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XI.6.A Quick Contracting–Commodity, Printing, Miscellaneous Services and Equipment – XI. Procurement and Contract Management

… To participate in the Office of the State Comptroller’s (OSC) Quick Contracting Program … Purchase Authorization or One-Time Purchase Order subject to OSC review (“OP” transaction) (see XI.3 Submission of … To participate in the Office of the State Comptrollers OSC …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6a-quick-contracting-commodity-printing-miscellaneous-services-and-equipment

XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management

… in writing to the procuring agency that the requisite certification has been made to DTF, or that the certification is not required to be filed, and that the certification is correct and complete. The certification to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentation

IX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants

… and Transparency Act of 2006 (FFATA) was signed into law on September 26, 2006. The legislation required that federal … assistance awards of more than $25,000 be displayed on a searchable, publicly accessible website, … to give the American public access to information on how their tax dollars are being spent. As a matter of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffata

Town of Mamakating – Records and Reports (2015M-164)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s recorded and reported … The purpose of our audit was to evaluate the Towns recorded and reported financial …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164

City of Mechanicville – Records and Reports (2012M-162)

… audit was to review the City’s financial management system for the period January 1, 2010, through February 29, 2012. … of several years, City finances could be under fiscal stress and the Council would not know it. Key Recommendations … and long-term steps to alleviate the apparent fiscal stress in certain City funds. …

https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162

Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management

… policy should specifically state what will occur in the case of improper claims for travel and conference expenses, … policy should specifically state what will occur in the case of improper claims for travel and conference expenses …

https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-procedures

XII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures

… Select the appropriate Address Sequence on the Invoice tab of the voucher for the address from where the vendor … originated. If an address is not selected on the Invoice tab , the system will populate the default address associated … Select the appropriate Address Sequence on the Payments tab of the voucher that corresponds to the address on the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequence

VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables

… to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law … to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law SFL …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmation

Wassaic Fire District – Purchasing and Claims Processing (2017M-8)

… are properly itemized, show evidence of department head approval and include original supporting documentation …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8

Cohoes Public Library – Governance and Operations (2015M-259)

… for the period January 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public … governed and operated the Library in accordance with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the City code pertaining to the …

https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259

XVI.4 Accounting Policies and Principles Applicable to Agencies – XVI. Financial Reporting

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-accounting-policies-and-principles-applicable-agencies

XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures

… agencies should review OSC regulation (2 CRR-NY 6.2) to ensure invoices provide an acceptable level of detail … - Managing Records Guide to Financial Operations REV. 11/05/2018 …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidance

Wyoming County Court and Trust Funds (2020-C&T-2)

… to account for and safeguard court and trust funds and abandoned property. Pursuant to New York State Finance Law, … into her custody. In addition, pursuant to New York State Abandoned Property Law, money that has remained in the hands … interest, less the Treasurer’s statutory fees, is deemed abandoned property. The Treasurer should, after public …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2

Chautauqua County – Court and Trust Funds (2020-C&T-1)

… - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/04/24/chautauqua-county-court-and-trust-funds-2020-ct-1

Harford Fire District – Records and Reports (2016M-170)

… the Treasurer nor any other District official performed bank reconciliations. Key Recommendations Segregate key … financial report within the prescribed time frame. Attend training regarding recordkeeping and financial reporting. Complete monthly bank reconciliations and budget-to-actual reports. …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170

Rockland County – Court and Trust Funds (2019M-45)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … Commissioner of Finance, County Clerk and Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and abandoned property. Pursuant to New …

https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45

DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges

… a budget gap of $9 billion over this year and next. Even with additional federal aid and returning ridership, the MTA …

https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challenges

DiNapoli: Trouble Ahead for Local Governments and Schools

… governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … the federal government has stepped in with financial assistance to help states and local governments weather … in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest …

https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schools