Search
Accounts Payable Advisory No. 6
… Payments to Time Warner Cable Guidance: Consistent with the Guide to Financial Operations (GFO) Chapter XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units … when processing payments to vendors. Improper preparation of vouchers payable to Time Warner Cable may delay payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableAccounts Payable Advisory No. 16
… to Long Island Power Authority Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units … when processing payments to vendors. Improper preparation of vouchers payable to Long Island Power Authority may delay …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityAccounts Payable Advisory No. 7
… Chapter XII, Section 5.C - Selecting the Appropriate Vendor and Address Sequence , Business Units must select the correct Vendor ID and Address Sequence when processing payments to … with the GFO, Chapter XII, Section 5.B - Unique Invoice Number Requirements , Business Units must ensure there is a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleCarle Place Water District – Procurement (2014M-18)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the … Recommendations Consider revising the procurement policy to require District officials to award professional service contracts only after soliciting …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Uniondale Public Library – Procurement (2015M-126)
… Purpose of Audit The purpose of our audit was to assess the Library’s controls over procurement for the …
https://www.osc.ny.gov/local-government/audits/library/2015/08/14/uniondale-public-library-procurement-2015m-126State Agencies Bulletin No. 1049
… Purpose To provide information regarding the processing of layoff … in force Effective Date(s) Immediately Background Due to the Governor’s reduction in force plan, OSC is providing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservHancock Fire Department – Audit Follow Up (2018M-236-F)
… [read complete report - pdf] | [read complete 2019 report - pdf] Purpose of Audit The purpose of our review was to assess Hancock Fire Department’s (Department’s) progress, as of February 2022, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/hancock-fire-department-audit-follow-2018m-236-fYates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… officials properly recorded, supported and reported cash receipts and disbursements, including payroll. Key … Although we did not find any significant errors in how cash receipts and disbursements were recorded and reported, … fees. Key Recommendations The Board should adopt cash receipts and disbursement policies. Ensure that duties …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: Was … 2024, the former Supervisor was arrested for stealing Town funds and pleaded guilty to grand larceny in the fourth …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Sodus Central School District – Software Management (2022M-64)
… software from being installed on District computers. As a result, we found: All 39 network user accounts that we … and 27 (20 percent) were unneeded or did not have a specific business purpose, including eight unauthorized … software applications on 17 different computers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal use of a …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79DiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… State Comptroller Thomas P. DiNapoli, Wayne County District … accountable for their actions. Mr. Storrs was entrusted by the Marbletown Fire Department to serve and protect the … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentOpinion 2002-15
… for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a … that requires or permits monies for any given purpose to be raised from taxes levied only in the unincorporated … have concluded that a local government may not, pursuant to its home rule powers, exempt properties in that portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 90-4
… the time the obligations are outstanding. This is in reply to your letter concerning the dredging of a pond within the … pond have asked the village to explore the possibility of having the village dredge the pond and assess the cost on the … p 43; 1981 Opns State Comp No. 81-325, p 353). It would not contravene Article VIII, §1 to expend municipal moneys in …
https://www.osc.ny.gov/legal-opinions/opinion-90-4North Merrick Union Free School District - Purchasing (2018M-87)
… complete report - pdf] Audit Objective Determine whether the purchasing of goods and services complied with … statutes and District policies. Noteworthy Achievements The District generally complied with New York State General … required quotes and found that District officials obtained the required number of quotes. We selected 10 vendors who …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/north-merrick-union-free-school-district-purchasing-2018m-87Travel Advisory No. 14
… Questions & Voucher Denial Codes Guidance : The Office of the State Comptroller updated the following sections in … Operations: Chapter/Section Name Description XII.7.A Responding to Voucher and Expense Report Audit Questions … : Guide to Financial Operations Chapter XII, Section 7.A – Responding to Voucher and Expense Report Audit Questions …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not require proof of attendance at conferences. Key Recommendations … NYS contracts for renting cars. The Board should require proof of attendance for conferences. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelAccounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to … also informs agencies of invoice retention requirements for freight charges. Update: Guide to Financial Operations … Parcel Service (UPS)” to “Statewide Contract Vendor for Small Package Delivery.” … Updated Guidance for Paying …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsState Agencies Bulletin No. 1010
… Purpose To inform agencies of the changes in PayServ as a result of … of several tax updates and maintenance patches.In addition to periodically providing new software releases, PeopleSoft …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1010-implementation-oraclepeoplesoft-tax-updates-and-maintenance-packsState Comptroller DiNapoli Releases Municipal Audits
… Officials continued the practice of using debt to pay for recurring costs. The review determined the city’s …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-audits