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Rockland County Community College - Employee Benefits (2020M-5)
… overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid … the correct amounts. Perform the buyout calculations in order to verify the accuracy of the County calculation. …
https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5Kings Park Central School District - Procurement of Professional Services (2020M-22)
Determine whether the Board and District officials adhered to the law and District policy when procuring professional services
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesTown of Fishkill – Audit Follow-Up (2013M-246-F)
… County. The Town Board is the legislative body responsible for managing Town operations. The Recreation Department’s revenues for 2011 and 2012 were $315,222 and $383,957, respectively. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fTown of Almond - Tax Collection (2019M-188)
… deposited and remitted real property tax collections in a timely and accurate manner. Key Findings The Clerk did … issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates. … manner. Issue and retain adequate evidence of receipt for all tax payments collected. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188IX.12.K Functional Clearance Patterns – IX. Federal Grants
… occurs. To calculate CMIA interest liabilities, it is necessary for OSC to develop functional clearance patterns. This is done by compiling data from the SFS and reports received …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… All contracts or amendments between the State of New York and any contractor (whether individual, … partnership, or corporate) must have proper acknowledgment of the contractor's signature affixed thereto. Refer to attachment for examples of acknowledgments . The requirement for acknowledgment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureIX.12.G Check Clearance Patterns – IX. Federal Grants
… bank account each day after the state makes a disbursement of federal funds. That is, the clearance pattern reflects how … states to develop check clearance patterns for the purpose of: Timing the drawdown of selected federal programs, as with Medicaid beneficiary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsThurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Mount Pleasant Central School District – Financial Condition (2015M-82)
… The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Fire Island Union Free School District – Leave Accruals (2015M-289)
… Purpose of Audit The purpose of our audit was to determine if leave accrual records were accurately …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/18/fire-island-union-free-school-district-leave-accruals-2015m-289Chappaqua Central School District – Financial Condition (2015M-193)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through April 8, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $116.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices for the period July 1, … Finding District officials developed reasonable budgets and managed fund balance responsibly in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Half Hollow Hills Central School District – Procurement (2016M-239)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through March 31, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $241 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Eastern Suffolk Board of Cooperative Educational Services – Purchasing (2016M-194)
… Purpose of Audit The objective of our audit was to examine BOCES’ purchasing and asset disposal activity for …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/26/eastern-suffolk-board-cooperative-educational-services-purchasing-2016m-194Ellicottville Central School District - Information Technology (2019M-14)
… networking, shopping, travel and other personal use. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Accounts Payable Advisory No. 35
… Subject: Updates to the payment terms available in the Statewide Financial System (SFS) Reference: Guide to … in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies receive volume discounts … of payment. Agencies are not allowed to use this term for other types of payments and must receive prior approval …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsCUNY Bulletin No. CU-838
… insurance coverage through the City of New York Employee Benefits Program are affected. Effective Dates: Effective in paychecks dated July 24, 2025, for Institution Current and August 7, 2025, … should be directed to the University Director of Employee Benefits at CUNY Central Office. … The purpose of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changesOpinion 2002-14
… issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate appropriateness of settlement) CONSTITUTIONAL LAW -- Gifts and Loans (work … property in connection with evaluating appropriateness of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 90-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 98-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … satisfactorily completed a training course offered by the State Office of Fire Prevention and Control, or an equivalent … may not be arbitrarily imposed ( cf . Orloski v New York State Department of Civil Service , 99 AD2d 630, 472 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-98-20