Search
Berkshire Fire District - District Operations (2020M-40)
… when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Town of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial operations for the period … June 30, 2016. Background The Town of Burke is located in Franklin County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… [read complete report – pdf] Audit Objective Determine whether Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were properly accounted for and deposited in a timely manner. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Campbell-Savona Central School District -- Budget Review (B2-14-11)
… Purpose of Audit Our purpose of our budget review was determine whether the significant … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11CUNY Bulletin No. CU-607
… Instructions to Change Existing Deductions or Start New Deductions If a change to the employee’s current … Transit. If a record exists, select the + sign to insert a new row in the Deduction Details section and continue with … Deduction Code 438 , select the + sign to insert a new row in the General Deduction page and continue with Step …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-607-2018-cuny-pre-tax-transit-and-parking-rate-changesBid Request 24P-08BR – ServiceNow Additional ITIL (Fulfiller) Licenses
… Bid Request Issued by the Office of the State Comptroller Issued 3/04/2025 The Office of the State Comptroller (“OSC”) is seeking Bids for the purchase of …
https://www.osc.ny.gov/procurement/24p-08brOpinion 2005-9
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board members) EDUCATION LAW §§1901, 1914, 2102-a: A board member of a central high school district who is …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, and … has not filed the annual update document with the State Comptroller’s Office for the years 2009, 2010, 2011 and … balances. File the delinquent AUDs with the Office of the State Comptroller and file future AUDs in a timely manner. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Yates County – Court and Trust Funds (2025-C&T-1)
… delayed turning over $44,940 of abandoned property to the State Comptroller for three years. The County Clerk’s … The Treasurer should ensure that annual reports to the State Comptroller are accurate and all cases are … that all money deemed abandoned property is paid to the State Comptroller in a timely manner. … Our objective was to …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Supplemental Payments to Executive Employees
… Westchester County Health Care Corporation (WCHCC) is a State Public Authority created under Sections 3300-3321 of … through the application of two legal opinions issued by State oversight agencies. These Opinions provide that … and collection system maintained by the Office of the State Comptroller and managed jointly with the Authorities …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… Financial System (SFS) provides for the preparation of financial statements prepared on both a budgetary and … for financial statement preparation. It consists of a chart of accounts that reflects the assets, deferred outflows … types. Current account values are viewable in the SFS Chart of Accounts Tree Viewer. As noted in Chapter V, Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… An apportionment is the movement of a lump sum or a multi-fund appropriation to a specific account or fund. Effective October 1, 2015 an apportionment is also the … within the State Operations budget bill. A multi-fund appropriation is an appropriation that appears in bill …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitOversight of Juvenile Justice Facilities (2022-S-13)
To determine whether the Office of Children and Family Services adequately operates juvenile justice facilities for court-placed youth to ensure they meet State standards and regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s13.pdfFiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-local-governments-09-09-22.pdfProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48) 180-Day Response
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48-response.pdfWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-27)
To determine whether the costs reported by Westchester County Chapter NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s27.pdfFiscal Stress Monitoring System Briefing for Local Governments Presentation
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fsms-local-governments-09-16-21.pdfFiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-091223.pdfWestchester County Chapter NYSARC, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-27) 180-Day Response
To determine whether the costs reported by Westchester County Chapter NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s27-response.pdfLife Skills Home Training Tutorial Program for Preschoolers, Inc. - Compliance With the Reimbursable Cost Manual
Preschoolers, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the Consolidated Fiscal Reporting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-S-37.pdf