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Town of Stanford – Financial Condition (2013M-225)
… 31, 2013. Background The Town of Stanford is located in Dutchess County and has population of approximately 3,800. … At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than … the planned use of the unexpended surplus fund balance in a manner that benefits Town taxpayers and provides …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Selkirk Fire Company No. 2 – Board Oversight (2021M-122)
… be assured all moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws … prepare and maintain adequate records and reports for all revenues and expenditures. Board officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Hortonville Fire District – Financial Reporting (2014M-188)
… distinct and separate from the Town of Delaware, located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/hortonville-fire-district-financial-reporting-2014m-188Town of Cortlandville – Fuel Purchases (2012M-171)
… and has a population of approximately 8,500. The Town’s Board of five elected officials, including the Supervisor, … Town. The Town has more than 70 center-lane miles of Town road within the 49 square-mile Town boundaries. The Highway … gas station chain. During our audit period the Town’s fleet of vehicles, including all Town departments, used …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Hadley – Claims Auditing (2015M-198)
… June 30, 2015. Background The Town of Hadley is located in Saratoga County and has approximately 2,000 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… Preparation: Purchase Authorization contracts must use a standard contract letter format . The New York State Contract … must contain a reference to Appendix A, the New York State Standard Contract Clauses). A suggested format for renewals …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsAccounts Payable Advisory No. 22
… Subject: Importance of Referencing a Contract Number on a Purchase Order or Voucher Guidance: All Business … Importance of Referencing a Contract Number on a Purchase Order or Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberAccounts Payable Advisory No. 32
… reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with the Guide … , OSC's Bureau of State Expenditures (BSE) will produce and send 1099 Forms to vendors using regular vendor IDs and to the Internal Revenue Service (IRS) for reportable …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsReview of the Financial Plan of the City of New York, May 2023
Three years removed from the onset of the COVID-19 pandemic, New York City faces ongoing and new risks to its finances just as the economy has shown signs of slowing.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2024.pdfOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfLynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
Determine whether Lynbrook Union Free School District (District) officials ensured students received all services from their individualized education programs (IEPs) and Medicaid eligible services were properly filed to receive Medicaid reimbursements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lynbrook-union-free-school-dsitrict-2022-81.pdf10 Years After Superstorm Sandy: Tracking MTA Capital Spending
The MTA has set aside approximately $7.6 billion for projects related to Superstorm Sandy. More than $4.6 billion of this amount is for restoration projects, while $2.9 billion is for resiliency.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-sandy-capital-projects.pdfVillage of Alden – Ambulance Service Billing and Collection (2016M-321)
… Purpose of Audit The objective of our audit was to review ambulance service billing and collection procedures for the period June 1, 2013 through July 27, 2016. Background The Village of Alden is located in Erie County. The Village, …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Department’s internal controls over financial operations for the period January 1, 2015 through August 10, 2016. … Volunteer Fire Department provides fire protection for the Town of Pittsfield in Otsego County. The Department … is governed by an elected seven-member Board of Directors. For 2015, the Department's reported revenues totaled $9,300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andState Agencies Bulletin No. 2089
… for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $22,028.01. Affected Employees Tier 5 members of ERS … Effective in Administration paychecks dated January 4, 2023, and Institution paychecks dated January 12, 2023. OSC Actions OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023Chestertown Fire District – Claims Processing (2016M-387)
… The Board does not perform a deliberate audit of each claim by comparing the claim as listed on the abstract against available supporting … did not include information necessary to determine the number and dollar amount of the claims authorized for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Comptroller DiNapoli Releases School Audits
… The significant revenue and expenditure projections in the preliminary budget are reasonable. The district’s preliminary budget complies with the property tax levy limit. … The significant revenue and expenditure projections in the preliminary budget are reasonable. The district’s preliminary …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… The significant revenue and expenditure projections in the preliminary budget are reasonable. The district’s preliminary budget complies with the property tax levy limit. … The significant revenue and expenditure projections in the preliminary budget are reasonable. The district’s preliminary …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… to ensure current employment information provided in project applications is supported by adequate …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringCity of Mount Vernon – Payroll (2014M-347)
… 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347