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Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… officials did not: Use competitive methods to select 10 of 16 professional service providers who were paid more than …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalDanby Fire District – Claims Audit (2020M-149)
… be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key Recommendations … have proper supporting documentation, including credit card charge slips. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Key Findings The Assessor did not properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property tax …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Chittenango Central School District – Information Technology (2023M-155)
… officials adequately managed nonstudent network and local user account access and developed an Information Technology … did not adequately manage nonstudent network and local user account access or develop an IT contingency plan. As a … (15 percent) of the District’s nonstudent network user accounts were no longer needed and should have been …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-ramapo-2019-171.pdfPension Payment Option Election – Divorce and Your Benefits
… a small share of the overall pension benefit. For a full description of each option, see the Pension Payment … death. Available options include the Joint Allowance Full (100 percent), Joint Allowance Half (50 percent) or any … member with a customized pension payment option election form during the processing of their retirement application. …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionAIM Payment Amounts and Payment Months by Municipality
Aid and Incentives for Municipalities (AIM)
https://www.osc.ny.gov/files/local-government/data/excel/aim-payments.xlsx2023 Basic Financial Statements and Other Supplementary Information
2023 Basic Financial Statements and Other Supplementary Information
https://www.osc.ny.gov/files/reports/finance/pdf/nys-basic-financial-statements-2023.pdf2020-2024 Legislative Travel and Per Diem Expenses – Assembly
NYS Assembly Total Travel and Non Travel Expenses Paid in Calendar Years 2020 through June 30, 2024
https://www.osc.ny.gov/files/reports/excel/07-25-2024-assembly-final-expenses.xlsx2020-2024 Legislative Travel and Per Diem Expenses – Senate
NYS Senate Total Travel and Non Travel Expenses Paid in Calendar Years 2020 through June 30, 2024
https://www.osc.ny.gov/files/reports/excel/07-25-2024-senate-final-expenses.xlsxJCR External User Guide Town and Village CFOs
JCR External User Guide Town and Village CFOs
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcr-external-user-guide-town-and-village-cfos.pdfJCR User Guide for Town and Village Justices
JCR User Guide for Town and Village Justices
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/jcr-external-user-guide-for-town-and-village-justices.pdfPurchase Order Standard Terms and Conditions (AC 130-S)
Purchase Order Standard Terms and Conditions (AC 130-S)
Reporting Responsibilities for Soil and Water Conservation Districts
Reporting Responsibilities for Soil and Water Conservation Districts Webinar Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/reporting-responsibilities-for-soil-water-conservation-districts-01-26-2021.pdfPutnam County – Court and Trust Funds (2017M-221)
Putnam County – Court and Trust Funds (2017M-221)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-candt-2017-putnam-county.pdfOrange County – Court and Trust Funds (2017M-225)
Orange County – Court and Trust Funds (2017M-225)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-candt-2017-orange-county.pdfAccounting and Reporting Update Other Post-Employment Benefits (OPEB)
GASB Statement 75 changes how local governments account for other post employment benefits (OPEB). This webinar will cover accounting and reporting for OPEB und
https://www.osc.ny.gov/files/local-government/academy/pdf/Accounting-Reporting-Update-073118.pdfWyoming County Court and Trust Funds - (2020-C&T-2)
Determine whether County officials have established appropriate controls to safeguard and account for court and trust funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/wyoming-2020-ct-2.pdfCasino Gaming License and Revenue Distributions (February 2026)
Casino Gaming License and Revenue Distributions (February 2026)
https://www.osc.ny.gov/files/reports/excel/02-09-2026-casino-reading-room-final.xlsxCUNY-specific Action/Reason Codes and Additional Pay Earn Codes
Attachment from Payroll Bulletin No. CU-323
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-323-attachment.pdf