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State Agencies Bulletin No. 306
… OSC page at osc.state.ny.us . Then click the Comptroller's News for State Agencies button. Click the link to the State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… companies that provide emergency services to the Town for the period January 1, 2015 through September 30, 2016. … The Town of Dover is located in Dutchess County and has a population of approximately 8,500. The Town, which is … have an interest in. Consider holding a public hearing when entering into a new ambulance service contract. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… in Genesee County. The District, which is governed by an elected seven-member Board of Education, operates two schools with approximately 1.040 students. Budgeted appropriations … its bank accounts. District officials do not secure user names, passwords and secured token devices used to access …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… contract and seek periodic competition to ensure rates are at the lowest possible cost. Conduct a deliberate and …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
Determine whether Sullivan County County Funding Corporation Corporation officials awarded funds from the Millennium revolving loan program Program in accordance with established policy guidelines guidelines and ensured businesses complied with loan agreements
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingXII.8.C Payment Intercepts – XII. Expenditures
… the Office of the State Comptroller (OSC) has the ability to offset payments received from the Business Unit and offset a portion of that payment to another entity. This section provides Business Units with … the Office of the State Comptroller OSC has the ability to offset payments received from the Business Unit and offset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN PROVIDING GOODS OR … providing goods or services prior to OSC approval of a contract assumes a risk of non-payment or reduced …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… may receive payment for expenses through direct deposit or check, depending on the preferred payment method in the employee’s payroll … wants expense reimbursements deposited. Employees should check with their financial institutions to make sure they … may receive payment for expenses through direct deposit or check depending on the preferred payment method in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… Most employee expenses will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee expenses reimbursed through the Travel and Expense module include travel expenses, claims for … to the sections within Chapter XII – Expenditures of this guide and the Payroll bulletins available on the Office of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewAsset Forfeiture Escrow Fund
… or city for such monies and proceeds. This law took effect on October 9, 2019. Accounting Code To Be Used The General … of a forfeiture under Article 13-A of the CPLR . Annual Reporting Requirement GML Section 6-v requires the chief … city, at the termination of each fiscal year, to render a detailed report of the operation and condition of the asset …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common … sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required … New vendors, especially if payment goes to a post office (PO) box Items purchased that are not clearly identified Goods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it is … before payments are authorized. With constant pressure to do more with less, localities cannot afford to overpay …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionOperational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry (GLJE) Workflow Change Guidance … GFO Updates pertaining to the new General Ledger Journal Entry GLJE Workflow Change …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeState Comptroller DiNapoli Releases School District Audits
… by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… the Board of Trustees’ (Board’s) ability to make informed financial decisions was inhibited because the Village’s true financial position was unknown. The Clerk-Treasurers did not … as of August 9, 2024. The Clerk-Treasurers did not file periodic payroll reports or remit withholdings timely to the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
Determine whether the MainTransit Fire Department Department banquet manager manager made proper disbursements that were adequately supported reported and recorded and properly deposited and reported collections
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Greece Central School District – Procurement of Professional Services (2024M-129)
… 30, 2024: Officials did not seek or provide documentation to support the competition process for 33 professional … 2006 without seeking competition. Officials did not adhere to the District’s written policies and procedures. For …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mServen Volunteer Fire Company – Board Oversight (2024M-97)
… of the Border City Hose Company (Hose Company), was arrested on charges of grand larceny for allegedly stealing …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/serven-volunteer-fire-company-board-oversight-2024m-97Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… Purpose of Audit The purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the period January … Volunteer Firemens Benevolent Association of North Tonawanda Foreign Fire Insurance Tax Moneys 2014M208 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax