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Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… are disabled after a specified period without a valid user login. BOCES officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Management's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… Determine whether the Town used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and … or indicated they planned to initiate corrective action. … Town of Bolton Urban Development Action Grant Repayment Funds 2017M216 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Town of Chili – Physical Accessibility to Programs and Services (S9-24-33)
… taking additional steps to increase physical accessibility for the 24 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-chili-physical-accessibility-programs-and-services-s9-24-33City of Auburn – Physical Accessibility to Programs and Services (S9-24-31)
… report – pdf] Audit Objective Assess whether City of Auburn (City) officials could take additional steps to … provided at selected City facilities. Key Findings Of the 538 applicable physical accessibility components … City officials should assess the feasibility of taking additional steps to increase physical accessibility …
https://www.osc.ny.gov/local-government/audits/city/2025/02/07/city-auburn-physical-accessibility-programs-and-services-s9-24-31Edgemont Union Free School District – Procurement of Professional Services (2016M-126)
… internal controls over the District’s procurement process for the period July 1, 2014 through January 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $54.1 … District officials did not develop or implement procedures for staff to follow when procuring professional services. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/edgemont-union-free-school-district-procurement-professional-servicesOpinion 98-23
… (establishment of maximum speed limits in villages) VEHICLE AND TRAFFIC REGULATIONS -- Villages (designation of … RULE LAW, §10(1)(ii)(a)(6): A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a … twenty-five m.p.h. zones. You inquire whether, pursuant to Vehicle and Traffic Law, §1643, a village may establish a …
https://www.osc.ny.gov/legal-opinions/opinion-98-23Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, … Town of Grand Island Internal Controls Over Fuel Purchases 2013M182 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Opinion 90-63
… the opinion. LIBRARIES -- Appropriations and Expenditures (recognition dinner for volunteers); (holding party for senior … MUNICIPAL FUNDS -- Appropriations and Expenditures (in recognition of municipal service - dinner for volunteer … citizens) VOLUNTEERS -- Compensation (authority to hold recognition dinners or give awards to volunteers) EDUCATION …
https://www.osc.ny.gov/legal-opinions/opinion-90-63Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled approximately … The Board did not provide oversight of water and sewer account adjustments. The Board has not established … and approve all adjustments made to customers’ water and sewer accounts and ensure that they are adequately …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Onteora Central School District – Procurement and Claims Auditing (2021M-216)
… District (District) officials procured goods and services in a cost-effective manner and ensured claims were audited … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for … District District officials procured goods and services in a costeffective manner and ensured claims were audited for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
Clinton Volunteer Fire Department Inc Oversight of Financial Activities 2014M142
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialState Agencies Bulletin No. 2019
… the April 2022 PEF Salary Increase: Employees with a Comp Rate Code of ANN, 21P or CAL who are in a traineeship (Grade 800) Employees with a Comp Rate Code of ANN, 21P or CAL who are in an NS position (Grade 600) Employees with a Comp Rate Code of ANN, 21P or CAL who are in an NS position (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2019-april-2022-public-employees-federation-pef-salary-increaseXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… may request documentation to confirm goods were received in satisfactory condition or services were rendered prior to … Adjustment Vouchers of this Guide. All refunds against a lapsing appropriation not approved by OSC by close of … 1st – September 30th September 30th* *If these dates fall on a non-business day, see the State Agencies Events …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsOpinion 90-53
… This opinion represents the views of the Office of the State Comptroller at the time it was … may contract with a private corporation to exercise the powers and perform the duties of the positions of assessor building inspector and deputy …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… report – pdf] Audit Objective Assess whether Town of Tonawanda (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 865 applicable physical accessibility components … proper height and length. 19 components at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42State Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… corrections officer and his wife were arrested Friday for allegedly giving false pay stubs to "boost" their family income to qualify for mortgage loans from KeyBank and Citizens Bank, according … was quickly exposed and they now will be held accountable for their actions. I thank District Attorney Soares for …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanXII.6 Unique Payment Situations – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6-unique-payment-situationsContract #C001221 – Multipliers Leadership Training Services
… by the Office of the State Comptroller Issued March 25, 2026 The Office of the State Comptroller (“OSC”) is seeking …
https://www.osc.ny.gov/procurement/contract-c001221State Agencies Bulletin No. 2184
… Purpose: The purpose of this bulletin is to notify agencies of the pensionable overtime earnings … limit for Tier 6 ERS members for calendar year 2024 is $20,459.00. Affected Employees: Tier 6 members of ERS Plan … increases each calendar year. The amount of the increase is based on the Consumer Price Index of the previous year. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2184-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2024