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City of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… Discontinue the improper accounting practices put in place by the former Comptroller and accurately record …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97DiNapoli Urges Focus on Addressing Rural Challenges
… a report examining demographic, economic and quality of living trends in 10 rural counties in New York state. Most of the counties had population losses, aging residents, a … and broadband. The counties selected as representative of rural New York include Allegany, Chenango, Delaware, …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesCanandaigua City School District – Procurement (2022M-141)
… officials did not: Adequately seek competitive bids for purchases totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Westchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… Attorney Anthony A. Scarpino, Jr. announced the arrests of Annette Bigelow, 59, and Mary Nash, 58, for allegedly … “Defrauding the retirement system is stealing from each of us. Comptroller DiNapoli and his office continue to focus their efforts on protecting us from this kind of theft,” Scarpino said. “Once again, we are proud to work …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemTown of Albion – Financial Management (2021M-29)
… report - pdf ] Audit Objective Determine whether the Town of Albion (Town) Town Board (Board) developed and monitored … unrestricted fund balance declining from $1,165,418 as of January 1, 2018 to $403,003 as of December 31, 2020, a decrease of 65 percent. If the Board …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-albion-financial-management-2021m-29Village 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-128Village of Sloan – Clerk-Treasurer (2024M-109)
… were not deposited within 10 days, as required by New York State Village Law Section 4-408. The cash balances reported … month-end, were not accurate. For example, the general fund cash balance was repeatedly understated by over $70,000 and the capital projects fund cash balance was repeatedly understated by over …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Employer Reporting
… Employer reporting guides instructions and resources for employers who report employee earnings service contributions and payments to NYSLRS …
https://www.osc.ny.gov/retirement/employers/employer-reportingXI-A.4 Procurement Card Use – XI-A. Purchasing
… with policy and guidance on purchasing and paying with a Procurement Card (PCard) and requirements for online agencies … for payment. This facilitates a cost effective method of procurement and a direct way to obtain rebates. However, … see Chapter XII, Section 6.Q, Paying and Reconciling Procurement Card Charges of this Guide. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useOpinion 90-21
… RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory referendum, may transfer to another town official the town clerk's power with respect … ... and to be stamped or otherwise marked with the date of presentation". Those claims must be available for …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Accounts Payable Advisory No. 30
… awards and non-judicial settlement agreements, as well as tax and withholding guidance, please see the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsAccounts Payable Advisory No. 25
… Private Information Guidance: This advisory is intended to remind Business Units that confidential personal, and … be entered in any field in SFS that has not been designed to hold confidential information. For example, Business Units … confidential information in a field that was not designed to hold confidential information, please contact SFS …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationState Agencies Bulletin No. 141
… January 1, 2000 OSC Action PaySR will not be available for on-line processing on Saturday, January 1, 2000. Agencies … at this time." OSC staff in Payroll Services and a limited number of pre-selected agency users will test the production … January 1, 2000. The system is scheduled to be available for production for all users at 7 a.m. on Monday, January 3, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/141-y2k-paysr-testingAccounts Payable Advisory No. 10
… “Separate Payment” box in the Payment Options section of a voucher when using the “A” handling code, consistent with …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxState Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… and abuse. The new law (A.5056/S.3757) enables the Office of the State Comptroller to implement a modern electronic … system using data analytics to improve the detection of improper payments and identify fraud, waste and abuse in … public's money. We use technology to track a vast amount- of financial data and identify millions in waste, fraud and …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… its plan to use grant funding, OASAS noted that the 4,415 drug overdose deaths in New York from September 2019 to August 2020 reversed two years of declines. These deaths were 24% …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsIII.2 SFS Policies – III. Statewide Financial System (SFS)
… The Constitution of the State of New York Article 5 Section 1 states that “The State … all official accounts; To audit the accrual and collection of all revenues and receipts; and To prescribe such methods …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesComplaint Processing
… action on civilian complaints filed against members of the NYPD. CCRB has jurisdiction over complaints that allege the use of excessive or unnecessary force, abuse of authority, discourtesy, or the use of offensive language – …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingII.2 New York State Accounting Policies – II. New York State Financial Accounting
… State Comptroller which includes reporting requirements on both a budgetary (cash) basis and generally-accepted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesMaternal Health
… result in short- or long-term consequences to a person’s health, including postpartum depression and any … review all maternal deaths in New York State to determine cause and preventability; report findings, recommendations, … all of its maternal health programs and therefore can’t measure whether its efforts have made an impact on …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-health