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City of Lockport - Budget Review (B1-16-16)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation … Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of 2015 (the "Act"), authorized …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Pitcairn – Claims Auditing (2024M-69)
… This increased the risk that claims could have been paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim … or the use of State contract could have saved money. For example, a State diesel fuel contract could have saved …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeTown of Dix – Supervisor’s Control of Cash (2022M-57)
… 2020, the former bookkeeper received $1,254 in dental and vision insurance through the Town and paid $126 of the …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Opinion 2001-1
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … (authority to pay overtime compensation in excess of Fair Labor Standards Act minimum requirements) PUBLIC OFFICERS AND … board may authorize overtime payments at reasonable rates of pay in excess of the minimum payment requirements of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Village of Fayetteville – Information Technology Policies (2017M-47)
… Purpose of Audit The purpose of our audit was to determine if the Board established … population of approximately 4,400. The Village is governed by an elected five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-fayetteville-information-technology-policies-2017m-47DiNapoli Announces Sale of $540 Million State of New York General Obligation Bonds
… into favorable pricing and refunding savings.” The winning bids were as follows: Series 2025A Tax-Exempt Bonds to … a true interest cost bid of 2.730%. The state received 7 bids for the $365.3 million of Series 2025A Tax-Exempt Bonds. … over nineteen years. The state received a total of 8 bids for the $8.5 million of Series 2025B Taxable Bonds. The …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-sale-540-million-state-new-york-general-obligation-bondsTown of Carrollton – Justice Court Operations (2018M-21)
… by a combined total of approximately $6,340 as of October 12, 2017, and Court officials were unable to …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Overview – Special 20- and 25-Year Plans
… Electing coverage under Section 383-e or 383-f is irrevocable and may not be beneficial for every member . …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewDiNapoli Statement on the Passing of Reverend Dr. Calvin O. Butts III
… He was an educator, dedicated to the students of SUNY Old Westbury. I will miss his friendship and pray for his …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-statement-passing-reverend-dr-calvin-o-butts-iiiX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial System (SFS). Only the VMU can establish a Special Use Vendor ID Number. When a Business … Revenue Service Taxpayer Identification Number (TIN) match where appropriate, to validate vendor information and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idCity of Amsterdam – Budget Review (B23-5-4)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of … the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4State Agencies Bulletin No. 231
… is followed. NOTE: If OSC has not established an escrow account for your agency and you enter deduction code 431 and … payroll system, it will be credited to a special escrow account and reported to DCJS. When the fingerprint card is processed, the DCJS special escrow account will be charged and a report issued to your agency. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/231-fingerprint-fee-processingClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Clinical Associates of the Finger Lakes (CAFL) on its Consolidated Fiscal Report (CFR) were properly …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualBackground Checks at Municipal Youth Programs (2012-MS-5)
… helped create a safe environment for community youth participating in municipally sponsored youth programs for the period January 1, 2010, to May 18, …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5County of Ulster – Property Tax Exemptions (2016M-333)
… audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Village of Lisle - Board Oversight (2018M-124)
… that receipts were deposited and disbursements were for proper Village purposes. Key Findings The Board did not … of the Clerk-Treasurer’s duties and did not provide for an annual audit of the Clerk-Treasurer’s records. … a total of $2,800. Key Recommendations Perform or provide for an annual audit of the Clerk- Treasurer’s records. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-lisle-board-oversight-2018m-124Accounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorVillage of Galway – Claims Processing (2014M-79)
… the Village’s internal controls over claims processing for the period of June 1, 2012 through January 31, 2014. … comprises a Mayor and two Trustees. Reported expenditures for the fiscal year ending May 31, 2013 totaled $61,068. Key … established and follow a good system of internal controls for the approval of claims. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/village/2014/06/13/village-galway-claims-processing-2014m-79Village of Voorheesville – Claims Processing (2014M-135)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls … 1, 2012 through March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135