Search
XI.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
… This chapter contains the policies followed by the Office of the State Comptroller (the Comptroller) for preparing the … The Statewide Financial System (SFS) provides most of the central State Government financial data needed for … chapter. Any changes or suggestions regarding the content of this chapter should be forwarded in writing for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewUncollected Penalties (Follow-Up)
… (2013-S-27) Department of Agriculture and Markets, Dairy Inspections (2014-S-16) …
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)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through May 31, 2025. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to a county treasurer (treasurer) …
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)
… report – pdf] Audit Objective Determine whether the Wallace Volunteer Fire Department, Inc. (Department) officers … Determine whether the Wallace Volunteer Fire Department Inc Department officers and …
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)
… report – pdf] Audit Objective Determine whether the Town of Pittsfield’s (Town) Town Supervisor (Supervisor) … annual audit requirement and provided adequate oversight of the Town’s financial operations, the accounting and … can help improve the completeness, accuracy and timeliness of the Town’s accounting records and reports. Town officials …
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)
… system that showed the department heads’ approval prior to the purchases being made. Although the County’s … risk. Key Recommendations Approve online purchases prior to the purchases being made. Obtain verbal/written quotes, … procurement policy. Do not allow the purchase card vendor to directly withdraw monthly payments from the County’s bank …
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)
… Determine whether the Jefferson County County Department of Weights and Measures …
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)
… of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price … and Measures (Director) did not complete all required testing of weighing and measuring devices or maintain … seek reimbursement of approximately $5,600 for fuel octane testing during our 21-month audit period. Key Recommendations …
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)
… Purpose of Audit The purpose of our audit was to determine if the Board of … by a Board of Directors which includes the Mayor and five mayoral appointees. Its purpose is to promote, develop, … Key Recommendations Establish uniform criteria to be used when approving projects. Complete or verify cost …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalLivingston County Probation Department – Financial Operations (2016M-404)
… about $2.4 million. The Department’s inadequate computer system produced unreliable data and reports for use in …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Cayuga County Community College – Information Technology (2013M-291)
… inventory record of software that the College currently owns. There is no formalized plan to review machines for … software inventory list of all software that the College owns. Formalize a policy to perform reviews of College …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Key Findings The Board has not established an effective system of controls over the cash receipt and disbursement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesSouth Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… January 1, 2012, to March 31, 2013. Background The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee County. The Company is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… and safeguarding of cash receipts received in the civil office. We also determined that various control procedures … implemented over the cash receipts process in the civil office provided additional oversight. We tested 147 receipts … Washington County Sheriffs Department Civil Office Internal Controls Over Cash Receipts 2013M288 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cash