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Accounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the … Alternate onetime email address for PO dispatch …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchAccounts Payable Advisory No. 46
… : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and … invoice does not contain the required information outlined in Guide to Financial Operations (GFO) Chapter XII, Section … for agencies to notify the vendor within one business day of identifying the improper invoice and direct the vendor to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceBrunswick Central School District - Online Banking (2020M-6)
… whether the Board and District officials ensured online banking transactions were appropriate and secure. Key Findings The Board did not adopt an online banking policy. Employees accessed nonbusiness websites … Key Recommendations Adopt a comprehensive online banking policy. Monitor computer use to ensure compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Opinion 89-33
… bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit claims for compensation of village officers and employees) VILLAGE BOARD -- Powers and Duties (pre-audit of compensation paid to village officers and employees) … village officers and employees may be paid without prior audit by the board of trustees …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 2002-11
… This opinion represents the views of the Office of the State … independently for purposes of point accrual. Based on this statutory scheme, it is our opinion that a volunteer … is otherwise responding as a member of the fire company. This involves a question of fact to be resolved, in the first …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0XII.7.B Voucher Denials – XII. Expenditures
… Chapter. Rejection Reason Code Description 01 Incorrect Account Code 02 Incorrect Fund Code 03 Incorrect Vendor … use of lapsing funds 09 Not in compliance with OAG charity registration requirements 10 Insufficient Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsNew York’s Economy and Finances in the COVID-19 Era
… of lost jobs. 53% of New York adults age 18 and over live in households that have lost employment income since … Data For example, while 10 percent of all U.S. adults live in households reporting not having enough to eat in the … In the wake of COVID19 more than half of adult New Yorkers live in households that have lost employment income …
https://www.osc.ny.gov/reports/covid-19-july-9-2020State Comptroller DiNapoli Releases State Audits
… the problems identified in the initial audit report. This included developing controls to limit the amounts paid … the recommendations made in the initial audit report. This included recovering another $2 million in overpayments …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… were not always accurately recorded and because adequate collection records were not always maintained, auditors could … the correct form of payment (cash or check) listed in the collection records and 26 entries totaling approximately … not have either the correct check number included on the collection records, or no check number was listed at all. …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… monthly cash flow forecasts or ensure interest rate quotes were solicited to maximize earnings. North Salem …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Patchogue-Medford Union Free School District – Health Insurance Buyouts (Suffolk County) … expended by nearly $1.2 million. West Hempstead Union Free School District – Nonstudent Network User Account Controls …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… since the program’s inception. Auditors notified DOH of this and, in response, the department promptly updated its …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueState Comptroller DiNapoli Releases Municipal Audits
… inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not properly manage permit fee collections by not always applying the board-approved permit fee and not maintaining accurate records. As a result, …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Merrick Union Free School District – Financial Management (Nassau County) The … $2.9 million, were reasonably funded. Panama Central School District – Procurement (Chautauqua County) The board …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… of monthly contacts with the foster parent for three of 11 months reviewed, and none with the parent for two of 11 months reviewed. Finally, the home certification/approval …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightOpinion 89-61
… or statutory amendments that bear on the issues discussed in the opinion. TOWN SUPERVISOR -- Compensation (salary … of any incorporated villages. VILLAGE LAW, §3-301(2)(a); UNIFORM JUSTICE COURT ACT, §§201(b), 2001(1), 2101(i)(2); … villages (1972 Opns St Comp No. 72-900, unreported). With respect to the elimination of the office of village …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 92-47
… This opinion represents the views of the Office of the State … surcharge moneys may be used. We assume for purposes of this opinion that the county's charter does not address these … or purpose of all expenditures thereof (emphasis added). This Office has expressed the opinion that, if separate bank …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Preston Fire District – Board Oversight (2025M-87)
… interested parties cannot assess the District’s financial standing. While the District’s investments were legal, safe … her records to be audited each year, as required by New York State Town Law (Town Law) Section 177, to perform an …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases Municipal Audits
… computer used to record cash transactions after leaving office. The computer was eventually returned; however, all … of nearly $11,000 and was barred from seeking public office again. Town of Throop – Highway Department The board … in expenditures of $5,406. The State Comptroller’s office commenced a separate investigation into the possible …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… of Housing Preservation and Development: Vacancies at the Clinton Towers Mitchell-Lama Housing Development (2017-N-1) Vacant apartments at Clinton Towers were often not rented in a timely manner. … lost rental revenue. On March 31, 2017, 15 apartments at Clinton Towers had been vacant for more than 60 days, even …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0