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XII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… Bulkload Business Unit voucher has one Invoice Line, which only contains the invoice amount. Business Units will use the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… to the Legislature, the State Comptroller, and the public on their disbursement of dedicated funds. However, …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostState Agencies Bulletin No. 1410
… procedures for processing the third phase of the Summer Seasonal Lifeguard Deficit Reduction Plan. Affected Employees Summer seasonal employees (with a Pay Basis Code equal to HRY) in … Effective Date(s) The third phase of the Summer Seasonal Lifeguard Deficit Reduction Plan begins when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1410-third-phase-deficit-reduction-plan-psnu-employees-summer-seasonalSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… the Treasurer to generate, sign and disburse checks with little to no oversight. While the Treasurer maintained a file …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to notice $4,600 in missing cash, overpaid the … leave. The audit findings have been turned over to Suffolk County District Attorney Thomas J. Spota for review. … Officials of the Wyandanch Public Library in Suffolk County failed to notice $4600 in missing cash overpaid the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsDiNapoli: Florida Man Sentenced to Pay Full Restitution for His Theft of Nearly $80,000 in His Deceased Father's NYS Pension Payments
… Thomas P. DiNapoli and Nassau County District Attorney Anne T. Donnelly announced the son of a state pensioner from … Thomas P DiNapoli and Nassau County District Attorney Anne T Donnelly announced the son of a state pensioner from …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-florida-man-sentenced-pay-full-restitution-his-theft-nearly-80000-his-deceased-fathers-nysBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. Background The Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by … members voted in favor of the compact agreement, except for the Board Chairman, who recused himself from voting …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Criminal History Background Checks of Unlicensed Health Care Employees
… safeguard patients through requests for required criminal history background checks when hiring unlicensed … March 3, 2017. Background The Department, through its Criminal History Record Check (CHRC) Legal Unit, is responsible for conducting …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesStreet and Sidewalk Cleanliness
… effectively monitors the cleanliness of New York City’s (NYC) streets and sidewalks. We also assessed the methodology … 27, 2019. About the Program DSNY’s mission is to keep NYC healthy, safe, and clean – by collecting, recycling, and … to several data sources that monitor the cleanliness of NYC’s streets and sidewalks. This includes NYC311 sanitation …
https://www.osc.ny.gov/state-agencies/audits/2020/09/16/street-and-sidewalk-cleanlinessChautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… Purpose of Audit The purpose of our audit was to review the … The Chautauqua Lake Central School District is located in the Towns of Chautauqua, Ellery, North Harmony, Portland, Stockton and Westfield in Chautauqua County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Accounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/bulletin-gasb-68-reporting-pensions.pdfAccounting and Financial Reporting for Pensions as Required by GASB 68 and Updated by GASB 82
The purpose of this bulletin is to provide updated information regarding pension accounting treatment and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb-68-reporting-for-pensions-0320.pdfOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… determine if the Department of Environmental Conservation (DEC) is adequately monitoring and timely abating waste tire … ensure the proper management of waste tires in the State. DEC, through its Division of Materials Management and its … Services (OGS) after the prior contract expired on October 30, 2016. The new contract was delayed until August 2018, …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… the office has no way to ensure service providers are only receiving payment for appropriate expenses or if program …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerComptroller DiNapoli, U.S. Attorney Hartunian & New York A.G. Schneiderman Announce Guilty Pleas on State and Federal Charges By Former Assemblymember William Scarborough
… Attorney Richard S. Hartunian, New York State Attorney General Eric T. Schneiderman, and Andrew W. Vale, Special … to resign his position as a Member of the New York State Assembly, pay $54,355 restitution to New York State, and … said Comptroller Thomas P. DiNapoli . “I commend Attorney General Schneiderman, U.S. Attorney Hartunian, and the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-us-attorney-hartunian-new-york-ag-schneiderman-announce-guilty-pleas-state-andDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… of its clients." OPWDD provides significant long-term care and residential support services for New Yorkers. In New … or two vehicles assigned to each residence depending on how many clients it has. The agency uses the vehicles to … vehicles at least 33 times with suspended licenses. OPWDD does not analyze traffic violations and driving histories to …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsDiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… foreclosure proceedings. Before they can be sold at public auction and put back on the tax rolls, an environmental …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyGenesee County – Purchasing (2015M-241)
… purchase cards did not always comply with the purchase card policy. The Treasurer’s office did not adequately audit purchasing card transactions. Key Recommendations Maintain adequate … determine if County policies are being followed and cost savings opportunities are being realized. …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Accounts Payable Advisory No. 62
… Section 3 - Purchase Orders Guidance : A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … Due Date is an automatically populated field on the PO that should communicate to a vendor the required date the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-orders