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Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… distribute Program tickets in accordance with the New York State Gaming Commission’s (Commission) Regulations and …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in … as required by the Board-adopted policy. The Purchasing Agent could not provide documentation to support efforts were …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesContinuing Crisis: Drug Overdose Deaths in New York
… drug overdose death rates were higher than the statewide average (25.4) in 10 of 15 counties for which there are data; … of fifteen counties have 2020 rates above the statewide average of 25.4 deaths per 100,000 population; the 2020 rate … County, where drug overdoses exceeded the statewide average by 18 deaths per 100,000 population. FIGURE 5: County …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkLocal Sales Tax Sharing in New York State
… Most counties in New York State share a portion of their local sales tax revenue with cities, towns, villages and, in a few …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-stateState Agencies Bulletin No. 2181
… paper Form W-2 statement must provide consent. The consent by the employee must be made electronically in a way that … to withdraw a consent and the effective date and manner by which the employer will confirm the withdrawn consent. The … Electronic Forms W-2 statements must be furnished by the same due date as the paper Forms W-2 statement. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2181-new-york-state-payroll-online-nyspo-electronic-delivery-2023-form-w-2State Agencies Bulletin No. 2282
… with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2024 tax year. Affected Employees: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2282-new-york-state-payroll-online-nyspo-electronic-delivery-2024-form-w-2XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… is a comprehensive list of those funds included in the New York State reporting entity, organized under GAAP*, as of … Fund 20600-20601 Charter Schools Stimulus Fund 21500-21503 New York State Infrastructure Trust Fund 21900-22266** … 20100-20209** Combined Expendable Trust Fund 20300-20301 New York Interest on Lawyer Account Fund 20350-20351 NYS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrState Agencies Bulletin No. 835.1
… provide agencies with information and procedures regarding the revised calculation of affected employees’ salaries and the processing of … compare to the employee’s hourly rate for the same year. Do not include hours paid as overtime when reporting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilVillage of Penn Yan – Procurement (2024M-152)
… in accordance with Village policy. As a result, there is an increased risk that the Village paid more than …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Generic PINs
The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General Services’ (OGS) Fuel Card Services Contrac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-03-05.pdfAudit Services U.S., LLC (Contract No. C001149)
Audit services for the identification, collection, and processing of out-of-state abandoned property agreement with Audit Services U.S., LLC. New York State Comptroller's Contract Number C001149.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/contracts-c001149.pdfMount Pleasant Blythedale Union Free School District - Procurement (2022M-86)
Determine whether Mount Pleasant Blythedale School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-pleasant-blythedale-union-free-school-district-2022-86.pdfBoquet Valley Central School District – Procurement (2021M-132)
Determine whether Boquet Valley Central School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/boquet-valley-2021-132.pdfThe Prompt Contracting Law - Background
Chapter 166 of the Laws of 1991 added Article XI-B (the Prompt Contracting Law) to the State Finance Law to promote prompt contracting with not-for-profit organ
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/pcl-background.pdfOswego City School District - Separation Payments - (2021M-194)
Determine whether Oswego City School District (District) officials calculated separation payments to certain District employees in accordance with Board-approved employment contracts or collective bargaining agreements (CBAs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2021-194.pdfRockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockville-centre-union-free-school-district-s9-19-28.pdfIsland Trees Union Free School District - School District Website (S9-19-34)
Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/island-trees-union-free-school-district-s9-19-34.pdfMWBE Report 2017-2018 Fiscal Year
In the 2017-18 fiscal year, the Common Retirement Fund recorded robust growth in its investments with MWBE managers. As detailed in the tables below, total allo
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2017-18.pdfAudit of the Tuition Assistance Program at DeVry College of New York (2014-T-2)
The objective of this audit was to determine whether DeVry College of New York (DeVry) officials complied with the State Education Law and the Commissioner of E
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14t2.pdfOpinion 92-52
… that bear on the issues discussed in the opinion. PUBLIC AUTHORITIES -- Municipal Cooperation (joint investments by municipalities and public authorities) MUNICIPAL COOPERATION -- Municipal Funds (joint investments with public authorities) MUNICIPAL FUNDS -- Deposits and …
https://www.osc.ny.gov/legal-opinions/opinion-92-52