Search
Accounts Payable Advisory No. 41
… Subject: Using requisitions and/or purchase orders (POs) for centralized contract … Section 3 – Purchase Orders Guidance: This is to remind Business Units to use a requisition and/or purchase order … or services being purchased and include this information on the purchase order line. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesWalden Fire District – Disbursements (2014M-184)
… 2014. Background The Walden Fire District is a district corporation of the State, distinct and separate from the Town of Montgomery in Orange County in … Adopt written procedures to provide guidance to staff on the disbursement function. Formally adopt written policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184State Agencies Bulletin No. 1523
… Purpose To continue the partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the … To continue the partnership and collaborative efforts of agency PersonnelPayroll Officers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1523-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1435
… Purpose This continues the partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the … This continues the partnership and collaborative efforts of agency PersonnelPayroll Officers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedOpinion 92-9
… compliance with subpoena for pre-trial questioning) WORDS AND PHRASES -- "Court or Other Tribunal" (meaning for … GENERAL MUNICIPAL LAW, §72-o; CIVIL PRACTICE LAW AND RULES, §3101 et seq .: A volunteer firefighter appearing … the court for purposes of General Municipal Law §72-o, and, therefore, is eligible for reimbursement of actual and …
https://www.osc.ny.gov/legal-opinions/opinion-92-9State Agencies Bulletin No. 2353
… Purpose: The purpose of this bulletin is to notify agencies of three new earnings codes that have been created to allow the Office … The purpose of this bulletin is to notify agencies of three new earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2353-new-earn-codes-tuition-reimbursement-and-certification-and-licensureFinancial Management Practices
… Purpose To determine if the Hudson River-Black River Regulating District’s (District) financial management practices in the areas of revenue collection, payroll, procurement, asset and … To determine if the Hudson RiverBlack River Regulating Districts District …
https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practicesMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, … To determine the extent of implementation of the recommendation included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… [read complete report – pdf] Audit Objective Did the Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a … Period January 1, 2024 – September 29, 2025. We extended the audit period back to January 1, 2019 to review annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126State Agencies Bulletin No. 2065
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase and a one-time adjustment to recoup retroactive dues for … (Code 202) are affected. Background: Per guidance in the request from Council 82 dated, October 5,2022 membership …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2065-new-york-state-law-enforcement-officers-union-council-82-afscme-afl-cioDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… State Comptroller Thomas P. DiNapoli today announced that 10 villages and two cities were designated in fiscal stress under his … Stress Scores Data Files FSMS Search Tool Tool Track state and local government spending at Open Book New York . … State Comptroller Thomas P DiNapoli today announced that 10 …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Determine whether the Board provided adequate oversight of nonpayroll disbursements and effectively enforced collection of delinquent real property taxes. Key Findings The Board: … Village of Deposit Nonpayroll Disbursements and Real Property Tax Enforcement 2018M99 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mSales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfState Agencies Bulletin No. 1675
… Purpose To continue the partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the … To continue the partnership and collaborative efforts of agency PersonnelPayroll Officers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1675-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1604
… To continue the partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC) in reconciling employees’ … with SSA. Internal Revenue Code §6721 imposes a penalty of $260 per infraction for every information return that is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1604-verification-employees-social-security-number-ssn-and-name-be-reportedUnited Cerebral Palsy Association of Nassau County, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-14) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14-response.pdfOswego County – Court and Trust Funds (2022-C&T-5)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … have established appropriate controls to safeguard and account for court and trust funds for the period January … The purpose of our review was to determine whether County …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Services to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … To assess the extent of implementation of the four recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followDiNapoli Honors Hispanic Leaders
New York State Comptroller Thomas P DiNapolis Hispanic Heritage Month event this year recognized several individuals and an organization working to make a difference in the Hispanic and Latino communities
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… Objective To determine the extent of implementation of the seven recommendations included in our initial audit … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-follow