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State Comptroller DiNapoli Releases School District Audits

… purchases made from a New York state contract, resulting in $2,182 being overpaid to the vendor. Downsville Central … did not ensure that goods and services were procured in the most cost-efficient manner or provide adequate …

https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-audits

Controls Over Vehicle Use and Transportation-Related Expenses

… the Department’s vehicle use and maintenance expenses for the period from January 2017 to December 2019 and … the State, of which 10 operate repair shops responsible for the maintenance of Department vehicles. These 11 regions … serve their local surrounding counties and are responsible for overall management of vehicles in their region, including …

https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expenses

VI.3.B Budget Transfers Within a Business Unit – VI. Budgets

… Interchange budget entries. The following are descriptions of the five budget entry types for Budget Transfers within a … Unit: Apportionment – An apportionment is the movement of a lump sum or a multi-fund appropriation to a specific … appropriation is an appropriation that appears in bill copy where more than one 5 digit fund code would apply. The …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unit

XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing

… Order Dispatch Agencies must identify and record a classification for each vendor added to the Statewide Vendor File. This classification should reflect the type of business relationship the vendor has with the State. The classification selected determines if a vendor is “open for …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatch

State Agencies Bulletin No. 1261

… the school year will be paid based on the actual number of days (excluding pass days) within the teacher’s academic year. Biweekly payments … as follows: Annual Salary Rate divided by Number of Days in Academic Year = Daily Rate of Pay (prorated if the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1261-restoration-contract-pay-and-additional-pay-21p-institution-teachers

XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures

… the voucher, the agency must enter the full PCard billing account number followed by the two - digit billing month and … (e.g., #,-) or spaces before, within, or after the account number. Failing to use this format in the invoice … using one prepaid voucher with the PCard Clearing Account Code 58971. This voucher will satisfy the payment to the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-charges

Annual Audit

… The Board processed claims totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. Board staff enter claims data for all …

https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-audit

SUNY Bulletin No. SU-140

… University Professions has requested a new deduction code for Liberty Mutual Insurance Company for a personal line of insurance products (auto, home, renters) for their members. OSC Actions OSC will process deduction …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-140-new-deduction-code-536-liberty-mutual-insurance

City of Johnstown – Internal Controls Over Payroll (2015M-75)

… timekeeping records. Not all department heads signed employee time records to document their approval. Key …

https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75

Albany Public Library – Leave Accruals (2015M-293)

… audit was to review the Library’s internal controls over employee leave accruals for the period January 1, 2013 …

https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293

Lackawanna City School District - Tuition (2019M-59)

… did not review tuition charges for accuracy. As a result, the District was incorrectly billed for nine students, … totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate and up-to-date residency …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59

DiNapoli: New York's Drinking Water Infrastructure Needs Fixing

… New York's water systems may require nearly $40 billion in repairs and … Hoosick Falls, Syracuse and Newburgh are the latest signs of the need to spend more on water delivery systems. The …

https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixing

Awarding and Oversight of Statewide Interoperable Communications Grants

… Purpose To determine if the Division of Homeland Security and … 3 eligibility was limited to counties that applied but did not receive any funding in the previous rounds. For Round 5, … toward statewide interoperability. The Division does not have procedures in place to conduct regular site visits to …

https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grants

Opinion 98 - 19

… -- Apparatus and Equipment (referendum requirement for installment purchase contract) PUBLIC CONTRACTS -- Installment Purchase Contracts (referendum requirement for in fire district) REFERENDUM -- Mandatory (need for in fire district for installment purchase contract) …

https://www.osc.ny.gov/legal-opinions/opinion-98-19

Compliance With Freedom of Information Law Requirements

… under the Freedom of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL. The … through September 2021. About the Program DOT’s mission is to ensure its customers – those who live, work, and travel … of the Judiciary and State Legislature. Under FOIL, DOT is required to make all eligible records available for public …

https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirements

XII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures

… POLICIES Business Units must use the Invoice Lines section of the voucher in the Statewide Financial System (SFS) to … order and/or receiving information into the voucher’s invoice lines (see Section 5.E – Processing Payments Against a Purchase Order of this Chapter). using …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fields

DiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary

… City & State published an op-ed from New York State Comptroller Thomas P. DiNapoli on Saturday (10/12) on … allow eligible individuals with disabilities to save money in their own name without risking their public …

https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversary

IX.6.D HHS Payment Management System – IX. Federal Grants

… Department of Health and Human Services’ (HHS) Division of Payment Management uses a custom-developed Payment Management … For any awards that have passed their 90-day liquidation date, the payment request is put on hold until the federal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-system