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Village of Odessa – Clerk-Treasurers' Records and Reports (2020M-11)
… Determine whether the Clerk-Treasurers accurately and completely accounted for, recorded and reported financial transactions in a timely manner. Key Findings The former Clerk-Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/06/16/village-odessa-clerk-treasurers-records-and-reports-2020m-11Overview – Legacy Reporting
… please refer to our Independent Contractor vs. Employee page .) Employers using the enhanced reporting …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewBradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… not-for-profit organization that provides fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… District (District) officials ensured students received all services from their individualized education programs (IEPs) and … Key Findings Officials did not ensure students received all services from their IEPs or that all Medicaid-eligible … District District officials ensured students received all services from their individualized education programs …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Town of Oxford – Procurement (2024M-88)
… contracts for public works purchases totaling $31,689. Insurance coverage and engineering services totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Border City Hose Company – Financial Oversight (2025M-39)
… – pdf] Audit Objective Determine whether Border City Hose Company Inc. (Company) officers provided adequate oversight of Company operations to ensure financial activities were properly recorded and reported and … Determine whether Border City Hose Company Inc Company officers provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… and better gun background checks and took time to join me in an effort to educate others on childhood obesity. I …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyWynantskill Union Free School District – Payroll (2016M-66)
… The Wynantskill Union Free School District is located in the Towns of North Greenbush, Brunswick and Poestenkill in Rensselaer County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66South Orangetown Central School District – Claims Processing (2016M-104)
… The South Orangetown Central School District is located in the Town of Orangetown in Rockland County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Guilderland Central School District – Cash Disbursements (2017M-29)
Guilderland Central School District Cash Disbursements 2017M29
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Village of Tivoli – Procurement (2015M-79)
… Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Sachem Public Library – Claims Processing (2016M-327)
… district public library that serves over 83,000 residents in the Towns of Brookhaven, Islip and Smithtown in Suffolk County. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Town of Kent – Procurement and Information Technology (2017M-85)
… of our audit was to evaluate controls over procurement and information technology (IT) for the period January 1, … Background The Town of Kent is located in Putnam County and has a population of approximately 14,000. The Town is … elected five-member Town Board. The Town budgets for 2016 and 2017 were each $18.2 million. Key Findings The Town did …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85State Agencies Bulletin No. 1899
… Deposit is reversed due to an overpayment, who request a check exchange, and who request a Payroll Check Reissue for … to seven (5-7) business days after the SFS blackout period ends. OSC will continue to receive and process direct deposit … to seven (5-7) business days after the SFS blackout period ends. AC-230s submitted to reverse the overpayment in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsSupplemental Payments to Executive Employees
… WCHCC has a formal supplemental compensation program and whether the payments under the program were warranted and justified. The audit covered the period January 1, 2012 through January 15, 2016, and focused on payments to senior management employees for … WCHCC has a formal supplemental compensation program and whether the payments under the program were warranted and …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesUnified Court System Bulletin No. UCS-280
… regarding this bulletin may be directed to the Tax and Compliance mailbox …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-280-prepaid-legal-service-benefit-unified-court-system-ucsOpinion 89-59
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a town water district may raise the cost of both operation and maintenance and debt service solely by the imposition of water rates on the users of the water …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Introduction to IT Governance – Information Technology Governance
… local governments and schools invest a considerable amount of resources into their information technology (IT) systems … implemented and monitored, collectively increase the odds that your systems and data will remain safe. … safeguard your IT investments there are a number of internal controls that if appropriately implemented and …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceState Agencies Bulletin No. 1864
… regarding this bulletin may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020City of North Tonawanda – Financial Operations (2012M-203)
… the City’s oversight of its volunteer fire companies and the City’s purchasing process for the period January 1, … 2012. Background The City of North Tonawanda is located in Niagara County and has approximately 32,000 residents. The City is governed …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203