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East Aurora Union Free School District - Procurement (2023M-125)
… Audit Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and … Determine whether the East Aurora Union Free School District District officials procured goods and …
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)
… at CUNY’s 25 campuses. The annual tuition in fall 2022 for a New York State resident pursuing a bachelor’s degree …
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
… Economic Development Law Article 4-C, titled "The Procurement Opportunities … authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute … In 1988 the Economic Development Law was amended by adding a …
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
… must then create and submit a Single Payment Voucher for returning the funds to the federal government. See …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsIX.6.F Agency Draw Procedures – IX. Federal Grants
… the impact that disbursements have on the State’s checking account cash balance. When a disbursement is made, the cash in the checking account is decreased as soon as the related ACH is processed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresTown of Pharsalia – Board Oversight (2018M-59)
… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate oversight of financial …
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
… are required to be prepared on both a budgetary (cash) and GAAP basis of accounting. Section 22 of the State Finance Law … plan be presented for informational purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewIslip Fire District – Disbursements (2020M-9)
… payment for 58 fuel credit card transactions, consisting of 1,181 gallons of fuel totaling $2,551 that were not adequately supported. …
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 $53,830 … a stronger financial future.” At the end of 2021, national household debt totaled $15.6 trillion with New York … and the nation, mortgage debt made up the vast majority of household debt, at $601.2 billion (69.2%) and $10.9 trillion …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… Do not use any punctuation or special characters except when “&” is part of the entity’s legal name. Example: … use “THE” if it is part of the entity’s legal name, except when it is the first word of the legal entity name. Example: … GROUP The following table lists the unique coding to use when processing a single payment voucher. Legacy Bulkload …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… receipts collected during the period July 1, 2012 through August 3, 2016. The Board and Village officials did not …
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
… GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesTown of Oneonta – Town Clerk (2021M-59)
… Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted … Determine whether the Town of Oneonta Town Clerk properly recorded deposited and remitted Clerk fees in …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
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
The SECs proposals are two of the most significant actions to restrict shareholder rights in the SECs history
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
… 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 … be used are: Procurement Supplier = S Non-Procurement Srvc Provider = N Recipient = D Non-NYS Govt Entity = G NYS …
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
… Payment Vendor Add of this Chapter for more information), special use vendor ID (see Section 3.B - Special Use Vendor ID Request of this Chapter for more … business to the vendor file or obtain a single payment or special use vendor ID. Additionally, this subsection provides …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationRecruitment Events
… Meet with representatives from the Office of the New York State Comptroller at an event in your area …
https://www.osc.ny.gov/jobs/eventsArchived Publications
… 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 Stress … Three-Year Review - 9/27/2016 Three Years of School District Fiscal Stress Results: School Years 2012-13 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications