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IX.5 Federal Billing & Invoicing – IX. Federal Grants
… process is initiated. To allow the state to take advantage of discounts on payments to vendors under the Procure to Pay … systematically until such time that the payment date of the voucher has been reached. For additional CMIA … see Section 12 - Cash Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingWhitesboro Central School District – Separation Payments (2020M-146)
… agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and … supported and disbursed in accordance with the terms of CBAs and individual employment contracts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period July 1, 2012 … Implement claims audit procedures to ensure that the Board audits and approves all claims for payment before …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Village of Fort Plain – Leave Benefits (2020M-101)
… report - pdf] Audit Objective Determine whether Village of Fort Plain (Village) officials established appropriate … initiate corrective action. … Determine whether Village of Fort Plain Village officials established appropriate control …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card and travel expenditures … provides fire protection and emergency rescue services to over 7,800 homes. General fund appropriations for 2016 … Not all travelers attached proof of conference attendance to their travel expenditure reports and meal expenditure …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … documentation, for appropriate purposes and approved prior to payment. Key Recommendations Seek competition when …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… procured, properly approved, adequately supported and for District purposes. Key Findings District officials did … or provide documentation that competition was sought for 11 totaling $133,567. The District may have saved about $7,100 for meals and lodging if the United States General Service …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… and payment in lieu of taxes (PILOT) information for current and active projects. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… Village of Afton (Village) Board properly audited claims and monitored non-payroll disbursements. Key Findings The … payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Village of Hunter – Financial Operations (2023M-164)
… provide oversight and the Clerk-Treasurer did not perform all required duties. The Board did not: Ensure Board …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-hunter-financial-operations-2023m-164Dutchess County – Contract Monitoring (2023M-142)
… approving the claim. The Comptroller approved claims for payment totaling approximately $10.5 million without ensuring …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis … the State Comptroller (OSC) has developed an interactive map (see below) that displays the total amount of AUC tax …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateEvergreen Charter School – Credit Card Purchases (2024M-143)
… purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases … approved and/or adequately supported to show they were for a proper School purpose. When credit card charges are not … not develop and adopt a credit card policy or procedures for monitoring and using the School’s 13 credit cards that …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143State Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … in fund balance each year, but did not need to use these funds due to the operating surpluses. When adding back unused …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2DiNapoli Releases Recommendations From Decarbonization Advisory Panel
… pension fund, was formed by Gov. Andrew Cuomo and DiNapoli in 2018 and members were appointed in March 2018. It is comprised of investment, financial, … expert at the Ontario Teachers' Pension Plan, one of the world’s largest institutional investors. She is a …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelOpinion 88-50
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and … a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … §6-c authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of …
https://www.osc.ny.gov/legal-opinions/opinion-88-50DiNapoli: New York on Stronger Financial Footing
… and determine actual spending growth. Spending of $589.5 million from a settlement with JPMorgan will be paid out of … approximately $115 million transferred from the Mortgage Insurance Fund for housing and homelessness programs and … Tax into the Corporation Franchise Tax and reducing the top corporate tax rate from 7.1 to 6.5 percent; increasing …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingDiNapoli Releases Review of Executive Budget
… next five years, the direction of the pandemic, inflation, and supply chain issues all remain risks to the state’s economic recovery and financial plan, according to a review by New York State … on the years ahead when temporary federal funding will end and build up the state’s reserves, so we are better prepared …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetControls and Management of the Unemployment Insurance System
… and connect jobless workers to jobs. One of its key tasks in assisting the unemployed is administering the State’s … law) and meet other eligibility requirements of State law. In March 2020, Executive Order 202.8 – New York State on … services. In addition to managing UI benefits and record claim volumes during the pandemic, Department officials were …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemDiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… and investment tool for individuals with disabilities. NY's ABLE program, which launched just over a year ago, … later in life," said Senator Kristen Gillibrand (D-NY) . "Congress should be passing legislation like this to … support disabled New Yorkers." Congressman John Katko (NY-24) said , "During my time in Congress, I have …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilities