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Pompey Hill Fire District – Financial Management (2021M-136)
… notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… slip compositions did not always match records provided to the central treasurer. No profit and loss statements were … while ECA clubs provide schools with the opportunity to teach students good business procedures through …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityWayne Central School District – Property Disposal (2021M-161)
… (Board) and District officials disposed of District property in a proper and cost effective manner. Key Findings … written policies and procedures over disposals of District property. We examined the District’s disposal of 15 school … (AEDs) and found District officials disposed of the property without exploring alternative disposal methods. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Boquet Valley Central School District – Procurement (2021M-132)
… requirements. Procure goods and services not subject to the competitive bidding requirements in compliance with … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether Boquet …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Establishing the Standard Work Day – Legacy Reporting
NYSLRS employers report information about employees through Retirement Online including their earnings the number of days they worked and more
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… officials used competitive methods when procuring goods and services and properly accounted for and monitored diesel and gasoline fuel. Key Findings Town …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Olean City School District – Financial Management (2016M-210)
… Purpose of Audit The purpose of our audit was to review the District’s financial management and budgeting … estimates of appropriations based on actual needs to avoid levying more taxes than needed. Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … levels and indicates when reserve balances will be used to finance related costs. … Watertown City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85CUNY Bulletin No. CU-121
… Purpose To explain processing of Prepaid Legal Service Benefit for … Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-121-prepaid-legal-service-benefitBrushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … of fund balance or reserves that are not used to finance operations. Ensure that the amount of unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the … verify and update the returning students’ residence to ensure that proof of residence addresses match the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Town of Byron – Procurement (2024M-11)
… for proposals (RFPs) or another competitive process to procure services from seven professional service providers … Ensure quotes are obtained for purchases not subject to competitive bidding, as required by the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Garden City Union Free School District – IT Asset Management (2023M-161)
… 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Annually perform a complete …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Internal Control
… State Comptroller Policies and Procedures Advisories Guide to Financial Operations Certification of Internal Controls … incorporates the increasing use of information technology to carry out critical government operations, recognizes the …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlDutchess County – Contract Monitoring (2023M-142)
… ensured that contracted vendors provided services in accordance with contract terms, and that payments were … certain services with contracted vendors were provided in accordance with contract terms and payments were … provided by the vendor were reviewed before approving the claim. The Comptroller approved claims for payment totaling …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $274.6 … and real assets (13.32%) and credit, absolute return strategies, and opportunistic alternatives (8%). The Fund’s …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterVillage of Earlville – Collections (2024M-128)
… Law (Village Law) Section 4-408(b) requires collections to be deposited within 10 days of receipt. Without detailed … recommendations and have initiated or indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Contact Information
… Thank you for your email. We have received your email. Return to …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-informationeLearning Videos and Resources
… File Upload at [email protected] Secure File Transfer Protocol Request password for Secure File Transfer Protocol at [email protected] Form AC 2686 and Guidelines Verification and Checklist (Form …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resources