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XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare … are periodically incorporated in the Codification of Governmental Accounting and Financial Reporting Standards … certain accounting and financial reporting guidance that is included in the following pronouncements issued on or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… payment vendors to process payments to multiple payees for claims or refunds. These vendors do not provide goods and … will assign single payment vendor IDs starting with “01” for agency-specific transactions. Process and Document … 5.B - Requesting a Single Payment Vendor ID of this Guide for instructions on how to obtain a single payment vendor ID. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorArchived Publications
… 2017. Access to these materials is being maintained for historical reference purposes only. Fiscal Stress Monitoring System Results for Municipalities: Four-Year Review, 2013-2016 - 9/27/2017 Fiscal Stress Monitoring System Results for School Districts: Four-Year Review - 1/25/2017 Fiscal …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsChautauqua Lake Central School District – Procurement (2024M-3)
… adopted policies, there is an increased risk that goods and services will not be obtained at a favorable cost. … District policies when requesting or acquiring goods and services, including using competitive bidding when … practices. Conduct a thorough and deliberate audit of each claim before authorizing payment. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3IX.6.F Agency Draw Procedures – IX. Federal Grants
… In very limited circumstances, the cognizant state agency … . Guide to Financial Operations REV. 06/01/2023 … In very limited circumstances the cognizant state agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… receipt of the refund, OSC BSAO will review the voucher, and if appropriate, post the transaction. The agency must then create and submit a Single Payment Voucher for returning the funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsTown of Pharsalia – Board Oversight (2018M-59)
… former Town Supervisor (Supervisor) to misappropriate Town funds. The former Supervisor disbursed more than $172,000 …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59II.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingCreate Users and Assign Roles
… (Your User ID and password is intended strictly for individual use. Never allow other users to log into the … role. To make a user an authorizer, select the box for “Business (or Government) Authorizer” on the “Add User” … assignment. Any user may have more than one role assigned. For Vendors To complete and certify a Vendor Responsibility …
https://www.osc.ny.gov/state-vendors/vendrep/create-users-and-assign-rolesCourse Offerings (Follow-Up)
… at CUNY’s 25 campuses. The annual tuition in fall 2022 for a New York State resident pursuing a bachelor’s degree …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… SEC's proposals are two of the most significant actions to restrict shareholder rights in the SEC’s history. There is no credible evidence to support the need for these proposals, and if … corporate accountability, entrench managements’ opposition to shareholder proposals and increase costs for investors. …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesII.4 Overview – II. New York State Financial Accounting
… Finance Law also requires the financial plan be presented for informational purposes on a GAAP basis. The GAAP-basis …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewVillage of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Recruitment Events
… about opportunities to build a career with purpose at the State Comptroller's office, or contact [email protected] for information or help with the application process. … Meet with representatives from the Office of the New York State Comptroller at an event in …
https://www.osc.ny.gov/jobs/eventsCUNY Bulletin No. CU-316
… OSC’s automatic processing and provide agency instructions for the payment of Increments. Affected Employees Eligible … criteria: Increment Code 0001 and the employee’s Salary Rate is equal to one of the steps on the Salary Schedule, but is below the maximum Salary Rate on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-316-january-2008-incrementsVillage of Lindenhurst – Claims Processing (2016M-345)
… was to examine the Village’s claims processing procedures for the period March 1, 2015 through May 31, 2016. Background … Board of Trustees. General fund budgeted appropriations for the 2016-17 fiscal year total approximately $12.6 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … – Leave Accruals (Suffolk County) Leave accrual records for business office employees were overstated by a total of … In addition, the board does not adopt individual budgets for each sewer district. Capital costs are allocated to three …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Town of Dix – Supervisor’s Control of Cash (2022M-57)
… (Board) did not adopt written policies and procedures for cash receipts and disbursements and online banking. In … former bookkeeper were referred to outside law enforcement for review. Key Recommendations Properly collect, disburse … of the bookkeeper. Adopt written policies and procedures for cash receipts and disbursements and online banking. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/06/02/town-dix-supervisors-control-cash-2022m-57Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12-response.pdfReporting and Utilization of Bias Incident Data
… reporting bias incident statistics and utilizing the data for management decisions. We also determined whether NYPD … summary data to the Federal Bureau of Investigation for its collection and publication. The NYPD is responsible for capturing, recording, and reporting hate crimes occurring …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-data