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City of Yonkers – Budget Review (B6-15-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million … City of Yonkers Budget Review B61515 …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15DiNapoli: State Financial Condition Improving
… fiscal year 2014-15. The Division of the Budget (DOB) is expected to release an Enacted Budget Financial Plan … or other one-time purposes, as DiNapoli has stressed is appropriate for one-time resources. However, the budget … be used largely at the discretion of the Executive. There is no comprehensive or standardized mechanism to track the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingControls Over Cash Advance Accounts
… Compensation Board (WCB) has adequate controls over the cash advance accounts it oversees to ensure the money is … Background Under Section 115 of the State Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., subpoena fees). …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsPreferred Source Contracting (Follow-Up)
… severely disabled, and veterans. The intent of the Program is to advance social and economic opportunities for these groups. The Office of General Services (OGS) is the State’s central procurement agency and is responsible for approving pricing for preferred source …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followState Comptroller DiNapoli Releases Municipal Audits
… items included: $7,239 for alcohol; $5,121 for 14-karat gold and diamond rings for the chief and his spouse; $2,728 …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsTown and County Special Districts and Town Improvements
… the State Comptroller if the cost to the typical property is above the OSC-calculated average estimated cost threshold. … Drainage and Water Improvements. Even when OSC permission is not required, certified copies of certain documents must … permission of the State Comptroller. However, if debt is being issued, a certified copy of the notice of hearing …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsUpdate Vendor Information and Access
… ensure your business information is accurate and up to date with the Office of the New York State Comptroller (OSC). You have the option … through the Vendor Self-Service Portal, which is a portion of your vendor record that contains information specifying … ensure your business information is accurate and up to date with the Office of the New York State Comptroller OSC …
https://www.osc.ny.gov/state-vendors/portal/update-vendor-information-and-accessOpinion 88-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit of claims for joint … committee established by the agreement must be composed of members of the town board and village board of trustees …
https://www.osc.ny.gov/legal-opinions/opinion-88-40X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… payment vendor IDs. The use of a single payment vendor ID is limited to programs with a singular purpose, where … business relationship with the payee – i.e., the payee is receiving payment one time or for a very short duration. … applicable). The agency collecting the payee information is responsible for ensuring compliance with all applicable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Command Center (BCC), located in East New York, Brooklyn, is responsible for overseeing all of MTA’s Bus Operations. … six bus depots in low-lying areas flooded. The MTA network is considered an irreplaceable asset. MTA B&T has committed … be awarded immediately). Escalation to the year of award is handled when a project enters a future capital program. …
https://www.osc.ny.gov/state-agencies/audits/2025/01/02/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Agencies Bulletin No. 685
… Unit are eligible for binding arbitration, the award is limited to those eligible employees. In order to … a new payroll bargaining unit code, BU 81. This change is implemented purely for administrative purposes and there … Unit are eligible for binding arbitration, the award is limited to those eligible employees. In order to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… The objective of this audit was to assess the Division of Housing and Community Renewal’s oversight and monitoring of certain New York City Housing Authority projects funded through the Public Housing Modernization Program (Program). In addition, the … The objective of this audit was to assess the Division of Housing and Community Renewals oversight and monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingPublic Authorities – 2021 Financial Condition Report
… Public authorities are legally separate public entities that provide services to the public as well as to the State and local governments. New … Created by the government public authorities are legally separate entities that provide services to the public as well as to the State and local governments …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… for state Medicaid coverage of the manufacturer’s drugs. On a quarterly basis, states are required to send rebate … manufacturers. The objective of our initial audit, issued on April 5, 2023, was to determine whether DOH took …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… access to the City’s water and wastewater systems for the period January 1, 2015 through February 28, 2017. … elected six-member Common Council. Budgeted appropriations for 2017 total approximately $17.8 million for the general fund, $3.4 million for the water fund and …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Village of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for auditing claims and its annual audit for the period June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is … the abstracts. The Board did not annually audit, or cause to be audited, the financial records of the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34XI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… of financing. Budget Policy and Reporting Manual Item H-300 requires agencies to submit Annual Technology Plans … Financing or Statewide Lease Purchase Agreement DOB H-300-Budget Policy and Reporting Manual – Statewide Policy for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… style. Adjustment Voucher Used for entering refunds owed to the State processed via a vendor check or credit memo, or relating one voucher to another. As with all invoices, credit memos must be … upon receipt. SFS will automatically apply credit memos to future vendor payments. Accounting will be applied to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleRensselaer County – Public Health Department Receipts (2013M-18)
… Purpose of Audit The purpose of our audit was to examine Department receipts to determine whether they were properly accounted for and deposited for the period January 1, 2007, to August 30, 2012. Background Rensselaer County (County) has …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Eldred Central School District – Budget Review (B4-15-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3