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SUNY Bulletin No. SU-160
… Purpose This bulletin replaces the information in Part III, pages 5-7 of the OSC Salary Manual and provides … annual salary. However any amount payable pursuant to this section shall be included as compensation for retirement … This bulletin replaces the information in Part III pages 57 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-160-standbyon-call-pay-and-recall-pay-suny-uupSignal Maintenance, Inspection, and Testing (Follow-Up)
… Signals’ internal database. The EAM system, still under development, will capture real-time testing and maintenance …
https://www.osc.ny.gov/state-agencies/audits/2020/08/19/signal-maintenance-inspection-and-testing-followXVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Information - Budgetary Basis Reporting. This presentation is mandated by GASB Codification Section 2400, which requires … disbursements for the year. The cash basis financial plan is presented as a basis of comparison with actual because it is the primary document which reflects the State's intended …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationCapital – 2023 Financial Condition Report
… support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its … Has Increased Over the Past Five Years* At the end of SFY 2022-23, the State reported $116.7 billion in capital assets, an increase of $4.4 billion (4 percent) from the prior year. From SFY …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalDiNapoli: Former Le Roy Fire Dept Treasurer Sentenced For Gambling-Related Theft of $46,000
… and the Le Roy Police Department for partnering with my office on this case.” DiNapoli’s investigation and audits … actively gambling during this time and used the money to cover his expenses. DiNapoli recommended that department and …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-former-le-roy-fire-dept-treasurer-sentenced-gambling-related-theft-46000Accounts Payable Advisory No. 30
… Units must charge the appropriate account code listed in the General State Charges – Claims, Awards, Judgments and Settlements category in the Guide to Financial Operations (GFO). As of January 1, … of the payments appropriate to each account code in this category, including the new interest account code. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Background The District is a district corporation of the State, distinct and separate from the Town of Afton, and … activities and files an annual update document with the State Comptroller’s Office each year, the Treasurer does not … the Board with budget-to-actual reports for expenditures on a monthly basis. The Board authorizes each claim for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248DiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… without health insurance declined every year to 5.2% in 2021, well below the national average of 8.6% and less than half of what it was in the state in 2010 (11.9%), according to an analysis by New York State … Yorkers without health insurance declined every year to 52 in 2021 well below the national average of 86 and less than …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackAlfred State College of Technology – Selected Employee Travel Expenses
… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… by statute, regulation, agency policy or contract, the State will reimburse grant contractors for the State's share of properly allocated indirect costs. Some … contractor applies its allocation policies and procedures on a consistent basis to State programs and other operations. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… the internal controls over the payment process as a basis for that certification. To the extent feasible, separation of … and expense reports to the Office of the State Comptroller for audit. To designate an individual other than the agency … Please see the Voucher Authorizers section below for additional information on this requirement. Process and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processManagement of Invasive Species
… Objective To determine if the Department of Environmental Conservation (Department) was … managing invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State. The audit covers the period April 1, 2017 through November …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in line with … regulations, according to an audit released by New York State Comptroller Thomas P. DiNapoli. The audit found that … New York City Public Schools NYCPS needs to do more to ensure students are matched to high schools in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processTravel FAQs
… receipts always required for receipted per diem amounts? What should I do if I cannot provide a receipt because a … my personal use? What per diem rate should I charge if the location where I traveled to work has a different per diem … two hours after your normal end time. The Travel Manual does not distinguish between part time and full time …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsMaternal Health
… Objectives To determine whether the Department of Health (DOH) has implemented recommendations with the goal of reducing maternal mortality and morbidity in New York State; and whether DOH is … To determine whether the Department of Health DOH has implemented recommendations …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthNiagara Wheatfield Central School District – Financial Condition (2014M-364)
… The Niagara Wheatfield Central School District is located in the Towns of Wheatfield, Niagara, Lewiston and Cambria, in Niagara County. The District, which is governed by an … of June 4, 2014, the State owed the District $6.6 million in aid for costs associated with operating the Tuscarora …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Security Over Critical Information Systems (Follow-Up)
… initial audit report, Security Over Critical Information Systems (Report 2016-S-69 ). Background Our initial audit … State Education Department (Department) information systems were sufficient to minimize the various risks associated with unauthorized access to these systems and their associated data. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followContract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed development of a new system, “e-Documents,” that enables the … Contracting Pointers provides additional information on this change and gives a high-level overview of OSC forms, …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… reports since January 2020 and the 15 submitted reports for 2018 and 2019 were inaccurate and untimely. Although an …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Forms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services [pdf] Audit … BOCES Annual Report Certification Form [pdf] Conflict of Interest Poster [pdf] Debt Statements: For use by cities …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templates