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X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… for more information). This subsection provides the agency with guidance on how to request OSC to register … purchase orders will be electronically sent Primary Vendor Contact Name A person who makes the legal and financial … disregarded entity is a single-member limited liability company that reports its income on its owner’s tax return. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Thomas P. DiNapoli announced his office will audit the Hempstead Industrial Development Agency and Valley Stream … related to approval of the Green Acres Mall project in Hempstead. “The Green Acres project has drawn noticeable … DiNapoli said letters were sent this week to the Hempstead IDA executive director and board of directors, and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectComptroller DiNapoli Releases Municipal Audits
… work. In addition, the town’s annual independent audit did not assess internal controls, ensure that financial …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Alton Fire District , Village of Tivoli , Village of Tuckahoe and the City of Yonkers . “In … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Alton Fire …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1Richland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Town of Chautauqua – Fiscal Stress (2013M-220)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012, through July 16, 2013. … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s budgeted appropriations for the 2013 fiscal year were approximately $1.3 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Village of Liberty – Financial Condition (2013M-109)
… May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village … did not maintain the Village’s accounting records in an accurate manner. As a result, in two of the last five fiscal years, Village officials …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Town of Candor – Fund Balances (2014M-157)
… April 8, 2014. Background The Town of Candor is located in Tioga County, has a population of approximately 5,000 … years 2011 through 2013, fund balance available for use in each of the four major operating funds has either … formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… total adjusted bank balance. Provide monthly balance sheet reports to the Board or comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Town of Ripley – Town Clerk Collections (2024M-139)
… complete report – pdf] Audit Objective Determine whether the Town of Ripley (Town) Town Clerk/Tax Collector (Clerk) … Determine whether the Town of Ripley Town Town ClerkTax Collector Clerk recorded deposited …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Hammondsport Central School District – Multiyear Planning (2024M-54)
… balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund … The audit report includes four recommendations to help improve the District’s multiyear planning. Except as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Freeport Union Free School District – Financial Management (2024M-49)
Determine whether the Freeport Union Free School Districts District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… were not met. We also found: Required Annual Financial Disclosure Statements that are meant to help identify … and official should complete and file an annual financial disclosure statement. Monitor PILOT billings and collections …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mTown of Sheridan – Shared Services Costs (2023M-74)
… whether the conveyance was in the Town taxpayers’ best financial interest. Although the County installed a … real property to help ensure the conveyance is in the best interest of Town taxpayers. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit corporation … that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency is … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Wellsville Central School District – Financial Management (2017M-159)
… The Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, which is governed by an … taxes at a level greater than needed and that estimates in the annual budget for the planned use of fund balance are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … expenditures, which generated approximately $2.1 million in operating surpluses. District officials have historically … by transferring unrestricted fund balance, which resulted in the unrestricted fund balance staying within the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andWayne Central School District – Financial Management (2012M-229)
… Wayne Central School District Financial Management 2012M229 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229North Colonie Central School District – Claims Processing (2013M-9)
North Colonie Central School District Claims Processing 2013M9
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/29/north-colonie-central-school-district-claims-processing-2013m-9Town of Sidney – Budget Review (B4-13-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19