Search
Westchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement processes for … Key Recommendation Modify the procurement policy to include provisions for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive bidding laws when …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199DiNapoli: 529 College Savings Program Lowers Fees
… announced today. "We're making it easier for New Yorkers of all income levels to invest in their loved ones' futures as the cost of a college education continues to rise," DiNapoli said. "As … the tenth fee reduction in the last 15 years. The largest of the direct-sold 529 plans in the country, New York State's …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesEmployer E-News Archive — 2025
… make sure you receive the latest Retirement System member and retiree news. December 2025 Pay Your Annual Invoice by December 15 and Save Money Reminder for Administrators: Ensure Staff Can …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Plattekill Library – Budgeting Practices (2017M-95)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s revenue … Plattekill Library is a public library located in the Town of Plattekill in Ulster County. The Library, which provides …
https://www.osc.ny.gov/local-government/audits/library/2017/09/08/plattekill-library-budgeting-practices-2017m-95Walton Central School District – Financial Condition (2014M-118)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Walton Central School District is located in the Towns of Walton, Franklin, Hamden, Masonville, Sidney and Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/walton-central-school-district-financial-condition-2014m-118Lyme Central School District – Financial Condition (2016M-383)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition … The Lyme Central School District is located in the Towns of Brownville, Cape Vincent, Clayton and Lyme in Jefferson …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/lyme-central-school-district-financial-condition-2016m-383Sauquoit Valley Central School District – Financial Condition (2016M-88)
Sauquoit Valley Central School District Financial Condition 2016M88
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… report – pdf] | [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the … The purpose of our review was to assess the Newark Valley Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fWalden Fire District – Disbursements (2014M-184)
… the Board properly monitored the District’s disbursements for the period January 1, 2013 through February 18, 2014. Background The Walden Fire District is a district corporation of the State, distinct and separate … County in which it is located. The District, which covers 26 square miles and serves approximately 11,300 residents, is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Lake George Central School District - Purchasing (2018M-167)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly … evidence to document competition was sought based on established requirements. Ensure adequate procedures are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167LaFayette Central School District - Fixed Assets (2018M-073)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed assets. Eighteen fixed … for maintaining fixed assets. Ensure all fixed assets with a value that exceeds the established threshold have a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Accounts Payable Advisory No. 13
… vouchers should contact the SFS Help Desk for assistance: phone 518-457-7737 (toll-free 877-737-4185), e-mail …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsVacating Orders – Divorce and Your Benefits
… after retirement cannot change any pension payment option election required by the prior DRO. If an option election was required by the prior DRO, the Vacating Order …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersTioga Central School District – Cash Management (2020M-83)
… and manage a comprehensive investment program or comply with the District’s investment policy. Had officials invested available funds in a financial institution with higher interest rates, the District’s interest earnings … monthly cash flow forecasts that estimate available funds for investment. Ensure excess funds are invested in a manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83State Agencies Bulletin No. 130
… with this code, using the Gen Deduction CD (Agency) panel. Refer to Bulletin No. 89 for instructions on how to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programState Comptroller DiNapoli Releases Audits
… reimbursements on time and in a manner that recovers all funds. However, the division lost $120,475 in federal funding …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsCost-Saving Ideas: Evaluating Solid Waste Collection Options
… private company, citizens must receive the highest quality of service for the lowest possible cost. To determine if your community’s system of collection is the most cost-effective, evaluate different methods and estimate the cost of each option. The local government, when considering which …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsOpinion 88-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTY SHERIFF -- Liability (loss of funds) INSURANCE -- Liability Insurance (authority of …
https://www.osc.ny.gov/legal-opinions/opinion-88-36State Agencies Bulletin No. 1488
… Purpose To notify agencies of an automatic dues and agency shop fee increase for … To notify agencies of an automatic dues and agency shop fee increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1488-lifeguard-corps-uup-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-411
… Purpose To notify CUNY of the modified eligibility for Deduction Code 380, AFLAC … To notify CUNY of the modified eligibility for Deduction Code 380 AFLAC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-411-change-eligibility-aflac-voluntary-supplementary-insurance