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Accounts Payable Advisory No. 61
… cash flow concerns, or Prompt Payment Interest savings. For expedite requests, the agency must contact BSE at … (GFO), Chapter XII, Section 7.D - Expedite Requests , for more detail. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsWest Seneca Fire District #4 – Procurement (2020M-52)
… District officials were unable to provide written quotes for 42 purchases totaling $149,854 to demonstrate competitive … Update the procurement policy to provide guidance for purchases in which alternative proposals or quotations …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Stillwater Central School District – Payroll (2017M-104)
… only the salaries and benefits to which they were entitled for the period July 1, 2015 through January 31, 2017. … nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $23.9 … salary was overpaid by $1,089. The Treasurer was paid for leave time she was not entitled to valued at $4,070. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Lake George Central School District - Purchasing (2018M-167)
… lacked adequate evidence to show they sought competition for 28 purchases (47 percent) totaling about $152,000. The … not develop and implement procedures to seek competition for purchasing goods and services that were not required to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board has not adopted comprehensive written policies for departmental cash receipts or implemented procedures to provide guidance for employees when recording transactions to help ensure …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… has adopted a procurement policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly establish procedures for procuring professional services. Also, the purchasing … BOCES reported district-based staff who were not eligible for aid reimbursement from SED. As a result, BOCES claimed …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Withdrawing Your Contributions and/or Your Membership – State Police Plan
… Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your Account Homepage and click “Withdraw My Membership.” You can also … account. If you qualify for a retirement benefit and you do not withdraw your membership, you may apply for a …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… in additional spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare … recession risk, the city has not changed its assumptions for the receipt of federal funding to reflect the potential … prepared if stronger than projected results, particularly for revenues, do not materialize, and will have a larger …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetDiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds
… looking to cheat their fellow New Yorkers by filing for refunds they are not entitled to. My office is stopping … audit. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits …
https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refundsXI-A.4 Procurement Card Use – XI-A. Purchasing
… to purchase goods and services less than $500.00 when a vendor accepts the PCard for payment. This facilitates a cost … drop down menu. Alternately, the agency may select these options on a requisition, which will be carried forward to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useVendor File Advisory No. 2
… MAIN St., 2ND FLOOR 12 MAIN ST 2ND FL W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD 45-A GRAY BLVD JOHN H. SMITH JOHN H …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationDiscovery Charter School – Network and Financial Software Access Controls (2022M-156)
… risk for unauthorized access, misuse, or loss. In addition to finding sensitive information technology (IT) control weaknesses, which we communicated confidentially to officials, we found that: Officials did not adopt adequate … needed, which created additional entry points for someone to inappropriately access the School’s network. Two of the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsStamford Central School District – Fund Balance Management (2022M-199)
… related expenditures, during the last three fiscal years. For example, the retirement contributions for employees reserve balance of $602,749 was sufficient to cover expenditures for five years. Key Recommendations Adopt realistic budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199City of Yonkers – Budget Review (B6-15-15)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident … plan. The District does not have an effective process to identify all nonresident foster students receiving … Develop and adopt a multiyear financial operating plan to provide a framework for future budgets and to facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLong Lake Central School District – Payroll (2016M-90)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $3.9 million. … were not adequately segregated because she was responsible for collecting employees’ time records; recording the hours …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid to the Corporation were accurately calculated and paid …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… However, District officials did not develop procedures to ensure: Tax certiorari judgments were adequately … of the District’s tax certiorari reserve funds provided to the Board contained all information required by District … or necessary. Key Recommendations Develop procedures to ensure adequate and reliable records to support the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … in unsupported disbursements that may not have been for appropriate Company purposes. The Board did not cause the … documentation. Maintain detailed financial records for each fund-raising event. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mReal Property Tax Exemptions Administration (2017-MR-4)
… to the following Towns: Callicoon , Carlisle , Chenango , Cherry Valley , Coventry , Davenport , Greene , Lisle , …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4