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Opinion 94-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … ask whether a village may impose a special assessment to fund costs, in excess of amounts appropriated, for removal of … the general fund (see Coggeshall v Hennessey, 279 NY 433; Davis v Sharp, n.o.r, 30 NYS2d 438; Davis v Sharp, …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Create Users and Assign Roles
… contracting entity, you will be prompted to add users the first time you log in. As the first-time user, by default you are designated as the Primary …
https://www.osc.ny.gov/state-vendors/vendrep/create-users-and-assign-rolesEast Aurora Union Free School District - Procurement (2023M-125)
… services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not always … the procurement policy or ensure that employees followed New York State General Municipal Law (GML) when procuring goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Course Offerings (Follow-Up)
… CUNY students studying toward a bachelor’s degree do not graduate within four to six years of first-time …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Finance Law requires the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… of the State Comptroller’s Vendor Management Unit (VMU) does not maintain their information in the Statewide Vendor … Do not use any punctuation or special characters except when “&” is part of the entity’s legal name. Example: … use “THE” if it is part of the entity’s legal name, except when it is the first word of the legal entity name. Example: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorVillage 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-39X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES All vendors providing goods/materials or … The VMU uses this information to add the individual or business to the vendor file or obtain a single payment or … OVERVIEW AND POLICIES A foreign vendor can include a corporation created or organized outside the United States …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… in the Statewide Vendor File. The Office of the State Comptroller requires agencies to obtain all necessary … purchase orders will be electronically sent Primary Vendor Contact Name A person who makes the legal and financial … LIABILITY PARTNERSHIP LLP NEW YORK CITY NYC NEW YORK STATE NYS STATE UNIVERSITY OF NEW YORK SUNY TREASURER TRES UNITED …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationIX.6.F Agency Draw Procedures – IX. Federal Grants
… the cognizant state agency maintains the responsibility for requesting federal reimbursement for program spending. In those instances, the state agency … has been granted which allows the use of state funds for federal program spending with the expectation that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresIslip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9State 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-changesTown of Oneonta – Town Clerk (2021M-59)
… Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded … and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit … 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Archived Publications
… Ending December 31, 2012 - 9/25/13 Fiscal Stress Drivers and Coping Strategies - 6/18/13 New Fiscal Realities …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsTown of Pharsalia – Board Oversight (2018M-59)
… ] Audit Objective Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight … and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, Scheme to Defraud, Defrauding the …
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 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… The funds received from the State are often deposited into an interest-bearing account maintained by the vendor. If the … In such instances the agency should calculate the amount of interest earned by the vendor. If the calculated amount is … Intent Process Decrease payment made to vendor Process an Adjustment Voucher. See Section VII.3 AP Adjustment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsChautauqua Lake Central School District – Procurement (2024M-3)
… practices. Conduct a thorough and deliberate audit of each claim before authorizing payment. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3DiNapoli: New Yorkers’ Debt on the Rise
… the onset of the pandemic in 2020. We’re seeing debt rise for New Yorkers with student loans, mortgages and credit … consequences. I urge policymakers to improve access for individuals and families to financial education … totaled $15.6 trillion with New York households accounting for $869.4 billion, or 5.6%, of the national total, ranking …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Economic Development Law Article 4-C, titled "The Procurement Opportunities Newsletter," is intended to ensure … notice of state agency and public authority intentions to contract for goods and services in the amount of $50,000 or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunities