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Accounts Payable Advisory No. 30
… this advisory is to inform Business Units of: the account codes for claims, awards, judgments and settlement … in the Guide to Financial Operations (GFO). As of January 1, 2014, account code 60200 was created for interest … new interest account code. Please note that these account codes are retroactive to April 1, 2013. Business Units are …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsAccounts Payable Advisory No. 28
… Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Chapter XIII, … Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationCity of Troy – Budget Review (B5-13-20)
… $1.4 million. The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations The City should …
https://www.osc.ny.gov/local-government/audits/city/2013/11/18/city-troy-budget-review-b5-13-20Village of Forestville – Water Fund (2012M-207)
… 31, 2012. Background The Village of Forestville is located in the Town of Hanover in Chautauqua County and has a population of 697 residents. The Village is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207XI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… or Request for Proposal (RFP) process should consider the credit standing of the bank, the location of the bank, a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contractsComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of … as opposed to the required $35.16 rate per person. Hudson River-Black River Regulating District: Financial Management Practices …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsCity of Yonkers - Budget Review (B19-6-5)
… of textbooks, software and equipment. However, the City’s capital budget also includes up to $4.6 million for this … exhausted 89.3 percent of its constitutional tax limit. We caution the City that if property values do not increase, its …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… capital and financial plans? Audit Period January 1, 2022 – December 31, 2024. We extended the audit period back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance … trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a new …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Schenectady County – Investment Program (2025M-5)
… cash flow forecasts or otherwise monitor investments to estimate funds available for investment. The County … of the investment program to the Commissioner of Finance. The policy required the Commissioner of Finance to establish written procedures for the operation of …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Area #8 – Online Banking – Information Technology Governance
… electronic fraud targeting online banking are phishing 15 and malware. 16 In a typical scenario, the targeted … malware containing a key logger or other data harvesting and reporting mechanism is installed on the recipient’s … reported to banking officials and/or law enforcement. The window of time in which recoveries can be made from …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingXII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… to pick up a check. For information about authorization, contact the Division of the Treasury at (518) 474-2278. … code, please contact the Bureau of State Expenditures’ Customer Service at (518) 474-4868 or [email protected] . T Land …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeIdentifying Fiscal Cliffs in New York City’s Financial Plan
… cliffs. Last updated December 23, 2024 PDF Version Recent updates to New York City’s financial plan include one-time … Comptroller (OSC) examined fiscal years FY 2022 to FY 2026 and created this tool to itemize the City programs that … Unaddressed Fiscal Cliffs from FY 2024 With the last updates to the FY 2024 budget included in the June 2024 …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… has been fueled by investment in artificial intelligence (AI), with that sector’s share of total investment nationwide … of at least 13,000 employees. As investors have supported AI-related firms in recent years, they have increasingly … efforts to support the growth of VC, particularly through AI initiatives. The Enacted Budget for State Fiscal Year …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalOpinion 89-52
… facilitate EMS training activities. December 15, 1989 Mr. Dominic Mazza, County Administrator Livingston County …
https://www.osc.ny.gov/legal-opinions/opinion-89-52State Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved … York State Urban Development Corporation for office space in Erie County. Office of General Services – Design & … new Department of Transportation Regional Sub-Headquarters in Dutchess County. $5 million with Mega Builders Inc. for …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryTown of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
Town of Bolton Urban Development Action Grant Repayment Funds 2017M216
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Harpursville Central School District - Financial Condition (2018M-120)
… Harpursville Central School District Financial Condition 2018M120 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Monroe-Woodbury Central School District – Budget Review (B6-13-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure estimates in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background … School District (District) issued debt totaling $6 million to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… Local Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … year. Key Finding We found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4IX.7.J Final Reports – IX. Federal Grants
… required to reconcile state accounting records to federal award records before the final report is prepared and filed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reports