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Selected Aspects of Discretionary Spending
… in 1970 to develop and improve the public transportation systems in the central region of New York State, including … policies and procedures to determine if they adequately address the various forms of questionable discretionary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Travel Advisory No. 10
… expense reimbursements are no longer submitted through the Travel and Expenses module in the Statewide Financial System … through PayServ. XIII.8 Procedures for Employee Non-Travel Expense Reimbursement Updated to remove procedures for submitting moving expense reimbursements through the Travel and Expenses module in SFS. XIII.8.A Moving Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsAccounts Payable Advisory No. 70
… State entered into a contract with Key Bank to print and mail checks paid from the State’s general checking account … notify OSC now by emailing [email protected] . In the email identify the type of payment, Supplier ID, reason for … Agency” handling, volume and frequency of payments, and a contact person. OSC will coordinate with the contact person …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventWadsworth Center Environmental Laboratory Approval Program
… Solid and Chemical Materials (Solid and Hazardous Waste); Air and Emissions; and Medical Marijuana. As of July 2019, … approved in the following fields: 176 for the analysis of air and emissions, 249 for the analysis of non-potable water, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… $829,784 and $736,394. Key Finding The Village Building Inspector did not take an oath of office and, as generally … for payment are submitted monthly by voucher. The Building Inspector receives an Internal Revenue Service Form 1099, and … there is no cap on the amount of fees paid to the Building Inspector, the Village cannot know whether the individual’s …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Accounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfXII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… Unit for alternate instructions, either by email or phone at (518) 486-4602. A Business Unit may administer liens … returns using the State’s Employer Identification Number (EIN) must do so electronically. While a Business Unit … Unit for alternate instructions, either by email or phone at (518) 486-4602. A Business Unit can journal voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsNational Investors Call for Workplace Disability Inclusion
… they invest in to create inclusive workplaces that can benefit from employing the millions of talented people with disabilities who remain underrepresented in the workforce. Signatories to … they invest in to create inclusive workplaces that can benefit from employing the millions of talented people …
https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusionOpinion 94-18
… on the issues discussed in the opinion. VILLAGES -- Powers and Duties (conveyance for nominal consideration to private … a separately incorporated fire department (11 Opns St Comp, 1955, p 668; 9 Opns St Comp, 1953, p 276; 8 Opns St … Opns St Comp No. 94-12, p __). October 31, 1994 Sanford L. Church, Esq., Village Attorney Village of Albion …
https://www.osc.ny.gov/legal-opinions/opinion-94-18DiNapoli Op-Ed: Act on Proposal to Help State & Local Governments Pay for Retiree Health Care
… they retire. The state Legislature should act now or the cost to taxpayers will only grow. Most state and local … future generations of taxpayers pay for them. This is a cost of doing business, but we cannot keep making a promise … The numbers are daunting, but there is an even steeper cost for doing nothing. Establishing an OPEB trust fund for …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-op-ed-act-proposal-help-state-local-governments-pay-retiree-health-careSubway Wait Assessment
… New York City Transit (Transit) provides passengers service on all of its lines that meets its minimum service frequency standards; whether those standards take into account demand for service, physical structure, and other factors; and where … whether New York City Transit provides passengers service on all of its lines that meets its minimum service …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentOversight of Hazardous Materials and Waste
… SUNY maintains a central administrative office in Albany. For fiscal year 2015-16, SUNY had a budget of $13 billion, … resource to provide tools, training, and communication for the campuses on best practices and compliance issues, … ranging from industrial manufacturing process wastes to batteries, and may come in many forms, including liquids, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteAvoca Central School District – Procurement (2025M-29)
… as much competition as possible. Whether using formal competitive bids in accordance with New York State General … from 31 vendors, totaling $3.5 million, subject to the competitive bidding requirements set forth in GML. … totaling $1.2 million, which were not subject to the competitive bidding requirements and purchases from 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Town of Horseheads – Information Technology (2025M-109)
… whether data backups were occurring. Understanding the Audit Area Town officials must manage network and local … personnel on cybersecurity best practices and to recognize the signs of a security incident, which can significantly reduce the likelihood of a cyberattack succeeding, such as a …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109DiNapoli Announces Fiscal Stress Scores
… municipalities (excluding New York City) twice a year. The latest round of scores announced today identified 19 local … the uncertainties created by the pandemic.” In this latest round, the city of Poughkeepsie (fiscal stress score …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… March of 2008, but only 26 in March 2020. Cost of Medical Care Overall health care costs for the state prison system have averaged about … information with policymakers to allow for more informed choices about the best way to address this challenge. Report …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingDiNapoli Announces State Contract & Payment Actions for January 2014
… the playing field is level and taxpayers get the best value for their money. The independent audits ensure … and payments entered into by the state. This builds on his commitment to added transparency via his Open Book New … three contracts for $5.1 million with Essex County to buy and demolish property in eight communities damaged by …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014DiNapoli Announces State Contract & Payment Actions for May 2014
… $10 million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office … are reasonable, the playing field is level and taxpayers get the best value for their money. The independent audits … to added transparency via his Open Book New York website. Highlights for May 2014: Major Contracts Approved …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-announces-state-contract-payment-actions-may-2014DiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… energy goals, has made good progress on reaching its goals for distributed solar capacity and leveraged funds, but is behind in meeting its energy efficiency targets for 2025, according to a report from New York State … have underperformed,” DiNapoli said. “It is important for the state’s climate goals that these funds are used …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… in Niagara , Tompkins and Wyoming counties failed to adequately monitor project approvals or results, according to audits issued today by New York State Comptroller Thomas … P. DiNapoli. “When taxpayers and communities are helping to incentivize and assist local economic development efforts, …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversight