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Village of Airmont - Claims Auditing (2024M-1)
Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were appropriate, accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/airmont-village-2024-1.pdfExamination of Island Peer Review Organization
We examined select subcontractor expenses the Department of Health (Department) made to Island Peer Review Organization (IPRO) under contract C027596.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-09-14.pdfTown of Urbana – Access Controls (2022M-4)
Determine whether Town of Urbana (Town) officials properly configured network and computer user access controls to safeguard the Town’s IT systems.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/urbana-2022-4.pdfNew York State Consultant Services Contractor’s Annual Employment Report (Form AC3272s)
New York State Consultant Services Contractor’s Annual Employment Report form.
https://www.osc.ny.gov/files/state-agencies/pdf/agency-form-ac3272s.pdfLGAC - Authority Debt Schedule - 2018
New York Local Government Assistance Corporation - Authority Debt Schedule 2018
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2018.pdfAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2010
Annual Performance Report on New York State's Industrial Development Agencies
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance2012.pdfTown of Dewit – Planning and Zoning and Recreation Departments' Collections (2024M-6)
Determine whether the Town of DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/dewitt-town-2024M-6.pdfCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board properly evaluated and awarded projects and monitored the performance of the businesses that received financial benefits.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/poughkeepsie-2021-168.pdfVillage of Lake George – Records and Reports (2024M-82)
… Key Findings The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill … Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable … 4-408 or ensure the accuracy of the AFR filed with the Office of the State Comptroller (OSC). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… State Contracts” requires an agency to post on its website contractor utilization plans and any waivers of compliance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateOpinion 91-1
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Competitive Bidding (cannot … to allow political subdivisions to participate in such contracts as an exception to competitive bidding … bidding procedures for other participating municipalities in connection with projects being undertaken by individual …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Accounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfState Agencies Bulletin No. 1947
… Code of ANN, 21P or CAL who are in a traineeship (Grade 800) Employees with a Comp Rate Code of ANN, 21P or CAL who … * Employees with a Comp Rate Code of HRY (Grade 600 or 800) * Note: The Payroll System is unable to differentiate … has a Comp Rate Code of HRY and a Grade equal to 600 or 800 and the hourly rate in effect is greater than $15.00, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefCity of Yonkers – Procurement of Professional Services (2017M-268)
… Purpose of Audit The purpose of our audit was to determine whether officials sought … July 1, 2015 through June 30, 2017. Background The City of Yonkers is located in Westchester County and has a … City of Yonkers Procurement of Professional Services 2017M268 …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… in Ontario County. The Company is a not-for-profit organization that operates an ambulance service and provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsBusiness Partners
… a NYSLRS hearing proceeding, or if you are an independent medical examiner, you may be considered a business partner. … to every hearing applicant at no cost. Independent Medical Examiners An independent medical examiner (IME) is a physician who has not been … who takes part in a NYSLRS hearing or an independent medical examiner you may be a business partner …
https://www.osc.ny.gov/retirement/business-partnersVillage of Delhi - Disbursements (2019M-204)
… cover the Village’s insurance deductible with a one year conditional discharge. Key Recommendations Ensure an …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Wayne Central School District – Property Disposal (2021M-161)
… advisory group which also made a recommendation designed to help the District maximize the value of disposed property, … procedures for the sale and disposal of District property to ensure that the District receives the best possible value …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161EMC - Conference Booklet
The official conference booklet of the 2024 Emerging Manager & MWBE Conference
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/2024-emc-booklet.pdf