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Mexico Academy Central School District – Procurement (2023M-75)
… Seek competition when procuring professional services for occupational and physical therapy, legal, music therapy, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75X.4 Overview – X. Guide to Vendor/Customer Management
… . If a vendor does not have a Vendor Self-Service account, the agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… economic development activities LDC officials intend to fund, and the associated cost for each. Review and approve …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationAlexandria Central School District – Financial Condition Management (2020M-109)
… or 6.4 percent and the District did not need to use most of the appropriated fund balance for operations. The surplus … statutory limit for the past three fiscal years. As of June 30, 2019, surplus fund balance was $1.75 million, or 12.8 percent of the next year’s budget. District officials have not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/30/alexandria-central-school-district-financial-condition-management-2020mCortland County - Financial Management and Reporting (2019M-162)
… the State Comptroller’s Office (OSC) 519 days late because of the condition of the records. Key Recommendations Fill key financial … identified in previous audits to ensure the accuracy of the accounting records. Update and/or develop policies and …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Gates-Chili Central School District - Financial Management (2019M-53)
… insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by … estimates for revenues and appropriations and the amounts of fund balance and reserves that will be used to fund … District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Lake Pleasant Central School District - School District Website (S9-19-36)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Post … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/lake-pleasant-central-school-district-school-district-website-s9-19-36Haldane Central School District - School District Website (S9-19-32)
… documents to make informed decisions. Officials did not post: A final annual budget or a comprehensive appended … the District’s fiscal decisions. Key Recommendations Must post required information to the District website: Final …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32York Central School District - School District Website (S9-19-35)
… documents to make informed decisions. Officials did not post the: Final annual budget. Budget information – with … decisions. Key Recommendations District officials must post required information to the District website: Final …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier that had been replaced. …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Somers Central School District – User Accounts and Software Updates (2021M-153)
… technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, ransomware attack …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mBenefits
… The Office of the State Comptroller offers competitive salaries and benefits, … their health insurance premiums on a bi-weekly basis. Paid time off (for union-represented employees) 13 vacations … days, 13 sick days, and 5 personal days annually 13 paid holidays annually Flex spending accounts Health Care Spending …
https://www.osc.ny.gov/jobs/benefitsConstitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsEdgemont Union Free School District – Information Technology (2024M-37)
… Disable 34 unneeded network user accounts that had last login dates ranging from July 29, 2021 to July 1, 2023. The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… Key Findings Claims totaling $9.2 million (45 percent of the claims processed) were not properly audited and … were not audited by the claims auditor. 21 Erie 1 Board of Cooperative Educational Services (BOCES) claims totaling … party. District officials disagreed with certain aspects of our findings but indicated that they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Investment Advisory Committee
… by the Comptroller pursuant to Section 423 of the New York State Retirement and Social Security Law. The Investment … Timothy Collins CEO & Senior Managing Director Ripplewood Holdings, LLC Hugh Johnson Chairman & Chief Economist Hugh …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeEliminate Notary Requirement on Membership Application
… 2015-2016: Signed into law on July 21, 2016 as Chapter 123 of the Laws of 2016 – A.9348 (Abbate) – Eliminates the requirement that an application for membership in the New …
https://www.osc.ny.gov/legislation/eliminate-notary-requirement-membership-applicationIX.12 Overview – IX. Federal Grants
… the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the … Guide to Financial Operations REV. 03/31/2025 …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix12-overviewAudits
… and local governments to ensure that they use taxpayer money effectively and efficiently to promote the common good. … audits State and local governments to ensure taxpayer money is used effectively and efficiently to promote the …
https://www.osc.ny.gov/state-agencies/auditsUnified Court System Bulletin No. UCS-92
… and Uniform Blazer Allowance Payments processing and Time Entry procedures. Affected Employees Eligible employees … to eligible employees are authorized under Chapter 203 of the Laws of 2004 that implement agreements between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-92-december-2005-ucs-uniform-allowance-and-uniform-blazer