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Limnes Corp. Bridge Painting Contract
Comptroller approved a $4.7 million contract with Limnes Corp. of Whitestone, N.Y., to paint 13 state bridges in Nassau and Suffolk counties.
https://www.osc.ny.gov/files/press/pdf/limnes-corp-bridge-contract.pdfMarketing Service Performance Monitoring (2014-S-10)
To determine whether Empire State Development (ESD) has established adequate internal controls to oversee, monitor, and manage contracted marketing services, in
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s10.pdfService Credit for Tiers 2 through 6
NYSLRS members earn service credit for employment with participating employers and may be eligible to receive credit for previous public employment.
https://www.osc.ny.gov/files/retirement/publications/pdf/1854-service-credit.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfVillage of Wappingers Falls – Board Oversight (2023M-70)
Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate oversight over financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/wappingers-falls-village-2023-70.pdfNew York State Common Retirement Fund - Policy on Independence of Consultants
The Common Retirement Fund must be able to use best-in-class consultants as advisors and to invest assets with best-in-class investment managers
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/policy-on-independence-of-consultants.pdf2023 Year in Review: Navigation Change—Preparing for the Future
A look back at some of the initiatives and major accomplishments of the Office of the New York State Comptroller in 2023.
https://www.osc.ny.gov/files/reports/pdf/2023-year-in-review.pdfAccounts Payable Advisory No. 25
… of confidential information include: Social Security numbers; Credit/debit card numbers; Driver license numbers; Bank account numbers; Addresses for individuals; …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationAccounts Payable Advisory No. 10
… Subject: Handling Code “A” and “Separate Payment” Box Guidance: This … Payment Options section of a voucher when using the “A” handling code, consistent with Guide to Financial Operations … Chapter XII, Section 5.M - Selecting the Appropriate Handling Code . Checking the “Separate Payment” box ensures …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxAccounts Payable Advisory No. 30
… Subject: Claims, Awards, Judgments, and Settlement Agreements Policy: The purpose of this … to inform Business Units of: the account codes for claims, awards, judgments and settlement agreements, and the … Claims Awards Judgments and Settlement Agreements …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsOpinion 96-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … bar payment or provide for a reduction of payment in the event that a participant is a member of, or receiving a … System. June 21, 1996 Vincent J. Messina, Jr., Esq., Town Attorney Town of Islip …
https://www.osc.ny.gov/legal-opinions/opinion-96-13Town of Marathon – Town Clerk (2022M-143)
… documentation, including a cash book or duplicate receipts for all transactions. Did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Town of Sheridan – Disbursements (2023M-101)
… and employees. Town officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101State Agencies Bulletin No. 247
… Purpose To provide agencies with the schedule for payroll submission … last day (Wednesday) of the previous payroll period. Due to holidays and special processing (e.g. raise processing), earlier submission deadlines are necessary to ensure that paychecks are issued timely. To assist …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/247-schedule-agency-payroll-submission-and-availability-reports-and-filesTown of Danby – Town Clerk (2022M-08)
… Town of Danby (Town) Clerk recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections were missing and not deposited timely or intact and were not remitted to … the Town of Danby Town Clerk recorded deposited remitted and reported collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Saranac – Town Clerk Operations (2019M-33)
… an audit of the Clerk’s records and reports. Based upon our audit findings and subsequent investigation, the Clerk … records and reports. Town officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Town of Decatur – Town Clerk (2020M-58)
… records and reports. Town officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Village of Palmyra - Financial Management (2019M-94)
… Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate financial records and reports. Key Findings The water and sewer funds maintained excessive unrestricted fund … Determine whether the Board adopted realistic budgets and effectively managed fund balance based on accurate …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Town of Almond - Tax Collection (2019M-188)
… whether the Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Findings The Clerk did not deposit … establish tax payment dates. Key Recommendations Deposit and remit collections in a timely manner. Issue and retain …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Town of Potter – Town Clerk (2020M-113)
… or properly prepare duplicate receipts or retain receipts for all collections. The Town Board (Board) did not annually …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113