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Comptroller DiNapoli Releases Municipal Audits
… shortage of $370 and unidentified funds of $8,207. Town of Lloyd – Financial Condition (Ulster County) The board …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… the following school district audits have been issued. Mount Pleasant Cottage Union Free School District – Procurement …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0CUNY Bulletin No. CU-356
… Questions regarding this bulletin may be e-mailed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthCUNY Bulletin No. CU-310
… the bargaining units listed, reside within the following Zip Codes, and receive a paycheck or direct deposit advice statement dated October 11, 2007. New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens 110XX, 111XX, … of the Prepaid Legal Service Benefit and the Earnings Code. Union Bargaining Units Value Earnings Code District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-310-prepaid-legal-service-benefit-cuny-employeesNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… to achieve structure balance. In this current fiscal year, my office identified almost $5 billion in temporary resources … governments require serious discussion and solutions. My office will continue to examine local finances closely …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay … Although agencies are encouraged to request early pay discounts whenever feasible, they should not be used as a … evaluate proposals/bids. To encourage additional early pay discounts throughout a contract term, contracts should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesXII.4.A Vendor Requests for Payment – XII. Expenditures
… based on either an invoice a vendor uses in its normal course of business, or a vendor certified Statewide Financial … electronic claims, Business Units can satisfy OSC certification requirements by ensuring the vendor’s certification includes a valid electronic signature. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… Remediation Office of the State Comptroller 110 State Street, 9th Floor Albany, NY 12236 Email: [email protected] …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewUncollected Penalties (Follow-Up)
… of payments. Finally, the initial audit found that the system used to track outstanding penalties was incomplete and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followOperational Advisory No. 31
… Approval tab will indicate that the transaction has been: Auto Approved (Generic GL User) and posted during the next … Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be noted in the comments) …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeChenango County – Court and Trust Funds (2025-C&T-2)
… safekeeping by order of the county’s surrogate’s court. Together, the treasurer, county clerk and surrogate’s court …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Onondaga County – Court and Trust Funds (2025-C&T-3)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2024 through … officials established appropriate controls to safeguard and account for court and trust funds for the period January 1 2024 through …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andChittenango Central School District – Information Technology (2023M-155)
… an IT contingency plan. As a result, the District’s IT system and its personal, private and sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Wallace Volunteer Fire Department – Board Oversight (2024M-125)
… of duties. The Treasurer did not submit various annual reports to the Office of the State Comptroller (OSC), the … The Treasurer did not accurately capture in the monthly meeting minutes the cash receipt and disbursement amounts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/03/14/wallace-volunteer-fire-department-board-oversight-2024m-125Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… Determine whether the Town of Pittsfields Town Town Supervisor Supervisor maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Lewis County – Purchase Cards (2024M-41)
… card charges were properly approved, supported and for appropriate purposes. Key Findings We reviewed 366 … charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … approved and supported and did not follow County policies. For example: Although prior approval is required by the …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Jefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… the Jefferson County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key Findings … whether the Jefferson County County Department of Weights and Measures Department completed required testing of all …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… by New York State Department of Agriculture and Markets regulations and article 16 of the New York State Agriculture … a complete and accurate master list of businesses or update the inventory of devices. All six complaints did not … with New York State Department of Agriculture and Markets regulations and AML. Maintain complete records, including an …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… 1, 2012 through July 29, 2013. Background The Mount Vernon Industrial Development Agency is located in the City of Mount Vernon in Westchester County and is governed by a Board of … Mount Vernon Industrial Development Agency Project Approval and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approval