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Archived Publications

… Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being maintained … Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017 …

https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications

Town of Pharsalia – Board Oversight (2018M-59)

… the Government and Public Corruption. In June 2021, he pled guilty to Grand Larceny in the Second Degree, as a crime of Public Corruption. He was ordered to pay $240,000 in restitution, of which he has already paid $125,000. In September 2021, he was …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59

II.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-accounting

IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants

… In some instances, payments are made to vendors, including sub-recipients, before the vendors have … the funds, the agency should require the funds be returned to the State. In such instances the agency should calculate … than $25, agencies should require that amount be paid to the State. Once the interest payment is received, it …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendors

Chautauqua 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-3

DiNapoli: New Yorkers’ Debt on the Rise

… for $869.4 billion, or 5.6%, of the national total, ranking New York fourth in the nation after California, Texas …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-rise

XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management

… Law Article 4-C, titled "The Procurement Opportunities Newsletter,"  is intended to ensure the integrity of the … Reporter . The statute requires publication of the newsletter on a daily basis. A minimum of 15 business days … unless notice of that contract first has appeared in the newsletter, or unless it is exempt. The following contracts …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunities

II.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 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overview

Amani Public Charter School – Purchasing and Claims Approval (2025M-11)

… the established policy and procedures. As a result, there is no assurance that the purchases were made in the most …

https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11

Town of Summit – Town Clerk (2024M-51)

… report – pdf] Audit Objective  Determine whether the Town of Summit (Town) Clerk properly recorded, deposited and … the Clerk:  Did not deposit in a timely manner 98 percent of the fees collected in accordance with New York State (NYS) … the Clerk to remit fees collected on or before the 15th of the month following the date of collection. Did not …

https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51

Village 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-109

Village of Earlville – Collections (2024M-128)

… Law (Village Law) Section 4-408(b) requires collections to be deposited within 10 days of receipt. Without detailed … recommendations and have initiated or indicated they plan to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128

Recruitment Events

… at the State Comptroller's office, or contact recruit@osc.ny.gov for information or help with the application process. … 10/22 SUNY New Paltz Career & Internship Fair 1 Hawk Dr.  New Paltz, NY 12561 11am - 3pm 10/23 SUNY Polytechnic Institute Career & …

https://www.osc.ny.gov/jobs/events

X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management

… ID Request  of this Chapter for more information), and disregarded entity (see Section 3.B – Registering a Disregarded Entity  of this Chapter for more information). …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registration

Estimated Invoice

… purposes and approximates your final annual invoice. If you have the Billing Security Role, we notify you when your … invoice is available in Retirement Online . Please do not send payment for your estimated invoice. You will … Security Administrator assigns this role to contacts who need to view billing information.   (Return to Top) …

https://www.osc.ny.gov/retirement/employers/estimated-invoice

Town of Milan - Town Clerk/Tax Collector (2018M-257)

… The Town Clerk (Clerk) improperly assessed $1,650 in Town facility use fees to applicants during the audit period. …

https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257

Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)

… if the Clerk-Treasurer accurately and completely accounted for, recorded and reported all financial transactions in a … if the ClerkTreasurer accurately and completely accounted for recorded and reported all financial transactions in a …

https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243

2020 Annual Report on Preschool Special Education

In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdf

Oversight of the Clean Water State Revolving Fund (2020-S-64)

To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64.pdf

Oversight of the Clean Water State Revolving Fund (2020-S-64) 180-Day Response

To determine if the Environmental Facilities Corporation is adequately overseeing the Clean Water State Revolving Fund (CWSRF) to ensure funds are being awarded, used, and collected in accordance with requirements and in support of CWSRF goals, including ensuring projects meet their ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s64-response.pdf