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XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… in agency cash advance accounts, including unrecovered payroll corrections or travel advances made to current or former employees; Unrecovered salary correction payments or employee expense payments made through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsOpinion 90-13
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Utilities (municipal … pipe for a village sewer project in conjunction with a DOT road reconstruction project. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Opinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8CUNY Bulletin No. CU-694
… 2020 Uniform Allowance Payment. Affected Employees City University of New York (CUNY) campus security and nursing titles who meet … 12 of the 2017-2022 White Collar Agreement, as extended by the Memorandum of Agreement for Successor Agreements, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of firefighters or officers, if … cash advance. Upon return, the traveler should promptly account for all expenses paid from the cash advance and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesAvoca Central School District – Procurement (2025M-29)
… policies? Audit Period July 1, 2022 – February 20, 2025 Understanding the Program Generally, school district … General Municipal Law (GML), requests for proposals (RFPs) or written and verbal quotes, a well-planned solicitation … District officials did not always seek competition and: Issue RFPs for payments to seven of the 10 professional …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… adopted budgets that annually overestimated appropriations by an average of $1.3 million (9 percent) per year, or a … upcoming year’s budget, which exceeds the statutory limit by 8 to 19 percentage points. At the end of the 2023-24 … was $1.9 million, which exceeded the statutory limit by nearly $1.3 million. Further, despite having excess …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mCity of Newburgh – Budget Review (B6-15-24)
… Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are … on the 2016 invoice received, the appropriation for the New York State Police and Fire Retirement System is …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… accounting principles (GAAP) for governments as prescribed by the Governmental Accounting Standards Board (GASB) which … a new accounting/financial reporting standard is issued by GASB, it must be critiqued to identify the accounting … with appropriate units in OSC that may be impacted by the change would be initiated for their input. Based upon …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of Westhampton … The Village Clerk/Treasurer has administrative rights to the Village’s financial software. Therefore, she has the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… is located in Allegany County. The Village is governed by a Board of Trustees consisting of a Village Mayor and four …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Adopt balanced budgets with appropriate real property tax levies that ensure equity among tax bases. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185State Agencies Bulletin No. 1946
… Address Listing). If the agency address is correct, no further action is needed. If the agency address is not … the Tax and Compliance mailbox. … State Agencies Bulletin No 1946 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxNiskayuna Central School District – Financial Condition (2012M-218)
… expenditures in the 2011-12 fiscal year. The District’s latest annual report shows the deficit was eliminated as of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218CUNY Bulletin No. CU-370
… payments for CUNY faculty who have been awarded a summer research grant. Affected Employees Full-time CUNY … a full-time basis and must be reported using the attached Summer Research Lag Payment Schedule. The earnings are … refer to the CUNY RF Payment Authorization Form and the Summer Research Lag Payment Schedule for initial paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-370-2009-cuny-research-foundation-grant-payments-summerState Comptroller DiNapoli Releases Audits
… are properly and promptly reporting capital assets. For example, capital assets went unreported in SFS AM, … Office of Mental Health – Maximizing Incentives for Individuals with Disabilities (Follow-Up) (2023-F-33) The … that DOL did not follow its wage investigation procedures for some of the cases reviewed. Auditors also identified …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsXII.8.G Payment Methods – XII. Expenditures
… location tab on the vendor record. Additional information about reviewing and selecting locations can be found in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsCUNY Bulletin No. CU-718
… with a new Report of Check Exchange. Questions Questions about eligibility for the 2020 PSC Adjunct 2% Retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveState Comptroller DiNapoli Releases Audits
… Program (NYSHIP) is administered by the Department of Civil Service (Civil Service). The Empire Plan is the … Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of services including physician-administered drugs, which are …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Bond Calendar for First Quarter
… Authority –a bond sale of up to $500 million in fixed rate tax-exempt bonds for February. New York City –a … and updated in response to changes in program needs and market conditions. It is also contingent upon execution of … the committee to assist participants in the municipal bond market. A new schedule is released every quarter and updated …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarter