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Kings Park Central School District – Fuel Inventory (2015M-282)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over its fuel inventory … accountability and there were no written procedures to provide guidance to employees. Officials did not reconcile fuel pump readings …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… internal controls over tenant rents and claims processing for the period October 1, 2013 through June 30, 2015. … Board of Commissioners. The Authority’s operating budget for the 2014-15 fiscal year totaled approximately $2.5 … Key Findings The Board did not adopt adequate policies for tenant rent collections to ensure that payments were …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… documentation to indicate the amount of money received at each fundraising event and did not always maintain … adequate documentation of the amount of money collected at each fundraising event and the source of each bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Clyde-Savannah Central School District – Network Access Controls (2020M-122)
… percent) Five administrative user accounts (19 percent) In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/22/clyde-savannah-central-school-district-network-access-controls-2020m-122Canandaigua City School District – Procurement of Professional Services (2015M-133)
… the process and procedures used to procure professional services for the period July 1, 2013 through June 5, 2015. … for seeking competition when procuring professional services. The District failed to establish comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mFabius-Pompey Central School District – Information Technology (2016M-237)
… unnecessary and establish procedures to ensure accounts no longer needed are disabled or removed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Franklinville Central School District – Financial Management (2017M-49)
Franklinville Central School District Financial Management 2017M49
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49Sandy Creek Central School District – Reserve Management (2023M-43)
… from the reserve. $136,208 was improperly transferred to the debt reserve in the debt service fund even though it was not required to be restricted for debt payments. $244,418 was transferred to the retirement contribution reserve without Board …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/sandy-creek-central-school-district-reserve-management-2023m-43DiNapoli Statement on NYC's 2025 Budget Modification
… the following statement today regarding New York City's 2025 budget modification. "New York City’s Fiscal Year 2025 budget modification raises current year spending to $115 … the following statement today regarding New York Citys 2025 budget modification …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationNew York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… "Edward Regan was a giant among men of public finance. He was a quiet, deliberate man who vehemently … poor fiscal choices. He soundly managed the state's public pension fund and wisely argued against New York's …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… Subject : Expedite Requests Guidance : The Office of The State Comptroller (OSC) has new guidance regarding expedite requests. In certain limited … provide a significant, material benefit to the vendor or State. These situations may include, but are not limited to, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsAccounts Payable Advisory No. 58
… facilitate the SFS functionality that prevents the payment of duplicate invoices. When an agency enters a duplicate …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsLake George Central School District - Purchasing (2018M-167)
… Audit Objective Determine whether the District sought competition when purchasing goods and services that fell below the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly $342,000 disclosed that …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Stillwater Central School District – Payroll (2017M-104)
… The Stillwater Central School District is located in the counties of Saratoga, Rensselaer and Washington. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104West Seneca Fire District #4 – Procurement (2020M-52)
… proposals or quotations may not be in the best interest of the District, purchases not required to be bid and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Broome – Purchasing and Justice Court (Schoharie County) The board did not ensure purchases … to be paid. Georgetown Fire District – Board Oversight (Madison County) Board members did not ensure that complete … Fire District – Controls Over Financial Activities (Madison County) The secretary-treasurer maintained adequate …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 91-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … Administration contract) -- Purchase Through County or State (no similar exception for federal General Services …
https://www.osc.ny.gov/legal-opinions/opinion-91-6CUNY Bulletin No. CU-693
… uses a worksheet, the worksheet must be received in OSC’s Payroll Earnings mailbox by the submission deadline for Pay … Employees All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-693-cuny-retroactive-rate-increases-maintenance-workersNew York’s Economy and Finances in the COVID-19 Era
… latest update. Subscribe Read Prior Editions October 14, 2020 Edition Selected Economic Trends New York State …
https://www.osc.ny.gov/reports/covid-19-october-14-2020State Contract and Payment Actions in May
… Markets $5.6 million with the Farmers Market Federation of NY for Farmers Market Nutrition Program check processing … Route 354 in Erie County. $4 million with Sullivan County Paving & Construction Inc. for replacement of the Route 209 … $3.1 million with Parkline Asphalt Maintenance Inc. for paving and pothole repairs at Stony Brook University. Major …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-may