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Vendor File Advisory No. 3
… Subject and Policy: Agencies should collect and record the email address and phone number for a vendor’s Primary Contact … agencies should collect and record a Primary Contact’s email address and phone number. SFS recently updated the … not required for a primary contact that does not have an email address and/or phone number. Including a phone number …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressOpinion 96-13
… and the State Employees' Retirement System. June 21, 1996 Vincent J. Messina, Jr., Esq., Town Attorney Town of Islip …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … sign time cards showing their approval, and pre-approval for overtime was not required. In addition, the town does not … the town made purchases from the board member’s business for more than $3,000. Town of Caton – Supervisor’s Records …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… AI systems as well as lack of staff training also create opportunities for inadvertent noncompliance and contribute to …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksPartial Lump Sum Payment at Retirement – Divorce and Your Benefits
… portion of their retirement benefit as a Partial Lump Sum (PLS) payment at retirement, in exchange for a permanently … of their monthly benefit. Read about eligibility and how a PLS is calculated on our Partial Lump Sum Payment page . A member with a DRO can choose a PLS option. If the DRO addresses the PLS, NYSLRS will review …
https://www.osc.ny.gov/retirement/members/divorce/partial-lump-sum-payment-retirementWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in our prior audit report, dated March 2013, and whether the District established policies and procedures to ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for … Wayne Central School District Financial Management and Property Purchase and Disposal 2014M152 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseCohoes Public Library – Governance and Operations (2015M-259)
… provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. … nine-member Board of Trustees. Budgeted appropriations for 2014 were approximately $242,000. Key Findings The Board … not audit and approve claims prior to them being processed for payment by the City. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Thurston Fire Company – Board Oversight (2016M-429)
… The Company is operated in accordance with its bylaws which stipulate that a Board composed of seven elected … books and records in January 2015 or 2016. The credit card policy lacks a requirement for receipts and … and responsibility and the procurement policy does not include thresholds or information required to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Steuben County – County Bridge Maintenance (S9-13-1)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 1,390 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsCity of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over payroll processing for the … budget codes. The Comptroller uses the report to enter the payroll expenditure totals into the central … aspects of the payroll process. Where it is not feasible to adequately segregate duties, City officials should …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207City of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Compliance With School Safety Planning Requirements
… complies with the school safety planning requirements in the Safe Schools Against Violence in Education (SAVE) Act. The audit covered the period July 1, … with the school safety planning requirements outlined in the Law and State and City Regulations. For example, we …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsIndividuals with Disabilities Education Act – Federal Funding and New York
… supported with IDEA funds. Allowable IDEA expenses include school aide or paraprofessional services, school psychologists, other related services as required by a … Number of Schools IDEA Funding Bronx 1,345 312 $19,681,298 Brooklyn 2,914 432 $42,633,142 Manhattan 1,165 244 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-actComptroller DiNapoli Releases Municipal Audits
… had almost complete control of the cash receipt function, without adequate oversight. In addition, receipts were not …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… adopt a multiyear financial operating plan to provide a framework for future budgets and to facilitate the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterTown of Olive – Claims Processing and Information Technology (2012M-223)
… 1, 2011, to August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of … Town of Olive Claims Processing and Information Technology 2012M223 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … has not submitted required annual financial reports to OSC for 2010 through 2014. The Treasurer does not provide …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113County of Rockland – Budget Review (B6-16-19)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt totaling $96 million to liquidate the accumulated deficit in the County’s general …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Generic PINs
… Contract Guidelines (Guidelines), the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). … cards does not comply with the Guidelines, the State Use Policy, or DEC Policies, and DEC does not have sufficient …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pins