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Accounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial … specific goods or services ordered, price and delivery date, thereby supporting agency and vendor collaboration. … being purchased. Additionally, the Scheduled Delivery Due Date is an automatically populated field on the PO that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersTown of Lincoln - Disbursements (2022M-198)
… were supported and approved. Key Findings The Board and former Supervisor did not ensure that disbursements were adequately supported and properly approved. The former Supervisor received 13 check payments, totaling … $533,518 were improperly audited and approved by the former Supervisor rather than the Board. Thirteen claims, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198State Comptroller Thomas P. DiNapoli Statement on New York State Budget for SFY 2022-23
… "The passing of the state budget is welcome news. While jobs are rebounding in many industries, our … a detailed analysis in the coming weeks." Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-thomas-p-dinapoli-statement-new-york-state-budget-sfy-2022-23State Comptroller DiNapoli Releases State Audits
… still needed. Department of Motor Vehicles (DMV): Traffic Ticket Surcharges (Follow-Up) (2016-F-12) An initial audit … DMV consistently accounted for and reported all traffic ticket surcharge revenue. However, auditors identified …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0Security Over Critical Systems
… The Egg complies with the Payment Card Industry Data Security Standard and whether its access controls and … use) to support its network and operations. To ensure the security of its systems, The Egg has developed an “IT … covers user access, vulnerability management, network security, critical systems, and incident response. …
https://www.osc.ny.gov/state-agencies/audits/2026/07/15/security-over-critical-systemsVillage of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Federal Funds to New York City: Social Services Block Grant
The Social Services Block Grant (SSBG) (Assistance Listing Number 93.667), provides flexible federal funding, administered through the United States Department of Health and Human Services to states and territories to support social services for low-income households.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-social-services-block-grant.pdfOpinion 90-19
… contract) VILLAGES -- Powers and Duties (administration of village fire department) GENERAL MUNICIPAL LAW, §209-d; NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1000, et seq. : A village fire department is administered by a board of fire … Concerning the relationship between a village and its fire department …
https://www.osc.ny.gov/legal-opinions/opinion-90-19Charter School of Educational Excellence – Information Technology (2023M-174)
… of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and … Board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT … result, there was an increased risk of unauthorized access to student personal, private and sensitive information (PPSI) …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174DiNapoli: Albany Challenged by Budgetary, Demographic Factors
… The city of Albany’s economy has been stabilized by state government … high poverty and a reduced tax base due to a large number of vacant and tax-exempt properties, according to a report … State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and is the latest in a …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… is the norm in overseas apparel production. The 2014 Rana Plaza garment factory collapse in Bangladesh is the most … with Ralph Lauren. The same year, in the wake of the Rana Plaza collapse, DiNapoli traveled to Bangladesh as part of …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyII.3.D Evaluation – II. New York State Financial Accounting
… Throughout the fiscal year, the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan … 8 of the State Finance Law to issue monthly, quarterly, and annual budgetary (cash) basis reports to the Legislature. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationAudit Advisory Committee
… Director of Business and Finance East Greenbush Central School District Julie McDonnell Schenectady County Auditor Alan Lubin (Retired) Paul Moore Past President Retired Public Employees …
https://www.osc.ny.gov/common-retirement-fund/resources/audit-advisory-committeeRetirees
… Information for retirees of the New York State and Local Retirement …
https://www.osc.ny.gov/retirement/retireesNatural Gas Damage Compensation Fund
… Legislative Program Legislative Session 2021-2022: Natural Gas Damage Compensation Fund – A.7282 (Englebright) – Establishes the natural gas production contamination response and compensation program; and creates the New York natural … Establishes the natural gas production contamination response and compensation …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fund-1Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
While the Board and District officials generally ensured that the nonpayroll disbursements we reviewed totaling approximately $28 million were adequately supported and for valid District purposes they did not always ensure that the disbursements were properly audited and approved before officials
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Ardsley Union Free School District – Financial Management (2024M-13)
… limit on surplus fund balance and lacks transparency. As a result, the District levied more taxes than needed to fund … Adopt realistic budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance … or planned to initiate, corrective action. Appendix B includes our comments on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… Board did not: Act in accordance with the inter-municipal agreement. Ensure that the former Chairman and former Fiscal …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightDelaware Academy Central School District at Delhi – Financial Management (2024M-21)
… District at Delhi (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … School District at Delhi District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mDiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… Parks across New York State were found to have inaccessible … obstacles on access trails and paths, and limited parking for people with disabilities, according to an audit released … York State Comptroller Thomas P. DiNapoli. The Office of Parks, Recreation and Historic Preservation (Parks) oversees …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilities