Search
North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the … Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… could have saved BOCES approximately $85,000 during July 2021 through October 2022. Did not detect billing …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andNew York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… signing legislation which statutorily restores the Office of the State Comptroller’s review of certain state contracts which had previously been removed. … their leadership on restoring oversight and transparency of state spending. I want to thank the good government groups …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial … not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsDisability Retirement – Divorce and Your Benefits
… benefit constitutes marital or separate property in a matrimonial action. Whether a member’s disability …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementRandolph Academy Union Free School District – Capital Asset Inventory Records (2024M-98)
… making them more susceptible to theft without detection. In addition, capital asset inventory records also contained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/randolph-academy-union-free-school-district-capital-asset-inventoryJefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. … not inspected as required. There was no system in place to maintain a complete and accurate master list of businesses … officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Electronic Documents Submission System (EDSS)
… and securely submit data and documents to the NYS Office of the State Comptroller (OSC) Bureau of Contracts (BOC). Access to EDSS To establish a Primary … Virgin Islands 1-866-370-4672 Local Within the Albany, NY area: 518-408-4672 Email ITServiceDesk@osc.ny.gov Mail …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssRhinecliff Fire District – Board Oversight (2024M-154)
… report – pdf] Audit Objective Determine whether the Rhinecliff Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of … their ability to make informed financial decisions and cannot assure taxpayers and other interested parties that …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Audit Committee Charter Guidance and Template
… than eight teachers, to establish an audit committee by January 1, 2006 by resolution of the board. The role of the …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 91-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … of unneeded real property without public bidding) LOCAL LAWS -- Real Property (authority of county to supersede sale … , 1 NY2d 74, 150 NYS2d 585). Rozler , supra , involved the Village Law, which is analogous to the County Law in that it …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 through 2016-17, … estimates for expenditures. Develop a plan for the use of excess unrestricted fund balance in the general fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mCUNY Bulletin No. CU-399
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee increase. Affected … Employees in Bargaining Units TS and SL in titles of Maintenance Worker and Cement Mason Effective Date(s) … Deduction mailbox. … This bulletin notifies agencies of an automatic Dues and Agency Shop Fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-399-international-brotherhood-teamsters-local-237-dues-andCUNY Bulletin No. CU-530
… Units TH, CC and CD Effective Date(s) Paychecks dated March 3, 2016 OSC Actions OSC will identify employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-530-district-council-37-local-384-dues-and-agency-shop-feeCUNY Bulletin No. CU-500
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-500-dc37-local-384-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-482
… Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-482-dc37-local-384-dues-and-agency-shop-fee-increaseTown of Roseboom - Long-Term Planning (2018M-115)
… and reserves to be maintained. Town officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Accounts Payable Advisory No. 55
… – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as … suppliers.” Bulkload agencies are able to submit the Invoice Received Date to the SFS. However, if the Invoice …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateGeorge F. Johnson Memorial Library – Library Expenditures (2016M-214)
… Johnson Memorial Library is located in the Town of Union and the Village of Endicott in Broome County. The Library is … totaled approximately $1 million. Key Finding The Director and Library officials effectively managed Library …
https://www.osc.ny.gov/local-government/audits/library/2016/08/05/george-f-johnson-memorial-library-library-expenditures-2016m-214Accounts Payable Advisory No. 56
… Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State … employees and subunits. This separation helps to reduce the risk of error, waste, or wrongful acts pertaining to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-duties