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Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… of Audit The purpose of our audit was to evaluate the Department’s financial operations for the period January 1, … 29, 2014. Background The Nanticoke Volunteer Fire Department was a not-for-profit organization which was … in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a four-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Purpose of Audit The purpose of our audit was to determine whether Company … and reported and that Company money was safeguarded for the period January 1, 2013 through April 28, 2014. Background …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Vendor File Advisory No. 3
… Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … collect and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor … primary contact that does not have an email address and/or phone number. Including a phone number and/or email address …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… Discontinue the improper accounting practices put in place by the former Comptroller and accurately record …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Duanesburg Central School District – Information Technology (2021M-40)
… Central School District (District) officials ensured information technology (IT) systems were adequately secured … which employees completed by February 2021. Sensitive information technology (IT) control weaknesses were … Central School District District officials ensured information technology IT systems were adequately secured to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… communicate expectations for the claims audit process. The Secretary of the Board (Secretary) reviewed the tested claims between one and 146 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsChateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… complete report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of operations to ensure financial activity was properly recorded and … $14,405 without sufficient supporting documentation to allow officials to determine whether the expenses were for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77State Comptroller Thomas P. DiNapoli Statement on 2026 Executive Budget Address
… expand child care opportunities, mitigate food insecurity, address energy costs and invest in clean water. While … expand child care opportunities mitigate food insecurity address energy costs and invest in clean water …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-thomas-p-dinapoli-statement-2026-executive-budget-addressState Agencies Bulletin No. 1137
… Affected Employees Longevity-eligible employees in BU05 with an Increment Code of 1976-2007, 0010, 0110, … (PEF), provides for a Longevity Lump Sum payment in April 2012. The Longevity Lump Sum payment will be in the … the employee returns to active payroll status. Demotion after March 31, 2012 - An employee who is not eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1137-april-2012-public-employees-federation-pef-longevity-lump-sum-paymentIX.1 Accounting for Federal Grants – IX. Federal Grants
… policies, and procedures used in connection with federal grant accounting, drawdowns, and reporting. The policies and … to all state departments and agencies receiving federal grant funds; and Are NOT intended to replace federal rules, … awarded to the government unit. As revisions to federal grant accounting procedures or updates in general information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewState Agencies Bulletin No. 1838
… are updated with valid chartfield strings. If an agency does not believe that the chartfield string associated with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1838-updating-payserv-chartfield-strings-june-lapsing-eventsAnnual Assessment of Market Orders for 2012, 2013, and 2014
… has adequate procedures in place to accurately report its assessable expenses related to its administration … Follow up on the questionable expenses identified in our report and seek repayment for any inappropriate or ineligible … source justification requirements. Other Related Audit/Report of Interest Department of Agriculture and Markets: …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… uses to capital projects related to state assets. In the near term, if state tax receipts continue to surpass …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesPayroll Calendars
… April 2026 - April 2027 Administration Institution Current Current Lag Lag April 2025 - April 2026 Administration Institution Current Current Lag Lag April 2024 - April 2025 Administration Institution Current Current Lag Lag April …
https://www.osc.ny.gov/state-agencies/payroll/payroll-calendarsAFR Modernization - The Statement of Indebtedness and Bond Repayment Schedule Webinar Presentation
This webinar will provide a detailed walkthrough of the Statement of Indebtedness and Bond Repayment Schedules which will be included in the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC).
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-statement-of-indebtedness-and-bond-repayment-11-3-21.pdfX.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… payment vendor IDs. The use of a single payment vendor ID is limited to programs with a singular purpose, where … a very short duration. When using a single payment vendor ID, agencies are required to maintain detailed information … Each voucher processed using a single payment vendor ID must indicate if the payment is tax reportable. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsXII.6.I Paying a Non-State Employee – XII. Expenditures
… status when making a payment to an individual who provided services to the State. Paying non-employee travel Paying expenses for employment interviews Paying … employee-entitled fringe benefits (e.g., union, health insurance, deferred compensation). In addition, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
The State Legislature authorizes State agencies to make expenditures and incur obligations for specific purposes each fiscal year in the form of an appropriation
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… plan for NYSHIP. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates with … rate schedules for the payment of inpatient and outpatient hospital services. Hospitals may be entitled to additional …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-follow