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XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… accrual bases of accounting and reporting and is the basis for which the Office of the State Comptroller (OSC) prepares … provided the goods or services that resulted in a claim for collection from the State. The Accounting Date recorded … in the Obligation Date field of the voucher. Examples for determining the Obligation Date for different payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersVillage of Catskill – Financial Condition (2014M-134)
… the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, 2013. … of Trustees is the elected legislative body responsible for the general management and control of the Village’s finances and operations. For the fiscal year ending May 31, 2013, the Village reported …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134III.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… and Federal laws governing the access and dissemination of confidential, personal and private information … “confidential information”), such as: The Privacy Act of 1974 Right to Financial Privacy Act of 1978 Public Officers Law The Freedom of Information Act …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationComptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Forestville Central School District – … IT assets. In addition, personal internet use was found on computers assigned to employees who routinely accessed … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianNYS Common Retirement Fund Reports Third Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the third quarter of the … the quarter. Its audited value as of fiscal year end March 31, 2019 was $210.5 billion. As of Dec. 31, 2019, the Fund had 38.6 percent of its assets invested in publicly traded domestic equities and 16.0 …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsState Comptroller Thomas P. DiNapoli Statement on New York City's Executive Budget
… agreements, which will begin expiring in May. “My office’s full analysis of the FY 2022 budget and the Mayor’s executive …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-executive-budgetVillage of Pulaski – Selected Village Operations (2013M-142)
… and deliberate audit of claims before authorizing them for payment. Audit, or cause to be audited, the financial records …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Town of Florida – Town Clerk Operations (2012M-215)
… missing. We were unable to determine if this was the case or quantify additional missing moneys because the …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… the Clerk. Keep detailed records of receipts including the form of each deposit. Consider developing comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerCity of Mount Vernon – Budget Review (B21-6-3)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background … Appropriations for overtime, health insurance, retirement, contingencies, separation payments, contractual …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3DiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at, [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000Village of Clyde – Financial Management and Board Oversight (2013M-96)
… 11, 2013. Background The Village of Clyde is located in the Town of Galen in Wayne County and has approximately 2,100 residents. The … appropriations for the general, water, and sewer funds in 2013-14 are approximately $2.01 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96DiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… their professional support.” Brown was initially arrested on November 20, 2020, and released on her own recognizance. Brown is due back in court for sentencing on May 25. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsState Agencies Bulletin No. 1808
The purpose of this bulletin is to inform agencies of the content information for the 2019 Form W2
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1808-form-w-2-wage-and-tax-statement-calendar-year-2019City of Troy – Budget Review (B19-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8NYS Common Retirement Fund Reports Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the second quarter of the … paid out during the quarter. Its audited value as of March 31, 2019 was $210.5 billion. As of Sept. 30, 2019, the Fund had 38.1 percent of its assets invested in publicly traded domestic equities and 15.2 …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances (Follow-Up)
… of the five recommendations included in our initial report, Facility Oversight and Timeliness of Response to … State Commission of Correction (Commission) is responsible for oversight of all 511 correctional facilities throughout … if the Commission was fulfilling its responsibilities for the oversight of correctional facilities and for …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances-followState Comptroller DiNapoli Releases Municipal Audits
… (Montgomery County) Town officials did not properly budget for and allocate sales tax revenue. As a result, taxpayers … (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. Copiague Fire District – … paid without an invoice attached to the claims, checks for 39 payments totaling $141,904 were deposited between one …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsXI-A.1.A Separation of Duties – XI-A. Purchasing
… Section Overview and Policies: According to the Standards for Internal Control in New York State Government , … by different employees or subunits of an organization. For example, one employee at an agency may issue a purchase order for 24 cases of 20 pound weight copier paper at a specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-duties