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… 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 Access to these materials is being maintained for historical reference purposes only.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-publicationsX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… forms, and completing the New York State Foreign Vendor Registration form. The Agency will submit these forms to the … Withholding Certification Indicates the vendor’s exemption status from backup withholding *Note: Please note that … entities to the Vendor File. In the SFS Vendor Add Portal, enter the disregarded entity’s name, TIN and address. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationContract Advisory No. 4
… Subject: Corrective Action for Contract Transactions Created in the Statewide Financial System with Invalid Business Unit and Department IDs Guidance: Agencies may have multiple Business Unit/ … but only certain of those combinations are valid for use in creating contracts. New contracts (Amendment …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideTown of Pharsalia – Board Oversight (2018M-59)
… report - pdf ] Audit Objective Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59Town 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-39East Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Chautauqua Lake Central School District – Procurement (2024M-3)
… Did not seek competition for fuel purchases made from a single vendor totaling approximately $166,000. Did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… (Treasurer) record and report financial transactions in a timely and accurate manner? Audit Period January 1, 2023 – … should record and report financial transactions in a timely and accurate manner to enable informed decision-making … requirements and maintain public trust. Accurate and timely records are essential for establishing financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Islip 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-9Town of Milan - Town Clerk/Tax Collector (2018M-257)
… (Clerk) improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine … in accordance with the law. Ensure that all Clerk fees are properly assessed and recorded. Town officials …
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)
… Key Findings The former Clerk-Treasurer did not maintain accounting records using the modified accrual basis of accounting. Accounting records were not adequate to properly monitor the …
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
… System or extracting data from PayServ containing Chart of Accounts criteria. Payroll representatives receiving … in PayServ to accommodate the conversion to the new SFS Chart of Accounts: Object Code: CAS Value ex. 41100 SFS Value … Authority Year Code SFS - data no longer received For all Chart of Accounts crosswalks see the SFS website . OSC …
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)
… report – pdf] Audit Objective Determine whether the Amani Public Charter School (School) officials procured goods and … Determine whether the Amani Public Charter School School officials procured goods and services in …
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)
… the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial transactions accurately and in a timely manner. Key Findings Although the … Board may have made financial decisions with inaccurate and out-of-date financial information. Specifically: …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… Village of Earlville (Village) Clerk-Treasurer recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … 10 days of receipt. Without detailed receipt records and timely deposits, the Village has an increased risk that …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128DiNapoli: New Yorkers’ Debt on the Rise
… in the first two quarters of 2022 and is now the highest on record, exceeding previous highs from 2008. For both New … (California, Florida, Texas, Illinois and Pennsylvania) on per capita consumer debt in relation to the average … to 73% for the United States as a whole. However, DiNapoli’s report found per capita debt in New York differs in notable …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseState Agencies Bulletin No. 1154
… be in the form of a direct deposit or a check based on how the employee is currently paid through PayServ. If direct … Agency Actions Agency Payroll Officers may be asked to change direct deposit accounts in PayServ to accommodate how … is using the SFS travel and expense module at go-live (i.e., direct entry ), travelers (or their proxy) may elect to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1154-information-regarding-payserv-employee-file-interface-statewideState Agencies Bulletin No. 1197
… 12:00 p.m. (noon) Friday, November 9, 2012 through 6:00 a.m. Tuesday, November 13, 2012 Background OSC is converting … Program webpage on the OSC website. (http://www.osc.state.ny.us/payroll/pep.htm) NOTE: The changes described in this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decoupling