2018M-112)
… use, access and loss. Key Findings Employees accessed websites for social networking, shopping, travel, … officials did not properly secure the server room. In addition, sensitive IT control weaknesses were … and controls that restrict access to inappropriate websites. Secure the server room so that only authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Port Jefferson Union Free School District - Claims Processing (2018M-055)
… established and properly implemented an adequate system to audit vouchers prior to payment. Noteworthy Achievements We reviewed 60 general … and 10 extra-classroom activity claims totaling $2,705 to determine whether the claims audit process in place had …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… [read complete report - pdf] Audit Objective To determine whether the County Hospital and Skilled Nursing … The cafeteria manager did not ensure documentation to support the sales from the kiosk or vending machines was … and have initiated or indicated they planned to initiate corrective action. … Wyoming County Hospital …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Unified Court System Bulletin No. UCS-186
… discontinuance of deduction code 542 for Amalgamated Term Life Insurance. Affected Employees Unified Court System … discontinuance of deduction code 542 for Amalgamated Term Life Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-186-discontinue-deduction-code-542-amalgamated-term-life-insuranceUnified Court System Bulletin No. UCS-115
… (Bankers Security Group). Affected Employees Employees in Bargaining Unit S9 represented by the New York State Court …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-115-change-eligibility-ing-reliastar-life-insurance-company-newUnified Court System Bulletin No. UCS-120
… Purpose To notify the Unified Court System of the modified … Unit SK represented by DC37 Local 1070 Effective Date(s) Paychecks dated August 22, 2007 OSC Actions OSC will … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. To obtain authorization …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-120-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-101
… Insurance Program. Affected Employees Employees in Bargaining Unit DR represented by Court Officers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-101-change-eligibility-aflac-voluntary-supplementary-insurance