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East 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-125DiNapoli: New Yorkers’ Debt on the Rise
… average household debt in New York climbed to a new high of $53,830 at the end of 2021. While New Yorkers trail the national average debt … DiNapoli. “Households across the nation have record levels of debt, after a temporary decline at the onset of the … average household debt in New York climbed to a new high of $53830 at the end of 2021 …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseSpecial 25-Year Plan for County Probation Department Peace Officers (Sections 89-t and 603(p))
… Information for members about 25 year special retirement plan for peace officers who serve in the probation department …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-county-probation-department-peace-officers-sections-89-t-and-603pOpinion 97-19
Whether a fire district treasurer would have a prohibited conflict of interest in the fire districts contract with the agency
https://www.osc.ny.gov/legal-opinions/opinion-97-19XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations … and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial … Specific applicable principles are referenced in the topical sections of this chapter. References may be to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesCourse Offerings (Follow-Up)
… at CUNY’s 25 campuses. The annual tuition in fall 2022 for a New York State resident pursuing a bachelor’s degree … in 2017: the College of Staten Island, Lehman College, Hunter College, New York City College of Technology, and …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followEDSS - Create Users and Assign Roles
… To help manage the account, you can grant access and delegate authority to other staff in … To help manage the account you can grant access and delegate authority to other staff in …
https://www.osc.ny.gov/state-agencies/contracts/edss-create-users-and-assign-rolesXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… AND POLICIES This section informs agencies how to make a payment to a single payment vendor in the Statewide Financial System (SFS). Specific agencies use single payment vendors to process payments to multiple payees for … This section informs agencies how to make a payment to a single payment vendor in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Town of Pharsalia – Board Oversight (2018M-59)
… of our audit and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second …
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
… 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
… on December 31, 2014 - 9/23/15 Fiscal Stress Monitoring Summary Results: Common Themes for School Districts - 1/29/15 … Calendar Year Entities - 9/24/14 Fiscal Stress Monitoring Summary Results: Common Themes for Villages - 2/07/14 Fiscal Stress Monitoring Summary Results: Common Themes for School Districts - 1/16/14 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsTown of Oneonta – Town Clerk (2021M-59)
… Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded … and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit … the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required time frame. Prepare …
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
… undermine corporate accountability, entrench managements’ opposition to shareholder proposals and increase costs for … Along with other investors, I will continue to voice my opposition to these actions and my support for greater …
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
… AND POLICIES All vendors providing goods/materials or services to New York State must be registered in the Statewide Vendor … Address What is the vendor providing? Goods/Materials, Services, or Both Is the vendor required to have a US TIN? … All vendors providing goodsmaterials or services to New York State must be registered in the …
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
… SECTION OVERVIEW AND POLICIES All vendors providing goods or services to New York State must be registered in the Statewide Vendor File. This Subsection provides the … of the State Comptroller requires agencies to obtain all necessary information for any individual or entity not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationIX.6.F Agency Draw Procedures – IX. Federal Grants
… SFS. Once the funds are received by the State, OSC BSAO posts the deposit. OSC BSAO will monitor agency drawdown …
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
… should the single payment voucher be submitted until the AR deposit has been posted in the SFS via one of the deposit …
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
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by … its fiscal year from a calendar year to a year ending in February or March. You indicate that the change would … the thirty-first day of December". There is no provision in the Town Law or any other State statute which authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-96-12