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East 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-125Course Offerings (Follow-Up)
… report, Course Offerings (Report 2019-S-19 ). About the Program City University of New York (CUNY) comprises 11 … (the most recent entering class with published four-year graduation rates) received their bachelor’s degree within … students’ use of financial aid or monitoring their graduation rates; and did not formally survey students to …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… Newsletter," is intended to ensure the integrity of the state procurement process by providing for regular, centralized public notice of state agency and public authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State Contract Reporter . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In such instances the agency should calculate the amount of interest earned by the vendor. If the calculated amount is … be deposited to the NYS General Checking account one of the following two ways: Intent Process Decrease payment … Voucher. See Section VII.3 AP Adjustment Vouchers / Refund of Appropriations . Deposit as revenue to the Federal Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsIX.6.F Agency Draw Procedures – IX. Federal Grants
… loan authority has been granted which allows the use of state funds for federal program spending with the … actions that can be taken to improve the cash management of their grants. OSC BSAO recognizes that different federal … different guidelines and requirements on the reimbursement of their grants. This will be taken into consideration when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresTown of Pharsalia – Board Oversight (2018M-59)
… he was sentenced to serve one to three years in a State prison. Key Recommendations Disburse Town money only after …
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
… 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-accountingII.4 Overview – II. New York State Financial Accounting
… standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the … Minimum Financial Reporting Requirements; Basis of Accounting; and Cash and Basic Financial Statements. An important element of financial accounting and reporting is the operation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewIslip Fire District – Disbursements (2020M-9)
… Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s … and general credit card charges are sufficiently supported with itemized receipts before audit and approval for payment. … that conference and travel expenditures are in compliance with the District’s travel policy. Ensure officials follow …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9DiNapoli: New Yorkers’ Debt on the Rise
… The average household debt in New York climbed to a new high of … at the end of 2021. While New Yorkers trail the national average debt burden ($55,810), student loan and credit card debt per capita were well above the national average, with student loan balances 335% higher than they …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseRecruitment Events
… Fair 100 Nicolls Rd. Stony Brook, NY 11794 1pm - 4pm 2/14 Black, Puerto Rican, Hispanic, and Asian Legislative Caucus …
https://www.osc.ny.gov/jobs/eventsXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… provide goods and services to the State, and the Office of the State Comptroller’s Vendor Management Unit (VMU) does … X, Section 5.B - Requesting a Single Payment Vendor ID of this Guide for instructions on how to obtain a single … to Section 5 - Agency Payment Preparation and Submittal of this Chapter for instructions on how to submit a regular …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… - pdf] Audit Objective Determine whether the Village of Sherman (Village) Treasurer recorded and deposited all … process. The Board did not provide adequate oversight of the Treasurer and did not annually audit the former … Determine whether the Village of Sherman Village Treasurer recorded and deposited all …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… financial reports in accordance with GAAP. GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial Reporting Standards (GASB Codification). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesTown of Oneonta – Town Clerk (2021M-59)
… report - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and … bank reconciliations. Prepare accountability analyses. As of October 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations Deposit all collections within …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Archived Publications
… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was … Documents linked below relate to the original Fiscal Stress Monitoring System FSMS FSMS was …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… manner to enable informed decision-making by the board of fire commissioners, prevent fraud or misappropriation of funds, comply with reporting requirements and maintain … and proper financial management, oversight by the board of fire commissioners and taxpayers, and the protection of …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118State Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… to restrict shareholder rights in the SEC’s history. There is no credible evidence to support the need for these proposals, and if adopted, they would undermine … and our financial markets. Along with other investors, I will continue to voice my opposition to these actions and …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… to New York State must be registered in the Statewide Vendor File. This Subsection provides the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) to … directly register individuals or entities in the Statewide Vendor File add a significant number of vendors at one time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… the SFS Vendor File as a regular vendor. In the majority of cases, agencies doing business with the vendor are … 3.B - Add a Foreign Vendor to the Statewide Vendor File of this Chapter for more information), single payment vendors ID (see Section 3.B - Single Payment Vendor Add of this Chapter for more information), special use vendor ID …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registration