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Town 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-59Village 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-39Islip Fire District – Disbursements (2020M-9)
Determine whether disbursements were made in compliance with New York State General Municipal Law and the Districts policies
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9East 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 … goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … years for 43 professional service contracts (91 percent of tested contracts) totaling $1.8 million. Did not obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Town of Milan - Town Clerk/Tax Collector (2018M-257)
Determine whether the Town ClerkTax Collector maintained adequate records and properly deposited and remitted money in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial condition and … monthly financial reports of receipts and disbursements to the Board. Key Recommendations The Clerk-Treasurer should: … basis of accounting. Provide monthly financial reports to the Board. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243State Agencies Bulletin No. 1156
… Purpose To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System . … To inform agencies of data element changes in PayServ due to the implementation of the Statewide Financial System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1156-changes-payserv-chart-accounts-related-implementation-statewideAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required by School … not approve, and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Summit – Town Clerk (2024M-51)
… – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and remitted … Determine whether the Town of Summit Town Clerk properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of Sloan – Clerk-Treasurer (2024M-109)
… Collections totaling $130,515 were not deposited within 10 days, as required by New York State Village Law Section … reports, that were provided to the Board approximately six weeks after month-end, were not accurate. For example, the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Chautauqua Lake Central School District – Procurement (2024M-3)
… Determine whether Chautauqua Lake Central School District District officials procured fuel in …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Village of Earlville – Collections (2024M-128)
… we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also … identified that staff in the Clerk-Treasurer’s office did not routinely 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-128DiNapoli: New Yorkers’ Debt on the Rise
… in 2003, according to a report released today by State Comptroller Thomas P. DiNapoli. “Households across the nation … ranking New York fourth in the nation after California, Texas and Florida. Debt has increased 4% nationally and 2% in … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseArchived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained for historical … District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… of this Chapter for more information), and disregarded entity (see Section 3.B – Registering a Disregarded Entity … out the appropriate IRS form(s). The Office of the State Comptroller relies on the agency to obtain accurate and … over a set period. Vendor Inquiry\Lookup – Agencies can search this report by TIN, Vendor Name or other vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationContract Advisory No. 4
… must use a Business Unit/Department ID combination which is valid for contracts. A list of valid Business … transactions. If an invalid Business Unit/Department ID is used, BOC will send the agency a notice that the contract … the Audit ID includes a Business Unit/Department ID that is not valid for contracts. If the contract has not yet been …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideState Agencies Bulletin No. 1154
… of a direct deposit or a check based on how the employee is currently paid through PayServ. If direct deposit … exists in PayServ, only the bank account type that is designated as ‘Balance’ will be submitted to SFS on the … make changes to employee records in PayServ. If an agency is using the SFS travel and expense module at go-live (i.e., …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideState Agencies Bulletin No. 1197
… – 11/28) All other deadlines specified in the submission schedule remain in effect as previously published. ( Payroll … Agency inbound and outbound files at a later date, to identify whether the SSN can be replaced with the NYS EMPLID. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decouplingCUNY Bulletin No. CU-302
… Purpose To notify agencies of the change in the deduction calculation routine for Deduction Code 582 (SS/Med Deficiency). Affected Employees … This bulletin notifies agencies of the change in the deduction calculation routine for Deduction Code 582 SSMed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Create Users and Assign Roles
… staff in your organization. (Your User ID and password is intended strictly for individual use. Never allow other … and lock or unlock the account. Basically, an authorizer is a user who has administrative control over the account. … to receive an email notification that the form is ready for certification. Certifier: verifies the accuracy …
https://www.osc.ny.gov/state-vendors/vendrep/create-users-and-assign-roles