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Disposal of Electronic Devices
… analysis showed the Department’s policies and procedures for preparing devices for surplus were appropriate to minimize the risk that … We tested 218 electronic devices that had been readied for surplus to determine if these policies and procedures …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesStanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… as investments, cash receipts and disbursements, credit cards, claims processing, capital planning, and information … affairs. The District has no internal controls over credit cards. Key Recommendations Attend and complete the mandatory … the need for credit cards. If credit cards continue to be used, adopt a comprehensive credit card policy and review and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Village of Newark Valley – Capital Planning (2016M-289)
… purpose of our audit was to review the planning process for capital improvements for the period March 1, 2015 through June 30, 2016. Background The Village of Newark Valley is located in Tioga County and has a population of approximately 960. …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289Village of Avon - Board Oversights and Professional Services (2018M-30)
… obtained proposals and executed and monitored contracts for professional services. Key Findings The Treasurer … authorized the use of capital reserve funds for non-capital expenditures. Professional service contracts … for capital reserves and all operating expenditures in appropriate operating funds and use capital reserves for …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Frontier Central School District - Procurement of Professional Services (2018M-98)
… Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring … agreed with our recommendation and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mOpinion 91-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to display a town decal and identification number. You state that the superintendent of highways has objected to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Harrison Central School District - Financial Condition (2018M-260)
… general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Town of Henrietta – Financial Management and Purchasing (2013M-208)
… 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is governed by an elected Town … a significant amount of unexpended surplus funds in the general and drainage district funds. The Board did not … of ethics policy and entered into contracts that resulted in a Board member having a prohibited interest. The Town did …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Examples from GASB Statement 34 - Statement of Activities
… Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants … Taxes: Property taxes, levied for general purposes 51,693,573 ----- 51,693,573 ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesCompliance With Payment Card Industry Standards
… integrated system. CUNY Central Office is responsible for issuing various CUNY-wide policies in areas such as … its colleges with sufficient guidance and direction for addressing and maintaining compliance with PCI DSS … Implement the recommendations detailed during the audit for strengthening technical controls over cardholder data. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsState Agencies Bulletin No. 2357
… of Budget (DOB) approved an increase to Hazard Pay for M/C employees effective July 2025 who currently receive … has increased the systematically calculated hourly rates for Time Entry Earnings Code HZ5 to $1.00/hour and Earnings … a Next of Kin Affidavit has been previously submitted for a deceased employee’s payroll check, OSC will accept a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedState Comptroller DiNapoli Releases Municipal & School Audits
… of the board’s plan to use the funds. The district’s tax levy increased by $771,762 from 2019 to 2024, meaning …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2186
… 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees: Tier 6 SUNY ORP and VDC members are … record keeper to calculate the 2024 two-year look back contribution rates.* *The Multi-Vendor Coordinator, … “ORP/VDC Savings Plans page updated for 2024 Two Year Look-Back.” Questions: Questions regarding the two-year look back …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Comptroller DiNapoli Releases Municipal & School Audits
… records and reports was performed, as required. Chatham Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Kingsbury – Water Fees (2016M-400)
… Purpose of Audit The purpose of our audit was to review the Town’s process for billing and … 1, 2015 through August 31, 2016. Background The Town of Kingsbury is located in Washington County and has a … Town of Kingsbury Water Fees 2016M400 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Sharon Springs – Water Accountability (2014M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for the period June … including reconciling of the water produced to the amount billed and investigating and correcting the …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… to review controls over cash receipts and disbursements for the period January 1, 2013 through September 8, 2014. … Chenango Bridge Fire Company is a volunteer organization in Broome County which contracts with the Town of Chenango to provide fire protection services. Expenditures for 2013 totaled approximately $234,000. Key Finding …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… Purpose of Audit The purpose of our audit was to determine if restitution payments were adequately …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Automated Phone Service
… Below is a list of the phone menu options available to NYSLRS retirees. Many of the … correspond to the numbers you will need to press on your phone for information. In most cases, if you are a retiree or … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceReal Property Tax Exemptions Administration (2017-MR-4)
… granted exemptions that lacked applications, renewal forms or supporting documentation. Assessors misclassified or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4