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Village 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-39X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… Business Name/Disregarded Entity Name Doing Business As (DBA) Name Required, if different from Legal Business Name … Federal tax documentation, etc.) Payee Alternate or DBA Doing Business As (DBA) Name Required, if different from Legal Business Name …
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
… the Statewide Vendor File by the individual’s or entity’s Tax Identification Number (TIN). For additional instruction … documents (e.g., social security card, charter, Federal tax documentation, etc.) Business Name/Disregarded Entity … report and search the Statewide Vendor File by Tax Identification Number (TIN) or name. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationIX.6.F Agency Draw Procedures – IX. Federal Grants
… cash management of their grants. Since the SFS does not calculate agency drawdown amounts for non-onboarded agencies, agencies will need to continue to calculate amounts using their internal procedures. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresIslip Fire District – Disbursements (2020M-9)
… whether disbursements were made in compliance with New York State General Municipal Law and the District’s … was inappropriately paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9State Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… "The SEC's proposals are two of the most significant actions to restrict shareholder … corporate accountability." … The SECs proposals are two of the most significant actions to restrict shareholder …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesTown 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
… 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-publicationsTown of Pharsalia – Board Oversight (2018M-59)
… inappropriately paid himself more than $57,000. As a result of our audit and investigation, the former Supervisor … Corrupting the Government and Public Corruption. In June 2021, he pled guilty to Grand Larceny in the Second Degree, … of which he has already paid $125,000. In September 2021, he was sentenced to serve one to three years in a State …
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 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingIX.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-vendorsChautauqua Lake Central School District – Procurement (2024M-3)
… [read complete report – pdf] Audit Objective Determine whether Chautauqua … 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-3DiNapoli: 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 …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute requires … failure to properly and timely plan in advance for all procurements, which then results in a situation in which … with the following procedures: Unless an emergency exists, all requests should be submitted through the Electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesII.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the … Guide to Financial Operations REV. 01/01/2017 … New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown 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-51Village of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit … issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Recruitment Events
… 6:00 PM … Meet with representatives from the Office of the New York State Comptroller at an event in your area …
https://www.osc.ny.gov/jobs/eventsAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Specifically, officials did not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 … purpose, or both. Officials did not use a purchase order for 23 purchases totaling $92,220 out of 24 tested totaling … the purchase, approving the invoice, and signing checks for payment. Recommendations This report includes 11 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11