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Town of Ripley – Town Clerk Collections (2024M-139)
… Clerk/Tax Collector (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did not always record, deposit, remit and report all collections in a timely and accurate manner. … Town ClerkTax Collector Clerk recorded deposited remitted and reported all collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Fairview Fire District – Financial Operations (2024M-138)
… District (District) Board of Fire Commissioners (Board) and officials properly managed the District’s financial operations and were transparent. Key Findings The Board and District officials did not properly manage and oversee … Fire District District Board of Fire Commissioners Board and officials properly managed the Districts financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Cooperstown Central School District – Financial Management (2024M-65)
… School District (District) Board of Education (Board) and District officials properly managed the District’s fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed the Districts fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Message from the Comptroller – 2023 Financial Condition Report
… Despite significant uncertainty caused by inflation and other factors, State Fiscal Year (SFY) 2022-23 reflected continuing recovery from COVID-19 and economic growth. In this environment, State policymakers increased support for schools, health care and other programs. At the same time, new risks to financial …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerOperational Advisory No. 12
… : Updates to the definitions for Obligation, Accounting and Budget Dates in the Statewide Financial System (SFS) and guidance on date determinations effective June 19, 2014 … updated Guide to Financial Operations Sections that define and reference Obligation, Accounting and Budget Dates in …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesUnified Court System Bulletin No. UCS-76
… of the 2003 Factor Change Adjustment payment for Judges and provide agencies with additional information and procedures pertaining to this adjustment. Affected … during the period March 27, 2003 through December 31, 2003 and have a Pay Basis Code of CAL Effective Date(s) Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judgesEthics
… x 17in. paper. Conflicts of Interest of Municipal Officers and Employees [pdf] Model Code of Ethics - Local Governments … Resources and information on ethics for local officials …
https://www.osc.ny.gov/local-government/resources/ethicsCommon Attributes of Successful Emerging Managers
… manager experience Tenure of the leadership team investing and operating together Private business, owner-managed … Attributes of successful newly formed and emerging firms …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/common-attributes-successful-emerging-managersAccounts Payable Advisory No. 43
… Subject: GFO Updates – Supplier, Prompt Payment Interest and more Update: The below sections of the GFO were updated and are effective April 1, 2017. Please review the below … - primary contact email, classification, ordering address and email; Also updated to reorder X.3 X.3.A Vendor Request …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreSelected Aspects of Discretionary Spending
… spending by the New York State Energy Research and Development Authority complied with its prescribed procedures and such expenses were reasonable, adequately supported, and properly approved. The audit covers the period from April … New York State Energy Research and Development Authority …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Accounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial Operations … contract number, specific goods or services ordered, price and delivery date, thereby supporting agency and vendor collaboration. Agencies must properly configure …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersLackawanna City School District - Tuition (2019M-59)
… Objective Determine whether tuition payments were accurate and supported. Key Findings District officials did not review … in overpayments totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate and up-to-date residency information to support tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59State Agencies Bulletin No. 182
… Purpose To explain the new increment system and codes Affected Employees Eligible employees represented by CSEA, PEF and DC-37 Effective Date Immediately Contract Provisions The agreements between the State and CSEA, PEF & DC-37 include an increment program that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37State Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… DiNapoli, Steuben County District Attorney Brooks Baker, and the New York State Police announced today. “For well over a decade, Ursula Stone took advantage of her position and the trust of Addison residents to systematically steal … DiNapoli said. “Thanks to the work of my office and our partnership with District Attorney Baker and the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceNew York State Comptroller DiNapoli Statement on EPA Proposal to Roll Back Emission Standards
… Comptroller Thomas P. DiNapoli today announced that he, and eight fellow comptrollers and state treasurers, sent a letter to the U.S. Environmental … proposal to undo federal emissions standards for cars and light trucks. "The world's leading climate scientists …
https://www.osc.ny.gov/press/releases/2018/10/new-york-state-comptroller-dinapoli-statement-epa-proposal-roll-back-emission-standardsIX.6.D HHS Payment Management System – IX. Federal Grants
… The Department of Health and Human Services’ (HHS) Division of Payment Management uses … System (PMS) that provides federal awarding agencies and state grant recipients the tools to manage grant payment requests, and disbursement reporting activities. It is a full service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemNational School Lunch, Breakfast Programs – Federal Funding and New York
… Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States. Both …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsOversight of Language Access Services
… To determine if the New York City Department of Health and Mental Hygiene is adequately serving the needs of … English Proficiency, complying with State regulations and local laws, and providing sufficient oversight of Language Access … To determine if the New York City Department of Health and Mental Hygiene is adequately serving the needs of …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesContract Advisory No. 33
… are prohibited from bidding on contracts for public work, and (ii) contractors and subcontractors are prohibited from commencing work on covered projects subject to Labor Law §§ 224-A and 224-D or other projects that are privately owned and … are prohibited from bidding on contracts for public work and ii contractors and subcontractors are prohibited from …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fiscal and Reporting Manual (CFR Manual). The audit covered the … Report were properly calculated adequately documented and allowable under the State Education Departments …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manual