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Franklin County – Procurement (2016M-366)
… Purpose of Audit The purpose of our audit was to review the County’s procurement practices for the period … purchasing policy. Documentation was not maintained to support the reasoning for the Legislature’s selection of a …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366North Merrick Union Free School District - Purchasing (2018M-87)
… seeking competition for purchases. We selected payments to 22 vendors totaling $153,597 that required quotes and … 10 vendors who were paid a combined total of $5.1 million to determine whether the purchases were competitively bid. We …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… audit the Clerk-Treasurer’s records and report. 1 New York State Village Law (Village Law) Section 5-524 … Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mWalden Fire District No. 2 – Purchasing (2017M-204)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that goods and … 25, 2017. Background The Walden Fire District No. 2 is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Accounts Payable Advisory No. 53
… XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersXVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… and remaining balances canceled by the lapse date. All State agencies should review expiring grant documents to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… subject to defined levels of materiality, are included in the State’s government-wide financial statements as required by GASBS 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are also subject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingSchenectady Municipal Housing Authority – Payroll (2014M-223)
… The purpose of our audit was to assess the Authority’s payroll process for the period April 1, 2013 through May 31, … to this audit. … Schenectady Municipal Housing Authority Payroll 2014M223 …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Gloversville Enlarged School District - Claims Auditing (2019M-244)
… approve claims before payment in accordance with New York State Education Law (Education Law), Section 2524. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Travel Advisory No. 14
… & Voucher Denial Codes Guidance : The Office of the State Comptroller updated the following sections in Chapter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not require proof of attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelAccounts Payable Advisory No. 73
… XII.5.E Paying Sales Tax and Freight Amounts informs State agencies about the payment of sales tax and freight …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTown of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… does not violate Article VIII, Section 1 of the New York State Constitution. Town officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Albany Parking Authority – Cash Collections (2016M-181)
… Purpose of Audit The purpose of our audit was to review the Authority’s cash receipt process for the period … 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which … $7.4 million. Key Finding Authority officials have developed procedures to ensure that all cash collections …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Dunham Public Library – Claims Processing (2015M-15)
… Library is a school district public library, located in the Village of Whitesboro, Oneida County, which received … its charter from the New York State Board of Regents in 1937. The Library is governed by a five-member Board of … Key Recommendation Audit all claims and ensure that each claim is sufficiently supported. … Dunham Public Library …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… Purpose of Audit The purpose of our audit was to review the BOCES’ claims auditing process for the period …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mOperational Advisory No. 26
… : Updating Agency Contact Information Reference : Guide to Financial Operations (GFO): Chapter XIV.15 – Updating … maintains agency contact information for various audit and operational purposes. The OOO requires agencies to keep … current by updating required contacts within two weeks of a change and reviewing contact information quarterly to …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsImplementation of the Dignity for All Students Act
… 2018. We also analyzed 2014-15 school year data from the State Education Department (SED). Background DASA took effect … elementary and secondary school students in New York State with a safe and supportive environment free from … an incident. Moreover, while the Chancellor’s Regulations state that complaints of discrimination, harassment, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actDiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… will be difficult, according to a report released today by New York State Comptroller Thomas DiNapoli. “Millions of New … bill. DiNapoli’s report also found: The current five-year capital program (calendar 2010-2014) invests $13.8 …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionOpinion 99-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … district, including existing and future extensions. You state that your town has a water district and two sewer … a new consolidated sewer district. The enactment of a 1987 State Comptroller's Program bill added section 206-a to the …
https://www.osc.ny.gov/legal-opinions/opinion-99-12