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XIV.3.A Overview – XIV. Special Procedures
… keep invested all moneys belonging to any and all funds (of the State) in classes and kinds of investments that are identified in this section of law. The Comptroller is responsible for the investment of … keep invested all moneys belonging to any and all funds of the State in classes and kinds of investments that are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewFuel Purchases
… are available. Other Related Audit/Report of Interest MTA Bus Company and New York City Transit: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesManagement of Cash and Investments
… managed its cash and maximized its return on investments. Our audit scope period was January 1, 2008 through March 31, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsContract Advisory No. 25
… Subject : Electronic Documents Submission System (EDSS) Guidance : The … State Comptroller's Bureau of Contracts (BOC) launched the Electronic Documents Submission System (EDSS) 5/9/2017. EDSS … Records and CRERs should be submitted to BOC through the Electronic Documents Submission System (EDSS). No other form …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssCity of Amsterdam – Records and Reports (2013M-266)
… statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the independent … manner. Ensure that the accounting records are properly closed at year end. Initiate the independent audit and file …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… of water district financial operations and IT controls for the period January 1, 2015 through April 12, 2017. … by an elected five-member Town Board. Appropriations for 2017 totaled approximately $10.5 million. Key Findings While the Board budgeted for the use of appropriated fund balance and reserves as a …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… elected members, including the Town Supervisor and four Council members. The Town’s 2012 operating expenditures … concession stand bank account and were not reviewed and approved by the Board, or recorded in the financial system. … for recreation department supplies are audited and approved by the Board prior to payment. Establish policies …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… and evaluating financial statements and cash flow forecasts. Comply with the Foundation Agreement and not … the Foundation investment account. Require a monthly cash flow statement to assess the amount of cash available to pay …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2010 through August 31, 2013. … and four council members. The Town’s budgeted expenditures for 2013 were approximately $3.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Galen – Financial Management (2014M-341)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight and management of financial operations … The purpose of our audit was to examine the Boards oversight …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, … year AFRs were prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14SUNY Bulletin No. SU-164
… a new deduction code exclusively to transmit payments for nonresident alien scholarship recipients directly to the … IRS regulations, institutions that provide scholarships for items other than tuition and required fees (including … through the NYS payroll system in order to provide for the appropriate reporting and tax withholding. A new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsAuditors
… State Department of Civil Service. There is no written exam. Candidates complete a web-based questionnaire. Based …
https://www.osc.ny.gov/jobs/auditorsOpinion 89-44
… required to account. The office of acting village justice is a permanent office required to be established by Village … has only one village justice. An acting village justice is not elected, but is appointed by the village mayor subject to the approval of …
https://www.osc.ny.gov/legal-opinions/opinion-89-44IV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State Department of Taxation … Case and Resource Tracking System (CARTS) Undistributed Taxes For temporary deposit of taxes and fees collected via DTF’s CARTS system. Personal … State and certain local taxes are administered by the State Department of Taxation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Personal Service expenditures are the various forms of compensation … and certain non-employees that are chargeable to personal service appropriation/segregation accounts. Click here to … Personal Service expenditures are the various forms of compensation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceState Comptroller DiNapoli Releases Municipal & School Audits
… (Statewide) Auditors assessed whether the officials at 21 school districts that had 26,099 enrolled students for … the board or prepare bank reconciliations. Valley Stream Central High School District – Capital Assets (Nassau County) … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… P. DiNapoli with Westchester County District Attorney Anthony A. Scarpino Jr. and the Village of Croton-on-Hudson … Fire Department. I thank Westchester District Attorney Anthony Scarpino and State Comptroller Thomas P. DiNapoli for …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireComptroller Dinapoli and A.G. Schneiderman Announce Arrests in Public Corruption Case Involving Developer Who Allegedly Laundered Campaign Contributions to Former Halfmoon Supervisor
… T. Schneiderman today announced the arrest and indictment of Bruce C. Tanski of Clifton Park, Katina M. Fogarty of Latham, and Nicholas M. DiNova, Jr. of Halfmoon for their … T Schneiderman today announced the arrest and indictment of Bruce C Tanski of Clifton Park Katina M …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrests-public-corruption-case-involving-developerXII.8.G Payment Methods – XII. Expenditures
… ACH payments are electronic payments made from the State’s bank to the vendor’s bank within two business days after OSC approves the payment in accordance … is complete. Agencies can check the M-161 extract or open the voucher in SFS to confirm the payment wire was …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methods