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Town 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
… 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
… 2017. Access to these materials is being maintained for historical reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsTown of Oneonta – Town Clerk (2021M-59)
… 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-59State Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… most significant actions to restrict shareholder rights in the SEC’s history. There is no credible evidence to … most significant actions to restrict shareholder rights in the SECs history …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… to New York State must be registered in the Statewide Vendor File. This Subsection provides the agency with … the individuals or businesses and providing the required forms to the Vendor Management Unit (VMU). The VMU uses this …
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
… the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to directly … Numbers (TIN) or an invalid Name and TIN combination. Online Vendor Add Portal SECTION OVERVIEW AND POLICIES New … is used for federal reporting purposes. At the time of payment, amounts are reported under different withholding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationIX.6.F Agency Draw Procedures – IX. Federal Grants
… loan authority has been granted which allows the use of state funds for federal program spending with the … actions that can be taken to improve the cash management of their grants. OSC BSAO recognizes that different federal … different guidelines and requirements on the reimbursement of their grants. This will be taken into consideration when …
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
… receipt of the refund, OSC BSAO will review the voucher, and if appropriate, post the transaction. The agency must then create and submit a Single Payment Voucher for returning the funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsIslip Fire District – Disbursements (2020M-9)
… policies. Key Findings The Board: Made an inappropriate payment for medical expenditures totaling $21,000. Approved payment for 118 purchases totaling $38,563 made on District … did not have sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Opinion 96-12
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the … and end on the thirty-first day of December". There is no provision in the Town Law or any other State statute …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 94-20
… incurred in its 1993-4 fiscal year. November 10, 1994 Alan L. Honorof, Esq., Village Attorney Inc. Village of …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Create Users and Assign Roles
… you can grant access and delegate authority to other staff in your organization. (Your User ID and password is intended … 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 Authorizer, who …
https://www.osc.ny.gov/state-vendors/vendrep/create-users-and-assign-rolesChautauqua Lake Central School District – Procurement (2024M-3)
… Central School District (District) officials procured fuel in compliance with the District’s procurement policies. Key Findings District officials did not procure fuel in compliance with the District’s policies. When District … made to ensure charges were appropriate, resulting in approximately $2,200 in overpayments. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3II.4 Overview – II. New York State Financial Accounting
… Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of … purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles applied … in preparation of the annual financial statements. Guide to Financial Operations REV. 01/01/2017 … New York State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Summit – Town Clerk (2024M-51)
… Town Law (Town Law) Section 30 which required the Clerk to deposit all fees collected within three business days … exceed $250. Did not remit in a timely manner $6,000 to the Town Supervisor (Supervisor) and certain NYS agencies … with Town Law Section 27 which required the Clerk to remit fees collected on or before the 15th of the month …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of Sloan – Clerk-Treasurer (2024M-109)
… – pdf] Audit Objective Determine whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported … provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may have made financial decisions with inaccurate and out-of-date financial information. Specifically: Collections …
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-128XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… report – pdf] Audit Objective Determine whether the Amani Public Charter School (School) officials procured goods and … Specifically, officials did not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 … School policy. Officials also did not properly segregate procurement responsibilities. We identified that overlapping …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11