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Town of Stamford - Annual and Claims Auditing (2018M-227)
… and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Operational Advisory No. 29
… refund checks that are returned and/or need to be reissued from the Comptroller’s Refund Account. The reason for these … changes is to increase efficiencies and reduce the time required for agencies and OSC to complete Comptroller’s … requests to [email protected] . The form can be obtained from the OSC website (see reference below). To support direct …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-checkLegal Topics and Approvals
… Procedures for Seeking Comptroller's Approval Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 … (Updated July 2018) [pdf] - Sewer debt exclusions are not automatically granted to municipalities. This 14 page … 2010): A research paper discussing the legal requirements in connection with competitive bidding for procurements. …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for the period … into six significant lease agreements, BOCES officials did not ascertain whether purchasing was an option and, if so, …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyVillage of Deposit – Claims Auditing (2023M-173)
… (18 claims) during the audit period, the Board did not ensure compliance with the Village’s credit card policy … approved the use of taxpayer funds without having support to show funds were being expended for legitimate Village … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… and transferred nearly the entire operating surplus to the reserve funds, leaving the District with virtually no unrestricted fund balance. District officials did not always seek quotations for purchases under the bidding …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… an increase of 53%, according to a new report by New York State Comptroller Thomas P. DiNapoli. Much of the growth was …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsProcurement of Electricity and Natural Gas Through Aggregators (2018-MS-5)
… evaluate procurement options or make benchmark comparisons to ensure they received the lowest prices for electricity and … Recommendation Evaluate procurement options and compare to potential benchmark rates to help ensure the lowest possible prices are procured for …
https://www.osc.ny.gov/local-government/audits/city/2019/02/01/procurement-electricity-and-natural-gas-through-aggregators-2018-ms-5Putnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s cash receipts process for the …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Data Breach
… - Requires the Office of Information Technology Services to notify, within 24 hours following the discovery of a data … … Requires the Office of Information Technology Services to notify within 24 hours following the discovery of a data …
https://www.osc.ny.gov/legislation/data-breachCherry Valley Fire District - Board Oversight (2019M-141)
… and reports and audited claims. Key Findings The Board did not: Properly establish reserves or establish a reserve fund … the Annual Financial Reports, were completed and submitted to our office. Annually audit the Treasurer’s records. Key … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/10/30/cherry-valley-fire-district-board-oversight-2019m-141Retirement at Age 62 With Less Than 20 Years of Service – Article 14 Benefits
… 2.1 percent of your FAS for each year of service credit. The benefit is reduced by 50 percent of your primary Social … for Service Retirement (RS6037) must be on file with the Office of the State Comptroller at least 15 days, but not more than 90 …
https://www.osc.ny.gov/retirement/publications/1644/retirement-age-62-less-20-years-serviceNew York State Accounting System User Procedures Manual
… available for historical purposes. Please visit The Guide to Financial Operations for current information. Volume Name … DOCS-TRAINING ACADEMY 10163 DEPT OF CORR-MEDICAL BILL PAY UNIT 10164 CENTRAL OFFICE FACILITIES PLANNING/CAP 10166 … CHILD CARE CENTERS 28810 DISCRETIONARY POOL 28820 PROGRAM IN THE ARTS 28830 DORMITORY EQUIPMENT REPLACEMENT 28840 DEBT …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualTravel Advisory No. 11
… of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name Description … XIII.2 Employee Expense Reimbursement Policies Updated to indicate the Due to State Offset functionality is …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… and setting aside funds now is wise and should allow it to withstand some economic uncertainties and rising costs. … “The agreement will raise total spending for the city to $101 billion in fiscal year (FY) 2023, excluding the benefit of …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementVillage of Woodridge – Financial Condition (2013M-172)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly managed the Village’s … financial condition for the period August 1, 2011, to April 2, 2013. Background The Village of Woodridge is located in the Town of Fallsburg in Sullivan County. The Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/11/15/village-woodridge-financial-condition-2013m-172V.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… the SHARE SetID, which means all agencies will be able to access the complete list of Department codes in the SFS. In general, Department is seven numeric characters in length. Ranges are assigned to agencies/entities to keep the values unique across the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… and the terms of the repayment agreements are detailed in the appropriation language for the state funds being advanced. Pursuant to Section 40-a of the State Finance Law, “no part of any … agreement is entered into…” and advances must be repaid to the State. Repayment agreements can also be established …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… was arrested Friday for allegedly stealing nearly $24,000 in cash payments to the town. The thefts allegedly took place between January … by allegedly diverting nearly $24,000 in town funds to subsidize her personal lifestyle,” said State Comptroller …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Cleveland Hill Union Free School District – Financial Management (2017M-235)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … The Cleveland Hill Union Free School District is located in the Town of Cheektowaga in Erie County. The District, … appropriated fund balance averaging $3.1 million annually to help finance budgeted appropriations. Budgeting practices …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/cleveland-hill-union-free-school-district-financial-management-2017m-235