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Lake Pleasant Central School District – Claims Auditing (2021M-202)
Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lake-pleasant-2021-202.pdfInternal Controls Over Selected Financial Operations (2018-S-66) 180-Day Response
To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected financial operations to provide reasonable assurance that State assets are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s66-response1.pdfCopiague Fire District – Procurement (2020M-114)
Determine whether Copiague Fire District (District) officials used a competitive process to procure goods, services and professional service providers and ensured that no conflict of interest existed in the procurement process.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copiague-district-2020-114.pdfFairview Fire District – Procurement and Claims Audit (2025M-75)
Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/fairview-fire-district-2025-75.pdfEastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)
… the network could be accessed by unauthorized individuals. In addition to sensitive information technology (IT) control … user accounts (18 percent) that were not needed or logged in to for at least six months, including: 165 student … necessity and disable unnecessary network user accounts in a timely manner. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023mNewsletters
… Local Employees' Retirement System Winter 2024 Spring 2023 Fall 2022 Spring 2022 Police and Fire Retirement System The … Police and Fire Retirement System Winter 2024 Spring 2023 Fall 2022 Spring 2022 Retirees Retiree Notes — For retirees of the New York State and Local Retirement System Fall/Winter 2025 Winter 2024-25 Summer 2024 Winter 2023-24 …
https://www.osc.ny.gov/retirement/publications/newslettersXII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… . Agencies can also use Open Book New York using the State Payments search capabilities (refer to … The Office of the State Comptroller OSC will provide Business Units with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerCUNY Bulletin No. CU-671
… the Time Entry page. Affected Employees CUNY employees in the following titles are affected: Staff Nurse (Full-time) … Nurses Health Specialty Differential payment for employees in the classified staff titles of Staff Nurse and Nurse Practitioner is made in accordance with the 2010-2017 agreement between CUNY and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-671-2019-city-university-new-york-cuny-nurses-health-specialtyState Agencies Bulletin No. 1768
… to Internal Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and Social … Verified of “ SSN not in file (never issued to anyone)”: Verify that the employee’s correct SSN has been entered in … should retain a copy of each letter and any response from the employee for four (4) calendar years in the event of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1768-verification-employees-social-security-number-ssn-and-name-be-reportedStandardizing Overtime Reporting
… 368 of the Laws of 2017 – A.8092 (Abbate) / S.5256-A (Golden) – Standardizes the reporting period for which the …
https://www.osc.ny.gov/legislation/standardizing-overtime-reportingEast Ramapo Central School District – Budget Review (B25-5-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… the Treasurer’s activities, approve bills prior to payment, or ensure that an audit of the Company’s finances … accurate, and timely accounting records. Prepare monthly bank reconciliations and financial reports and present them … statute. Evaluate the use of automatic payments and review bank statements to ensure that all automatic payments are for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… $45,000 in revenue including $20,800 in foreign fire insurance premiums, and disbursed approximately $49,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts for the … The purpose of our audit was to assess the Librarys internal …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223XI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) will not approve a contract that provides the vendor with the unilateral right to terminate the contract for convenience. While there is no legal prohibition … a vendor with the unilateral right to terminate a contract can create a situation in which all vendors are not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsResponsible Contractor Policy Annual Report for 2024
For 2024, there was a total of $342,734,464 in qualifying contracts, of which 100% were awarded to Responsible Contractors.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-contractor-policy-annual-report-2024.pdfResponsible Contractor Policy Annual Report for 2023
For 2023, there was a total of $426,052,056 in qualifying contracts, of which 100% were awarded to Responsible Contractors.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-contractor-policy-annual-report-2023.pdfResponsible Contractor Policy Annual Report for 2022
For 2022, there was a total of $195,817,395 in qualifying contracts, of which 100% were awarded to Responsible Contractors.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-contractor-policy-annual-report-2022.pdfCoeymans Hollow Fire Corporation – Board Oversight (2022M-84)
Determine whether Coeymans Hollow Volunteer Fire Corporation (Company) Board of Directors (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-fire-corporation-2022-84.pdf