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XII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… AND POLICIES Business Units must select the appropriate voucher style when entering payments in the Statewide … Online Business Units Business Units should only use the voucher styles listed in the chart below. “Reversal,” “Register,” and “Third Party” voucher styles are not used. Voucher Style Description of Use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleState Agencies Bulletin No. 2231
… Bureau of State Payroll Services, Systems Support Group (SSG) and the Chief Information Office (CIO) will be … internal testing is complete, OSC Payroll Systems Support Group (SSG) will reach out to agencies to request test … this bulletin may be directed to the Systems Support Group using the Payroll Systems Questions mailbox. Any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2231-exadata-release-and-ps-query-updateNew GASB Standards
New York State agencies must implement Governmental Accounting Standards Board Statement GASB 87 Leases in fiscal year 202425 annual financial statements
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standardsTown of Lockport – Fuel Inventory (2025M-54)
… also did not review footage from surveillance cameras (cameras) that could be used to monitor the fuel pumps and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Comptroller DiNapoli Releases Audits
… TPHI. During the audit period, the contractor did not bill TPHI carriers or initiate provider reviews for the …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsSelected Management and Operations Practices
… Executive Summary The New York Power Authority (NYPA) is a public authority created in 1931 … Law (PAL). Chapter 469 of the Laws of 1989 requires the State Comptroller to conduct an audit of NYPA’s management … this audit, personal property is all property other than real property. From January 1, 2011 to May 31, 2015, NYPA …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesOpinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Comptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… no matter how rich or how powerful, and that is why my office has aggressively prosecuted over 50 individuals in … of the public,” said New York State Comptroller DiNapoli. “My office will continue to work with law enforcement across … be able to put its trust into government, and I’ll do my part to find those who violate that trust.” “Individuals …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerComptroller DiNapoli Releases State Audits
… performed approximately 6,000 inspections at almost 1,400 locations in calendar year 2013. Despite staffing … policies and practices that drive the costs of medical care provided to children placed at voluntary agencies. In a … its annual Purchase Program. Auditors also found that the car service contract amounts were excessive compared to the …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective oversight … care, and support services for those impacted by HIV/AIDS, sexually transmitted diseases, viral hepatitis, and … one Institute contractor (the Long Island Association for AIDS Care, or LIAAC). Of about $2.3 million that the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsDiNapoli Announces State Contract & Payment Actions For March 2014
… million Department of Transportation contract with DeFoe Corp. for bridge rehabilitation on I-87 over Mosholu Parkway … million, Flex Electrical Constructors $852,000 and Gozzer Corp. $461,000. Gaming Commission Approved a $4.9 million … Exchange ($29.2 million), the Medicaid and Child Health Plus Insurance Program Enrollment Center ($1.8 million) and …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014DiNapoli: More School Districts Take Initial Steps to Exceed Tax Cap
… P. DiNapoli. As of March 2nd, 6 percent, or 36, of the 601 school districts that reported, indicated that they will … with 60 percent voter approval of their budget. For the 601 school districts that have filed their tax cap reports, … reports, nearly 13 percent of school districts (76 of 601 districts reporting) are facing a “negative” levy limit. …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-more-school-districts-take-initial-steps-exceed-tax-capOpinion 94-33
… in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (participation by retired members of fire … of a fire department may not participate in a service award program unless they are subject to being called to duty … department for which a volunteer firefighters' service award program has been established may participate in the …
https://www.osc.ny.gov/legal-opinions/opinion-94-33State Comptroller DiNapoli Releases Municipal & School Audits
… Finally, the school’s former operations manager was arrested in December 2024 for the alleged theft of $1,100 in …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Nassau County Board of Cooperative Educational Services , New York Mills Union Free School District , North Greenbush … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsOpinion 98-8
… services, when available in the form, function and utility required by the political subdivision, from a … subdivisions through the New York State Office of General Service's centralized contracts). Section 162(1) expressly … entities) submits a notice of intent to provide the service in the form, function and utility required, the …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Comptroller DiNapoli Releases School Audits
… Central School District – Financial Management (Tompkins County) The district’s unassigned fund balance has exceeded … Union Free School District – Fuel Card Purchases (Nassau County) Fuel purchases reviewed by auditors appeared to be … Central School District – Payroll and Leave Records (Madison County) Auditors found the various control procedures …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsDiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… DePeyster Town Clerk Michelle Sheppard resigned her two public jobs and agreed to pay $4,303 in restitution for dodging her personal town and … case.” As part of her plea agreement, Sheppard resign her clerk’s job and a second position at the St. Lawrence County …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2012 … October 21, 2013. Background The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialSkaneateles Central School District – Records and Reports (2015M-154)
… books, known as reconciling items, to adjust bank or book balances. Approximately $4.1 million in receipts in the … Reconcile all bank account cash balances to the general ledger cash account balances each month and provide …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154