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Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)

… The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000 residents. The … five contracts with payments totaling $12.6 million and found that the Board did not properly award two of these contracts − for public works projects and sidewalk replacement services − that resulted in payments …

https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293

Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)

Determine whether Town Officials have adequate controls to safeguard Highway Department assets and if they used a competitive process to procure highway goods

https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18

Management of the Student-School Matching Algorithm

… Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching … admissions processes at NYCPS, which includes management of the algorithm. The algorithm uses preferences to match … Public Schools NYCPS adequately managed selected aspects of the admissions process and the studentschool matching …

https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithm

XI.15.A Competitive Grants Procurement Record – XI. Procurement and Contract Management

… of contracts. The Competitive Grants Procurement Record Checklist ( AC 3270-S ) identifies the documentation required … copy of the Competitive Grants Procurement Record Checklist with the Procurement Record. Use of the Checklist will guide agencies in providing the required …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15a-competitive-grants-procurement-record

Central Islip Union Free School District - Claims Audit Process (2018M-170)

https://www.osc.ny.gov/files/local-government/audits/pdf/central-islip.pdf

CUNY Bulletin No. CU-329

… agencies of the procedures to process nonresident alien scholarships in PayServ. Affected Employees CUNY nonresident alien students who receive scholarships Background A scholarship is an amount given to … that are taxed under other income codes. Only unqualified scholarships for nonresident aliens will be reported using …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarships

Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)

Determine whether Town Officials have adequate controls to safeguard Highway Department assets and if they used a competitive process to procure highway goods..

https://www.osc.ny.gov/files/state-agencies/audits/pdf/fremont-18.pdf

Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)

… (Board) did not ensure purchases were made at the best price. District officials could not demonstrate that …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115

Town of Sidney – Supervisor’s Disbursements (2015M-214)

… of Audit The purpose of our audit was to assess the Board and Supervisor’s oversight of the disbursement process in the Supervisor's office for the period January 1, 2014 through June 25, 2015. … The Town of Sidney is located in Delaware County and has a population of approximately 5,800. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214

Town of Princetown – Claims Auditing (2015M-50)

… internal controls over the Board’s claims audit process for the period January 1, 2013 through October 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Finding The … complete and thorough audit of claims, and the claims were for legitimate Town purposes. Key Recommendations There are …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50

Town of Hadley – Claims Auditing (2015M-198)

… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims audit process for the period January 1, 2014 through June 30, 2015. … The purpose of our audit was to review the internal controls over the Boards claims audit process for the period January 1 2014 through June 30 2015 …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198

Town of Hounsfield - Claims Auditing (2019M-215)

… for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board did not … for appropriate purposes and properly audited and approved prior to payment …

https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215

City of Mechanicville – Procurement (2025M-60)

… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and …

https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60

Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)

… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …

https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87

Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)

… claims were adequately supported, for appropriate purposes and independently reviewed and approved prior to payment. Key Findings We reviewed 100 claims totaling $846,279 and determined they were for appropriate purposes and … claims were adequately supported for appropriate purposes and independently reviewed and approved prior to payment …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claims

State Agencies Bulletin No. 1639

… No. on the reissued check will be the original check number combined with the original check date. Agency Actions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1639-reissuance-state-payroll-checks

XVI.3.A Financial Statements – XVI. Financial Reporting

… (formerly comprehensive annual financial report ) Process and Document Preparation: Financial reporting is the process … information concerning the financial condition and activities of an entity. Although governmental financial … to meet the information needs of citizens, governing and legislative bodies, sellers and buyers of debt …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statements

Disability Retirement – When Employees Retire

… can be filed by the employee or someone authorized to file on the employee’s behalf. For example, the employee’s … as the employer, you also have the authority to file on behalf of your employee. When we receive a disability … the case and recommend approval or disapproval. Filing on Behalf of an Employee You can file a disability retirement …

https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement