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City of Salamanca – Employee Benefits (2023M-96)
… complete report – pdf] Audit Objective Determine whether City of Salamanca (City) separation payments were properly authorized, …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Long Lake Central School District – Payroll (2016M-90)
… or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; performing transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… with Respect to State Contracts” requires an agency to post on its website contractor utilization plans and any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateTown of Albion – Supervisor’s Records and Reports (2024M-111)
… corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… steps to increase physical accessibility to programs and services provided at selected Town facilities. Key … to accommodate wheelchairs in the courtroom seating area and at least one accessible restroom. 25 components at the … such as signs identifying van accessible parking spaces and properly secured carpets at the entrance. 22 components …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Electronic Reporting
… do not mail a separate Verification and Checklist. Manual Online Reporting – live August 11, 2025 Manual Online Reporting allows you to securely enter information … reissue the key. If you submit your report by Manual Online Reporting, do not mail a separate Verification and …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… report – pdf] Audit Objective Determine whether the Town of Lancaster (Town) Supervisor (Supervisor) adequately … the firm he improperly contracted with to act as Director of Finance, resulting in incomplete and inaccurate financial … $483,122 were completed without Board approval. 76 percent of non-recurring journal entries were made 70 days after the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32State Agencies Bulletin No. 778
… is not updated prior to the confirm process for that payroll cycle, OSC will update the employee’s Tax Data page … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … To advise agencies that the use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingState Comptroller DiNapoli Releases School District Audits
… and they did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses, officials did … officials did not ensure goods and services were procured in accordance with applicable statutes or district policy and … policy and procedures for 65 percent of the $263,023 in purchases reviewed. The claims auditor did not properly …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsAccounts Payable Advisory No. 29
… of Voucher Authorizers, including appropriate system access controls. Agencies that are customers of the Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationXI-A.1 Purchasing Process Overview – XI-A. Purchasing
… guidance to Business Units about the procurement process in the Statewide Financial System. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and … as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of travel …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local governments and school districts can levy. The following are some of the State Comptroller’s responsibilities under the Chapter … The State Comptroller determines the form and manner of this report. Prescribes Requirements for Excess Funds to …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… website for the period January 1, 2013 through October 15, 2014. Background The Galen-Clyde Joint Fire District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Background The Crystal Beach Volunteer Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsService Retirement Benefit – State Police Plan
… birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are required to … exceed 70 percent of your FAE. If you reach mandatory retirement age before completing 20 years of service, your …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitControls Over Cash Advance Accounts
… the period April 1, 2011 to June 12, 2014. Background Under Section 115 of the State Finance Law, cash advances are …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is governed by a five-member Board of Directors, appointed by the Village … three entities. The Agency inappropriately gifted $250,000 in assets to the FLDC. The Agency made an annual contribution …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196