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Brookfield Central School District – Claims Audit Process (2018M-6)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately documented, were … The Brookfield Central School District is located in the towns of Bridgewater, Brookfield, Columbus, Hamilton, Madison and Sangerfield in Chenango, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/brookfield-central-school-district-claims-audit-process-2018m-6Homeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… the Homeless Housing and Assistance Fund, HHAC provides State financial assistance in the form of grants, loans, or … From the inception of the program in 1983 through State Fiscal Year 2019-20, the State appropriated … provider contracts. Our initial audit report, issued on January 10, 2019 and covering the period April 1, 2015 …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followHeat and Hot Water Complaints (Follow-Up)
… Objective To determine the extent of implementation of the eight … and development agency. As a part of its mission to promote quality and affordability of housing, HPD works to protect tenants’ rights relating to the safety and … To determine the extent of implementation of the eight …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followRequest for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdfEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… Qualifications, Hiring, and Promotions (Report 2017-S-48 ). About the Program According to its mission statement, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followSeeking Competition in Procurement Webinar Presentation
Discuss legal requirements for competitive bidding, including statutory amendments to the General Municipal Law § 103 and various exceptions to the bidding requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/seeking-competition-in-procurement-06-22-22.pdfDiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad
… administrative leave from the police department in April 2025 as a result of the investigation. He was later … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations , 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squadMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. … one member being appointed as Chairman, and is responsible for the District’s overall financial management. The District’s general fund budget totaled $968,200 for the 2012 fiscal year. Key Findings The Board audits …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … request reimbursement for the fund by submitting all bills or receipts for purchases made from the petty cash …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney … of Polk County, Florida, with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County … to have stolen over $50,000 in pension benefits from the New York State and Local Employees Retirement System, payable …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overVacancies at the Clinton Towers Mitchell-Lama Housing Development (2017-N-1) 90-Day Response
To determine whether vacant housing units at the Clinton Towers Mitchell-Lama housing development were being rented in a timely manner.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17n1-response.pdfVacancies at the Clinton Towers Mitchell-Lama Housing Development (2017-N-1)
To determine whether vacant housing units at the Clinton Towers Mitchell-Lama housing development were being rented in a timely manner.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17n1.pdfAccounts Payable Advisory No. 62
… at a dollar amount within the agency’s authority as set in law or by contract. The PO communicates critical … POs, including selecting the unit of measure that is in accordance with the contract or most closely associated to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… This section provides guidance to State agencies in determining whether a contract-related transaction must be … procedures for submission of contract-related transactions in the Statewide Financial System (SFS) and obtaining OSC’s … As a rule, the contract processing information provided in this section is applicable regardless of the specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewOpinion 88-45
… in the opinion. CAPITAL IMPROVEMENTS -- Financing of (bank line of credit unauthorized) LOCAL FINANCE LAW, §§20.00, … the Local Finance Law to borrow by the establishment of a line of credit with a bank but may issue capital notes to the … be permitted to draw against the entire amount of the line all at once or in increments. Interest would be payable …
https://www.osc.ny.gov/legal-opinions/opinion-88-45V.3.H Category Code – V. Chart of Accounts (COA) Governance
… There are over 50,000 Category Codes that are configured in the SFS. Where a Category Code field is used or required, … is entered into the SFS. Category Codes are only available in the Purchasing module. All Category Codes are mapped to … the Category Code to Account Mapping, can be found in SFSCoach under Training Material “Category Codes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … were planned or enacted. Because there is no information on the lead levels of the 39 water outlets not sampled for … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingRavena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… from sampling, how they would be secured against use, and what remedial actions were planned or enacted. Because there is no information on the lead levels of the 61 water outlets not sampled for testing, we … , which you received with the draft audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andOpinion 95-20
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees paid in Surrogate's Court proceedings seeking multiple relief) COURTS -- … Whether a surrogates court should charge a petitioner one filing fee or separate …
https://www.osc.ny.gov/legal-opinions/opinion-95-20XVI.3.K Interim Reporting – XVI. Financial Reporting
… to this policy are required due to the shorter time frame in which interim statements must be prepared. Exceptions are … prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in the interim period in which the revision is made and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reporting