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XII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… SECTION OVERVIEW AND POLICIES When processing payments to a vendor, Business Units should ensure the voucher is … and Document Preparation: Select Appropriate Vendor When preparing a voucher, the Business Unit should select the … When processing payments to a vendor Business Units should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequencePublic Welfare – 2022 Financial Condition Report
… non-cash assistance to eligible single adults, childless couples, persons who have exceeded the 60-month limit on FA, …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-welfareCost-of-Living Adjustment – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 …
https://www.osc.ny.gov/retirement/publications/1841/cost-living-adjustmentCost-of-Living Adjustment – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 members under Article 14B Sections 551 552 …
https://www.osc.ny.gov/retirement/publications/1840/cost-living-adjustmentAlternative and Out-of-Service Death Benefits – State University Police Plan
… may be payable. This benefit would equal the initial value of your pension under the provisions of the Non-Contributory Retirement Plan (Section 375-c) or this special plan as of the date of your death. A comparison will be made and the …
https://www.osc.ny.gov/retirement/publications/1823/alternative-and-out-service-death-benefitsAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 … Afton Central School District Management of Fund Balance and Reserves 2016M134 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… with real property taxes, sales tax, and water and sewer rents. Key Findings The Board has not adopted structurally …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102DiNapoli: Wall Street Bonuses Fell 44% in 2008
… and taxpayers ought to know if these funds were used to buy corporate jets, pay dividends or bonuses.” DiNapoli’s … largest percentage decline in more than 30 years, but the size of the bonus pool is still the sixth largest on record. … in New York City. Since then, two have been acquired, one failed, and two converted into commercial banks. A review …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008DiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… Press release is available in: Spanish Chinese (Simplified) Chinese (Traditional) An audit released today by State …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… Non-payroll disbursements represent a significant portion of a school district’s (district’s) expenditures, covering a … The Assistant Superintendent for Business (ASB) is responsible for overseeing the financial operations in the Business Office, including the Purchasing Agent who is responsible for authorizing the expenditure of funds …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Comptroller DiNapoli Releases Municipal Audits
… issued. Islip Fire District – Financial Condition (Suffolk County) The board did not effectively monitor expenditures … The board’s budgets were incomplete because the real property tax levy and a schedule of other estimated revenues … that the administrator did not always get a professional appraisal for estate houses before listing them for sale. …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli Identifies Problems With Low-Cost Power Program
… it distributed low-cost power to companies, according to an audit released today by State Comptroller Thomas P. … state law, the State Comptroller is required to conduct an audit of NYPA's management and operations every five … cost savings. DiNapoli recommended NYPA: Conduct an independent and objective review of the power allocation …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-identifies-problems-low-cost-power-programTown of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected financial … Key Findings The Town is experiencing fiscal stress due to a deteriorating financial condition. The general fund’s … million, from $14.7 million at the end of fiscal year 2007 to a fund deficit of $10.3 million at the end of 2012. The …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54DiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… that greater transparency and accountability surrounding workers’rights result in stronger, more sustainable companies … in a Bangladesh factory collapse one year ago to spur global action on these supply chain issues. We will continue … 5,000 dollar stores in 48 states, agreed to have its global suppliers report on their ability to meet …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightComptroller DiNapoli Releases State Audits
… SPS employees. Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and Safety Responsibility Acts: … Years Ended March 31 (2014-S-42) DMV administers the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act. These acts help ensure …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases State Audits
… Based Bus Safety Program (2015-S-71) In October 2013, DOT began to implement the bus safety program by revising its … carriers to improve their operations. Auditors found DOT effectively implemented the program. DOT has also taken appropriate actions against poor …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-audits-0Controlling Access to Student Grading Systems in School Districts (2015-MS-3)
… not be supported with written authorization. The lock out function (i.e., an internal control that helps prevent … policy guidance regarding the utilization of the lock out function and what procedures must be followed to bypass … Implement compensating controls due to a lack of an audit log function by certain grading systems. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… services. The Centers for Medicare & Medicaid Services (CMS) allows state Medicaid programs several options for … those amounts established by the state and approved by CMS. In 2016, the New York State Legislature approved a plan … also still paid 100 percent). The plan was approved by CMS and enacted as New York State Social Services Law § …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… System (PFRS). DiNapoli is also dropping the long-term assumed rate of return on investments from 7 percent to 6.8 … past, we’re taking the responsible action of lowering our assumed rate of return now so we can better weather market … time that DiNapoli has lowered the state pension fund’s assumed rate of return as economic and demographic conditions …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredUtica City School District - Payroll (2018M-175)
… work performed. Manual adjustments for fingerprint time clock system entries were not adequately supported or … adjustments for missed punches into the fingerprint time clock system are documented and approved by supervisors. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175