Search
Course Offerings (Follow-Up)
… Objective To determine the extent of implementation of the seven … at CUNY’s 25 campuses. The annual tuition in fall 2022 for a New York State resident pursuing a bachelor’s degree … (the most recent entering class with published four-year graduation rates) received their bachelor’s degree within …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followEDSS - Create Users and Assign Roles
… To help manage the account, you can grant access and delegate authority to other staff in … lock or unlock the account. Basically, an authorizer is a user who has administrative control over the account. Users …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Town of Pharsalia – Board Oversight (2018M-59)
… report - pdf ] Audit Objective Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided … which allowed the former Town Supervisor (Supervisor) to misappropriate Town funds. The former Supervisor disbursed … initiate corrective action. … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59II.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingArchived Publications
… System - Results for Municipalities with Fiscal Years Ending on December 31, 2014 - 9/23/15 Fiscal Stress … Common Themes for Local Governments with Fiscal Years Ending December 31, 2012 - 9/25/13 Fiscal Stress Drivers and …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsTown of Oneonta – Town Clerk (2021M-59)
… complete report - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly … and accountability analyses, whereby known liabilities are reconciled to available cash. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59State Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… Along with other investors, I will continue to voice my opposition to these actions and my support for greater corporate accountability." … The SECs …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesIX.6.F Agency Draw Procedures – IX. Federal Grants
In very limited circumstances the cognizant state agency maintains the responsibility for requesting federal reimbursement for program spending
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… Voucher. See Section VII.3 AP Adjustment Vouchers / Refund of Appropriations . Deposit as revenue to the Federal … Receipts . Following DTF-Treasury’s receipt of the refund, OSC BSAO will review the voucher, and if appropriate, … deposit has been posted in the SFS via one of the deposit methods mentioned above. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsIslip Fire District – Disbursements (2020M-9)
… for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Opinion 96-12
… by special act) TOWN LAW, §181: The fiscal year of a fire district may be changed only by act of the State Legislature. … coincide with the timing of the receipt of taxes levied for fire district purposes. Town Law, §181 provides that the … each fire district shall begin on the first day of January and end on the thirty-first day of December". There is no …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 94-20
… Bonds (use of for "extraordinary expenses" for snow and ice removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL … bonds to pay for "extraordinary expenses" for snow and ice removal incurred in its 1993-4 fiscal year. You ask … all or part of any "extraordinary expenses" for snow and ice removal incurred in its 1993-4 fiscal year, or to …
https://www.osc.ny.gov/legal-opinions/opinion-94-20II.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the following categories: Minimum Financial Reporting … that permits the collection of information necessary in the preparation of annual and interim financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Summit – Town Clerk (2024M-51)
… – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … manner 98 percent of the fees collected in accordance with New York State (NYS) Town Law (Town Law) Section 30 which …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … to ensure transactions were recorded accurately and in a timely manner. The Board did not annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit … issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… School (School) officials procured goods and services in accordance with established policies. Key Findings … School officials did not procure goods and services in accordance with the established policy and procedures. As … result, there is no assurance that the purchases were made in the most prudent and economical manner without favoritism. …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Recruitment Events
… scheduled at this time. Learn about opportunities to build a career with purpose at the State Comptroller's office, or … SUNY Polytechnic Institute Career & Internship Fair 100 Seymour Rd. Utica, NY 13502 12pm - 2pm 10/30 SUNY Plattsburgh … 1pm - 3pm … Meet with representatives from the Office of the New York State Comptroller at an event in your area …
https://www.osc.ny.gov/jobs/eventsReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) 90-day response
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81-response.pdf