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Overview – Improving the Effectiveness of Your Claims Auditing Process
… guide provides a foundation of knowledge that users can build upon as they gain experience auditing claims. The …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… to the financial and student information applications. In addition to sensitive information technology (IT) control … may not be detected and increased opportunities for users to make unauthorized or improper changes, improperly … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userFriendship Central School District – Fund Balance and Reserves (2022M-55)
… Adopt budgets that include reasonable estimates for appropriations, appropriated fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55XII.8.C Payment Intercepts – XII. Expenditures
… from the Business Unit and offset a portion of that payment to another entity. This section provides Business … Units with guidance on how to request OSC to intercept a payment from a Business Unit and divert it to another entity. … on how to proceed. If you have questions regarding payment diversions, please contact the Bureau of State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… prior tax years in order to comply with Internal Revenue Service (IRS) reporting requirements. On occasion, Business … prior tax years in order to comply with Internal Revenue Service IRS reporting requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES Employees may receive payment for expenses through direct deposit or check, depending on the preferred payment method in the employee’s payroll information in the … payroll officers on the establishment and maintenance of payment information. When employees are employed by multiple …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentXII.4.A Vendor Requests for Payment – XII. Expenditures
… AND POLICIES State Finance Law § 109 requires vendors to submit a certificate to the Office of the State Comptroller (OSC) with each claim … State Finance Law 109 requires vendors to submit a certificate to the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentCity of Little Falls – Financial Condition (2021M-54)
… report - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and … Determine whether the City of Little Falls City Common Council Council and officials adopted …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54XVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State Financial Reporting Entity for the … This section includes a discussion of the New York State Financial Reporting Entity for the purpose …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewHigh Falls Water District – Water Fees (2015M-153)
… States Environmental Protection Agency as a superfund site because the area was determined to have polluted ground …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Village of Lewiston – Purchasing (2013M-45)
… 31, 2012, for compliance with GML and the Village’s procurement policy. The policy-required checklist was not … individual making the purchase will adhere to GML or the procurement policy. Twenty-one of the 36 claims did not … comply with GML or the quote requirement of the Village’s procurement policy. Key Recommendations Review and update the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45County of Rockland – Budget Review (B20-6-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … totaling $9,719 were not remitted in accordance with New York State Town Law. In addition, the tax collector’s records … out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… trend. “For the fiscal year (FY) beginning in July 1, 2026 (FY 2027), our assessment of these budget risks …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetOperational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change … in workflow was implemented for GLJEs. In conjunction with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency … GFO Updates pertaining to the new General Ledger Journal Entry GLJE Workflow Change …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeDisability Retirement – Divorce and Your Benefits
… a member’s disability retirement benefit is subject to equitable distribution is an issue for the Court. Many … by NYSLRS do not use service credit at retirement to determine a member’s pension benefit. Instead, the pension … the ex-spouse’s equitable distribution percentage will be applied to the member’s actual disability retirement. If …
https://www.osc.ny.gov/retirement/members/divorce/disability-retirementTown of Saranac – Payroll (2014M-289)
… established effective internal controls over payroll for the period January 1, 2013 through July 31, 2014. … Town Supervisor and four Board members, and is responsible for general oversight of Town operations and finances. The … the duties to be completed and records to be maintained for processing payrolls and maintaining leave records. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Steuben County – County Bridge Maintenance (S9-13-1)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January … The purpose of our audit was to determine whether counties …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… records and reports or retain an independent auditor to do so. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Friendship – Water Accountability (2013M-281)
… by an elected Town Board composed of a Town Supervisor and four council members. Budgeted water fund appropriations … Works Superintendent has taken adequate steps to identify and reduce the amount of water loss within the Town’s system. … the amount of water produced with the amount billed for, and were not aware of the extent of water loss until we …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281