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Auditing Travel/Conference Claims – Travel and Conference Expense Management
… is required by law and is an essential internal control for ensuring that travel policy requirements are consistently … The auditing body or official 9 should be looking for completeness, accuracy and original documentation. The … and attendees, etc.)? Are original receipts attached for all expenses that are being sought for reimbursement? …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsState Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… health care, and provides significant, recurring funding to the MTA that will help close budget gaps. The Governor has … rainy day reserves. The state should put this authority to use by relying more on statutory, rather than informal, … preparing for economic and budgetary risks. "With an end to federal pandemic aid approaching and the possibility of an …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24X.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… Customer to create a revenue contract in the SFS, for Interagency billing and payment processing and to track … Refer to Section 3 - Vendor Registration of this Chapter for additional guidance on how to register a vendor. The VMU … a Business Unit needs to bill and/or track receivables for vendors that will provide revenues to only that Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersIX.5 Federal Billing & Invoicing – IX. Federal Grants
… that the payment date of the voucher has been reached. For additional CMIA information see Section 12 - Cash … Management Improvement Act (CMIA) of this Chapter. Billing for Federal grant drawdown is set up at the project level via … Guide. See Chapter VI.1 Budget Control of this Guide for details on this setup. At least one Federal fund must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (ESCO) or enter into a written contract with the ESCO for the procurement of natural gas. For nearly a decade, paid natural gas rates that were on … during our audit period had competition been sought for the supply of natural gas. Key Recommendations Procure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Village of Head of the Harbor – Justice Court Operations (2020M-110)
… the tenure of the former court clerk (clerk). The elected Justice (Justice) did not: Segregate the duties of the clerk or … totaling $55,551 were deposited timely. Complete or review all bank reconciliations. Key Recommendations The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… – pdf] Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight … collections were properly deposited, recorded, reported and remitted. Key Findings The Justices and Board did not provide adequate oversight of Court …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Agencies Bulletin No. 2151
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry … must be transferred to an appropriate position. Reporting Retroactive Changes in Comp Rate Code: Retroactive Changes in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachersXI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… reorganized, consolidated, or expanded; or responsibility for specific projects or programs may be reassigned to other … may necessitate reassignment of responsibility for all or some contracts of one Business Unit / Department … Agencies must concurrently transmit two transactions for agency reassignment of a contract: An amendment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsMontauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Social Media Use Policy
… (OSC) manages multiple social media sites to keep New Yorkers informed about the work of the agency. The … these Terms of Participation, contact us at contactus@osc.ny.gov . April 9, 2025 Policy updates will be posted as …
https://www.osc.ny.gov/help/social-media-use-policyInventory Controls
… and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory. … Services (ITS) was created in 2012 and is the lead agency for State IT services and technology solutions, including the … distribution, and maintenance of technical equipment for State employees. Additionally, ITS is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsBusiness Growth in New York City During the COVID-19 Pandemic
The onset of the COVID-19 pandemic impacted the business landscape in New York City in terms of business size, location and industry.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2025.pdfFinancial Outlook for the Metropolitan Transportation Authority - September 2011
The recession greatly weakened the finances of the MTA, and for nearly two years the MTA has been attempting to stabilize its finances.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2012.pdfCicero Fire District – Financial Condition (2023M-132)
Determine whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial reports and effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/cicero-fire-district-2023-132.pdfState Agencies Bulletin No. P-436
1985 Sal Increase, Changes in Location Pay, Calc of Promo Salary of Emp in Adm (02), Operational (03) and Inst (04) Services NU
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-436.pdfSelected Aspects of Toll Collections (2022-S-15) 180-Day Response
To determine whether the New York State Thruway Authority ensures that efforts are made to identify, bill, and collect tolls that are due.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s15-response.pdfFiscal Stress Monitoring System – Schools: Fiscal Year 2022-23 Results
The second-lowest incidence of districts designated in a fiscal stress category since FSMS began, and a look at districts that have been chronically in stress.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-schools.pdf2023 Emerging Manager Conference Book
The Emerging Manager & MWBE Conference offers investment managers an opportunity to meet with staff from the NYS Common Retirement Fund and program partners.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/2023-emerging-manager-conf-book.pdfHauppauge Union Free School District – Leave Accruals (2022M-150)
Determine whether Hauppauge Union Free School District (District) officials properly accounted for employees’ leave accruals and accurately calculated payments for unused leave accruals.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hauppauge-union-free-school-district-2022-150.pdf