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St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… supervisory reviews of canceled check images and journal entries. Paid $300,000 during our audit period ($200,000 … Recommendations Review canceled check images and journal entries to provide additional oversight of the CFO’s duties. …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationTown of Springfield – Credit Card Purchases (2020M-138)
… the Town of Springfield’s (Town) Board ensured credit card purchases were adequately supported, for legitimate purposes and approved before payment. Key Findings The Town Board (Board) did not ensure credit card purchases were adequately supported, for legitimate …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-credit-card-purchases-2020m-138Minerva Central School District – Financial Condition Management (2020M-60)
… complete report - pdf ] Audit Objective Determine whether District officials effectively managed the District’s financial condition. Key Findings District officials can do more to effectively manage the … Determine whether District officials effectively managed the Districts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60XVIII.1 Capital Projects – XVIII. Capital Projects
… *Note: If users have previously opened the above guidance documents via the links, browser history/cache will need to be cleared to see the most recent versions of these documents. Guide to Financial Operations REV. 11/26/2024 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … or comprehensive multiyear financial and capital plans for any of the three operating funds, it used available fund … the fund to become self-sufficient. Establish a plan for the sewer district to repay the general fund advances. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Stafford Fire Department, Inc. – Controls Over Financial Activities (2014M-274)
… Background The Stafford Fire Department, Inc. is located in the Town of Stafford in Genesee County and provides fire protection services to … revenues into its own bank accounts without authorization in the Department’s bylaws. The Board did not properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/stafford-fire-department-inc-controls-over-financialBenefits
… while maintaining work-life balance. A Full-Range of Insurance Options Comprehensive health, dental and vision insurance packages (including prescription drug coverage) … employees, who have other employer-sponsored group health insurance, to opt-out of their insurance coverage in exchange …
https://www.osc.ny.gov/jobs/benefitsDiNapoli Releases City of Troy Budget Review
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewFiling the Resolution – Reporting Elected and Appointed Officials
… You can use Retirement Online to electronically file the information that is listed on your Resolution instead of mailing the paper form to NYSLRS. By submitting the information … click the ‘Submit Resolution for Official’ link. If you do not have a username and password, work with your …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/filing-resolutionContract Advisory No. 27
… method of payment; A more cost effective process than sending a check; and Elimination of the possibility of lost … purchases from these centralized contracts must be made via ACH. References : Guide to Financial Operations - X.4.D …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… BerneKnoxWesterlo Central School District Monthly Records and Reports 2018M82 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsSyosset Central School District - Payroll (2018M-42)
… accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements District officials have established adequate procedures over the payroll function to ensure that compensation paid and benefits provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Accounts Payable Advisory No. 60
… If the contract expired, agencies must follow applicable New York State Finance Laws, including but not limited to, … agencies must still update the SFS to reflect the change in the contract period. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractCUNY Bulletin No. CU-596
… Purpose To provide agencies instructions for processing the rate increases, lump sum cash payments and adjustments for miscellaneous earnings. Affected Employees CUNY employees … This bulletin provides agencies instructions for processing the rate increases lump sum cash payments and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-596-cuny-retroactive-rate-increases-and-lump-sum-cash-paymentComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … former town clerk. During the audit of the town, village money was found deposited in a town account. The audit of the …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… improvement plan (PIP). A prior audit report, issued in November 2021, found that OCFS policies and procedures lacked …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of … an OSC review. These actions build on exclusions adopted in prior budgets that have significantly eroded the Comptroller’s vital role in independent review and approval of contracts. OSC’s …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsNew York’s Economy and Finances in the COVID-19 Era
… MSA also show a large decline of 10.7 percent. But the bad news is not confined to downstate regions, with net losses of … Budget: Budgeting in a Time of Crisis Subscribe for Latest News and Updates …
https://www.osc.ny.gov/reports/covid-19-november-12-2020State Comptroller DiNapoli Releases School Audits
… BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The … benefits (OPEB) each year, but did not use this money to make related payments and instead budgeted for OPEB …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 917
… information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P … for CAL teachers Restoration of health insurance for contract pay teachers General Deductions for contract pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/917-restoration-contract-pay-and-additional-pay-21p-institution-teachers