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V.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 … transactions. For further information, refer to Chapter XI-A.1.B – Category Codes of this Guide for guidance. More …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeVillage of Belmont – Water and Sewer Operations (2014M-101)
… water. The Board has not established policies or procedures for billing and collecting water and sewer rents, determining estimated bills or determining, approving and applying adjustments to …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… six years. If the information is incomplete, unacceptable, or false, any Medicaid payments will be recouped and the provider may be subject to other statutory or regulatory liability, financial damages, and sanctions. We …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Village officials did not properly audit all claims or authorize disbursements. As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not: Ensure an … with our findings and indicated they have initiated, or plan to initiate, corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Wayne – Justice Court (2013M-52)
… August 31, 2012. Background The Town of Wayne is located in Steuben County and has a population of approximately … provide effective oversight of Court operations, resulting in a $2,910 shortage in the Justice’s account. The Justice did not prepare monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52State Agencies Bulletin No. 2050
… NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineTown of Owego – Shared Services Facility Capital Project (2022M-42)
… Key Findings The Board did not properly plan, authorize or monitor the Project. Because the Board did not have a … all financial activities in the capital projects fund or prepare adequate monthly financial reports that compared …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Alden Central School District – Fuel Management (2024M-90)
… (BA) did not establish clear written guidance or provide adequate oversight of fuel management including: … did not maintain physical (i.e., dip stick) tank readings or perform periodic inventory reconciliations and were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Montauk Fire District – Board Oversight (2024M-117)
… whether the Montauk Fire District (District) Board of Commissioners (Board) monitored financial activities and … operations. Specifically: Mandated annual audits of the District’s financial or length of service award program (LOSAP) records have not been …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records … records for completeness, accuracy and timeliness or discussed the reports. Further, because no one reviews the … financial operations, An increased risk of errors and/or irregularities, and A lack of transparency with the public …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Freeport Union Free School District – Financial Management (2024M-49)
… fund balance and maintaining unreasonable reserve balances results in real property tax levies that are higher than …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Ardsley Union Free School District – Financial Management (2024M-13)
… 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Henrietta FD – Audit Follow-Up (2021M-27-F)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fMaintain My Payroll Contact Information
… Coming Soon Find directions for modifying contacts on the Contact Update Online Help … ID or password, please contact OSCPayrollInterTracHelp@osc.state.ny.us . … Maintain My Payroll Contact Information …
https://www.osc.ny.gov/state-agencies/payroll/maintain-my-payroll-contact-informationUnderstanding Your NYSLRS Membership
… Whether you’ve just joined NYSLRS or have been a member for years, it’s important to understand …
https://www.osc.ny.gov/retirement/members/understanding-your-nyslrs-membershipState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … vital documents into the most common non-English languages in the State based on census data. Auditors determined that … services to individuals transitioning into abstinent living, and supportive living programs intended for those who …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… New York State Comptroller Thomas P. DiNapoli today released … programs and highlights recommendations for improving New York’s well-intentioned efforts. Years of declining … have created an urgent need for affordable housing in New York. In 2012, more than 3 million households were at or …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… for recurring costs, such as paying for personnel expenses or ongoing programs. Other Revenue Trends Impacting Local … all cities, towns and villages outside of New York City, or approximately the same amount that was appropriated in SFY … the growth of property tax levies to the lesser of 2% or the rate of inflation. Although the rate of inflation has …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering … including child care deserts, low wages and high prices that are putting a financial strain on families … of the state’s census tracts were child care deserts in 2023, with at least three children under the age of five per …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsNYS Payroll Online Customer Satisfaction Survey
… . For technical issues, see our Troubleshooting Guide or contact [email protected] . … We welcome your …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/survey