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Accounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial Operations … contract number, specific goods or services ordered, price and delivery date, thereby supporting agency and vendor collaboration. Agencies must properly configure …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersLackawanna City School District - Tuition (2019M-59)
… Objective Determine whether tuition payments were accurate and supported. Key Findings District officials did not review … in overpayments totaling $5,300 for eight students and an underpayment of $900 for one student. The District did not have adequate and up-to-date residency information to support tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59State Agencies Bulletin No. 182
… Purpose To explain the new increment system and codes Affected Employees Eligible employees represented by CSEA, PEF and DC-37 Effective Date Immediately Contract Provisions The agreements between the State and CSEA, PEF & DC-37 include an increment program that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/182-new-increment-code-system-employees-represented-csea-pef-and-dc-37State Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… DiNapoli, Steuben County District Attorney Brooks Baker, and the New York State Police announced today. “For well over a decade, Ursula Stone took advantage of her position and the trust of Addison residents to systematically steal … DiNapoli said. “Thanks to the work of my office and our partnership with District Attorney Baker and the …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceVillage of Bemus Point – Clerk-Treasurer (2022M-38)
… Clerk-Treasurer properly deposited, recorded, reported and disbursed Village funds. Key Findings The Clerk-Treasurer did not properly deposit, record, report and disburse Village funds and was arrested in February 2021 and charged with grand … ClerkTreasurer properly deposited recorded reported and disbursed Village funds …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key Findings District officials did not always procure goods and services in accordance with Board policies and applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Hamilton Central School District – Procurement (2020M-168)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … did not always seek competition for the purchase of goods and services not subject to competitive bidding, as required … service providers totaling $658,164. Obtain verbal and written quotes for the purchase of goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Geneseo Central School District - Online Banking (2019M-172)
… ensured online banking transactions were appropriate and secure. Key Findings District officials did not: Follow … Key Recommendations Enforce the online banking policy and develop procedures to adequately segregate online banking … for online banking transactions. Ensure that officials and employees receive adequate IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Tri-Valley Central School District - Financial Management (2020M-17)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key … appropriated approximately $3.9 million in fund balance and reserves from 2016-17 through 2018-19, but only used … as of June 30, 2019. When unused appropriated fund balance and the overfunded reserve were added back to the surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… to ensure financial activity was properly recorded and reported and money was safeguarded. Key Findings The Board did not: … inter-municipal agreement. Ensure that the former Chairman and former Fiscal Officer maintained adequate accounting … to ensure financial activity was properly recorded and reported …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… lighting, snow removal, refuse collections, community and youth services and fire protection services to its residents. Budgeted … allowed the Treasurer to misappropriate Village funds and make questionable payments to herself totaling as much as …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256IX.6.D HHS Payment Management System – IX. Federal Grants
… The Department of Health and Human Services’ (HHS) Division of Payment Management uses … System (PMS) that provides federal awarding agencies and state grant recipients the tools to manage grant payment requests, and disbursement reporting activities. It is a full service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemNational School Lunch, Breakfast Programs – Federal Funding and New York
… Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States. Both …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/national-school-lunch-breakfast-programsOversight of Language Access Services
… To determine if the New York City Department of Health and Mental Hygiene is adequately serving the needs of … English Proficiency, complying with State regulations and local laws, and providing sufficient oversight of Language Access … To determine if the New York City Department of Health and Mental Hygiene is adequately serving the needs of …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesContract Advisory No. 33
… are prohibited from bidding on contracts for public work, and (ii) contractors and subcontractors are prohibited from commencing work on covered projects subject to Labor Law §§ 224-A and 224-D or other projects that are privately owned and … are prohibited from bidding on contracts for public work and ii contractors and subcontractors are prohibited from …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … guidelines, including the Reimbursable Cost Manual (RCM) and the Consolidated Fiscal and Reporting Manual (CFR Manual). The audit covered the … Report were properly calculated adequately documented and allowable under the State Education Departments …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualDiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… New York state will have to take multiple steps to increase renewable electricity generation to achieve the … NYS will have to take multiple steps to increase renewable electricity generation to achieve the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… New York State were found to have inaccessible entrances and restrooms, obstacles on access trails and paths, and limited parking for people with disabilities, according … New York State were found to have inaccessible entrances and restrooms obstacles on access trails and paths and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES Expense reports must be certified by the … reports must also be reviewed by the employee’s supervisor and an agency Finance Office employee that can certify that the expense report is just, true and correct and, therefore, appropriate to pay. An employee’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationOpinion 97-17
… of county financial disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to establish financial disclosure requirements for city and county public library) LIBRARIES -- Public Library … Whether a county may require trustees of a city and county public library to complete and file an annual …
https://www.osc.ny.gov/legal-opinions/opinion-97-17