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Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
… totals approximately $1.1 million. Key Findings The Board does not receive a report of disbursements made to property …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Marcellus Central School District – Online Banking (2020M-66)
… for all electronic transactions. The online banking policy does not clearly indicate how online transfers will be …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Town of West Seneca – Purchasing (2015M-11)
… $49.1 million. Key Findings The procurement policy does not reflect dollar thresholds that were increased in New …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Ulster – Fire Protection Services (2015M-177)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the fire … Key Recommendations Enter into written contracts or pass detailed Board resolutions for fire protection services …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Town of Tyrone – Financial Management (2014M-343)
… financial plans to govern budgeting practices. The Board does not perform an annual audit of the records of any …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-tyrone-financial-management-2014m-343Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… balance equivalent to an entire year’s budget. The Library does not have formal policies or procedures to ensure …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Southside Academy Charter School - Enrollment and Billing (2019M-70)
… other resident districts a total of $27,389. The School does not have a good process in place to identify changes in …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Tonawanda City School District – Financial Management (2016M-370)
… Ensure that unrestricted fund balance at fiscal year-end does not exceed the statutory limit. … Tonawanda City School …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/03/tonawanda-city-school-district-financial-management-2016m-370New York State Department of Labor - Unemployment Insurance Payments to County Jail Inmates (2015M-278)
… inmates’ eligibility for UI benefits. Key Findings NYSDOL does not have complete and accurate inmate records, which …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/12/02/new-york-state-department-labor-unemployment-insurance-payments-countyRye Neck Union Free School District – Information Technology (2016M-280)
… approximately $39.6 million. Key Findings The District does not have adequate policies and procedures for personal, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/rye-neck-union-free-school-district-information-technology-2016m-280Southern Cayuga Central School District – Financial Management (2015M-224)
… condition. The District’s multiyear financial plan does not address its debt share or declining enrollment. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Eden Central School District – Payroll (2017M-11)
… particularly in situations where wages or pay rates change or when there are additional payments. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/eden-central-school-district-payroll-2017m-11Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… $56 million. Key Findings BOCES’ purchasing policy does not clearly describe if there are any conditions or …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Vendor Responsibility Forms
… form is intended to be used when your government entity does not have a Government Authorizer available to establish …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsState Agencies Bulletin No. 844
… available to employees for personal use, the employee can change to the cents-per-mile rule on the first day for which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/844-reporting-taxable-value-personal-use-employer-provided-vehicles-andState Agencies Bulletin No. 766
… available to employees for personal use, the employee can change to the cents-per-mile rule on the first day for which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/766-reporting-taxable-value-personal-use-employer-provided-vehicles-andOpinion 89-35
… MUNICIPAL FUNDS -- Deposits and Investments (authority to make temporary investments) TOWN BOARD -- Powers and Duties … fiscal officer" of the town. Although local enactments may make it appropriate to generally refer to the comptroller as … invest moneys under section 11. The General Municipal Law does not define "chief fiscal officer", but, based on the …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Opinion 89-25
… village and town, the village is indebted or obligated to make the debt service payment on the town debt, or if the … below, that village reserve fund moneys may not be used to make the proposed payments. Article 2 of the General … or improvement district (GML, §§119, 119-a). Article 5-D does not, however, define "capacity in excess of its own …
https://www.osc.ny.gov/legal-opinions/opinion-89-25State Agencies Bulletin No. 2329.1
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … BU 05 (PEF) Rent Regulations Services Unit BU 67 (DC 37) Background: The following Chapter Laws provide for a … last rating date as the effective date, the Reason code USP (Unsat Perf), and the appropriate increment codes as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesOpinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11