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Course 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-followXVI.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-vendorIX.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-proceduresState 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-changesArchived 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 Access to these materials is being maintained for historical reference purposes only.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-publicationsTown 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-accountingIX.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-vendorsChautauqua 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-3II.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/eventsGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted in … certiorari reserve funds provided to the Board contained all information required by District policy. Without … reserve fund are maintained and the annual report of all reserve funds provided to the Board contains all …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Disposal of Electronic Devices
… own; however, OGS' Surplus Unit provides this service for many State agencies. Agencies are required to remove all … OGS' Surplus Unit does not accept any responsibility for clearing the data from these devices. At the time of our … the University at Albany had 36 electronic devices ready for disposal through OGS' Surplus Unit. Key Findings Seven of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesTown of Warrensburg - Procurement (2014M-96)
… of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. … by an elected five-member Board. Budgeted appropriations for 2013 totaled approximately $3.4 million. Key Findings The … the purchasing policy. Ensure that contracts are in place for all professional service providers. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Opinion 90-39
… Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d … §66) and does not have its own home rule authority (see NY Const, art IX). Therefore, the authorization for towns to …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Background Checks at Municipal Youth Programs (2012-MS-5)
… and therapeutic programs. However, this does not cover all of the youth programs that municipalities operate. A … through background checks in the hiring and screening of all individuals associated with the municipalities’ youth … we audited failed to conduct background checks on all of the individuals who deliver their youth program …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… examine the former Clerk’s records and financial practices for the period January 1, 2012 through December 31, 2013. … by a five-member Town Board. Budgeted appropriations for the 2014 fiscal year totaled approximately $3.7 million. … into a Town bank account and could not be accounted for. The former Clerk did not properly record all cash …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Town of Chesterfield – Town Clerk (2024M-110)
… do not have assurance that all collections are accounted for, and money could be lost or misappropriated. The Clerk and Deputy Clerk did not record and issue receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110