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Operational Advisory No. 32
… the AP Adjustment Voucher to ensure that the vendor gets an accurate 1099. Since the refund relates to a payment that … Citibank but the refund would be from the actual vendor (i.e. Staples). Agencies must include the Citibank voucher ID … Agencies who bulkload ROA transactions are expected to attach supporting documentation once the transaction is …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesEfforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance … adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, … To determine if the Department of Taxation and Finance is …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesOversight of Passenger Safety (Follow-Up)
… report, Oversight of Passenger Safety (Report 2017-S-50 ). About the Program The Office for People With …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followReal Estate Portfolio (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). Background The New York … To determine the extent of implementation of the nine recommendations included in our initial report Real Property Portfolio 2013S23 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followDiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… State Comptroller Thomas P. DiNapoli announced the sale of two series of New York State General Obligation Bonds totaling $634 million through competitive sale. Specifically, the sales were $102,370,000 of Series … of Series 2021B Taxable Bonds. The net proceeds from the sale will finance projects authorized by various bond acts …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsReporting Unclaimed Funds to New York State
… uncollected insurance policies or refunds, amounts due for undelivered goods or services, abandoned stocks, … process Review your records every year and perform due diligence as required for items that have reached … of Events outlines when reports and property types are due. You may have to file multiple times during the year …
https://www.osc.ny.gov/unclaimed-funds/reportersState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Bethlehem Central School District , Franklinville Central School District , Goshen Central School District , Guilderland Central School District and the … announced his office completed audits of Bethlehem Central School District Franklinville Central School District Goshen …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… of Housing Preservation and Development (HPD): Heat and Hot Water Complaints (Follow-Up) (2022-F-3) HPD officials …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga … money is being spent appropriately and effectively." Half Hollow Hills Community Library – Fund Balance (Suffolk … today announced his office completed audits of the Half Hollow Hills Community Library City of Newburgh Onondaga …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Women in New York Still Earn Far Less Than Men
… Women would have to work an extra 53 days to make what men in New York earned in 2023. Median earnings in 2023 … or professional degree were 78 cents on the dollar to what men earned, compared to 67 cents for women with less …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… This section describes the process that must be followed for expense reports that are direct-entered into the … on an expense report; Review the information that a proxy has entered in an expense report in SFS, and when the … the employee’s certification. * Agencies may use a form other than the AC 132-S to record and certify employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationBig Flats Fire District No. 1 – Procurement (2026M-41)
… [read complete report – pdf] Audit Objective Did the Big Flats Fire District No. 1 … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/24/big-flats-fire-district-no-1-procurement-2026m-41DiNapoli Announces Robin Lois to Oversee Local Government Division
… as Dutchess County Comptroller from 2018 until 2024 after winning her first bid for elected office in 2017. Lois was …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionCost-Saving Ideas: School District Auditing – External Auditor
… or BOCES has fewer than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a … Accountant (CPA) or an independent Public Accountant (PA) registered and licensed to practice in New York State; … conflict of interest (see Avoiding conflict of interest ) Resources "External Audit Guidance for School Districts …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorChild and Dependent Care Credit
… the New York City Administration for Children’s Services (ACS). To accomplish our objective, we matched a file of tax … to the subsidized day care files provided by OCFS and ACS. Key Findings During the period of our examination, the … at $18.3 million. While OSC is able to access the OCFS and ACS data for our audit purposes, we are precluded from …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditCollege at Cortland – Selected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … for audit were documented and adhered to State travel rules and regulations. All five employees are athletic … monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesCopiague Fire District– Mechanic Shop Operations (2021M-93)
… the senior mechanic with a vehicle for personal use as a fringe benefit. Shop employees used at least $5,365 of …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Lockport City School District - Procurement (2021M-198)
… complete report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured … Determine whether Lockport City School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… could alter data and conceal inappropriate activity with limited ability for officials to trace the activity to a specific user. The IT service provider’s contract did not define responsibilities. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls