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XII.8.G Payment Methods – XII. Expenditures
… Automated Clearing House (ACH), one-day ACH and wire payments. Check and Two-Day ACH Payments Check and … be approved by OSC on an emergency, exception-only basis. Wire Payments Wire payments are an option in certain mandated or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsState Comptroller DiNapoli Releases Municipal & School Audits
… County) The board did not always ensure that credit card charges were properly approved, supported and for appropriate purposes. Of the 136 charges totaling $70,570 reviewed: 86 charges totaling $40,198 were accompanied by purchase orders …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… and found exceptions totaling $292,205, including $191,253 in potential overpayments. As a result, the city paid … at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with city collective bargaining agreements. …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… accordance with established guidelines and did not ensure businesses complied with their agreements. The Loan Review … businesses’ self-reported job creation and retention numbers and had no procedures for recapture if job creation … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Financial Report (AFR) each year. As a result, as of Jan. 31, 2025, the district’s AFRs for the 2019 through 2023 …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsPayroll Improvement Project Bulletin No. PIP-003
… will be comprised of a prefix, the existing descriptive name, and a suffix, i.e.: Prefix Q92_ – The prefix, including … the underscore, must appear before the body of the query name. Existing Query Name – The existing query name should remain unchanged …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-andState Agencies Bulletin No. 2070
… change in the submission of the AC 230 Check Reversals and AC 1476 Check Exchanges to the Office of the State … Employees: All employees for whom an AC 230 Check Reversal and AC 1476 Check Exchange is submitted are affected. … Background: OSC currently processes AC 230 Check Reversals and AC 1476 Check Exchanges after receiving the required …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesDivision of Housing and Community Renewal Bulletin No. DH-134
… LOC) such as OT for Annual 2080 (Earnings Code OCS) and Holiday Pay (Earnings Code HPA). If an employee is eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-134-april-2023-and-april-2024-retroactive-increasesState Agencies Bulletin No. 2146
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 Retroactive Increases to Location Pay and … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2023 Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2146-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonAccounts Payable Advisory No. 64
… a valid forgery, a check will be mailed to New York State Treasury. NYS Treasury will notify the agency when the check has been …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksTown of Franklin – Financial Condition (2018M-8)
… Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The Town Supervisor did not provide the Board with complete financial reports or file annual financial reports (AUDs) with the Town Clerk or OSC. The Board did not audit the records or reports of the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8North Warren Central School District – Financial Condition Management (2017M-197)
… exceeding the statutory limit by 13 percentage points. Tax certiorari and unemployment insurance reserves are … expenditures and needed reserves or reduce District property taxes. Review all reserves to determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mSpringville-Griffith Institute Central School District – Financial Management (2015M-221)
… Central School District is located in the Towns of Aurora, Boston, Colden, Collins and Sardinia in Erie County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialWells Central School District – Financial Condition Management (2017M-70)
… is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has … Findings The District’s adopted budgets were unrealistic and included appropriated fund balance not used as planned to … budgets based on historical trends or other known trends and use appropriated fund balance to fund operations. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Town of Pulteney – Information Technology (2021M-28)
… complete report - pdf] Audit Objective Determine whether Town of Pulteney (Town) officials adequately safeguarded Town information technology (IT) assets. Key Findings Town … Determine whether Town of Pulteney Town officials adequately safeguarded Town information …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-information-technology-2021m-28Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… all tax collections within 24 hours as required. Remit real property tax collections to the Town Supervisor … the required timeframe or as soon as possible. Remit all real property tax collections, including interest and …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
Determine whether the EdwardsKnox Central School District District claimed all Medicaid reimbursements to which it was entitled
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and … The real property tax collections and retiree health insurance contributions we reviewed were properly collected, … money collected for real property taxes and retiree health insurance contributions. Although our testing did not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andPleasantville Union Free School District – Claims Auditing (2022M-136)
… (District) Board of Education (Board) ensured that claims were adequately supported and properly audited before payment. Key Findings The Board did not ensure the claims auditor was properly trained or had necessary access to District records for the claims auditor to effectively perform the Board’s claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136Town of Stony Creek – Supervisor's Records and Reports (2022M-32)
… Provide adequate monthly reports or ensure the annual update document (AUD) was accurate. Without complete and …
https://www.osc.ny.gov/local-government/audits/town/2022/07/01/town-stony-creek-supervisors-records-and-reports-2022m-32