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Accounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide … Paying for One Invoice on a Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherState Contract and Payment Actions in April
… related transactions valued at $337 million and more than 33,900 payments valued at nearly $28.6 million, primarily for … Bast Hatfield Construction LLC to repair and rehabilitate pedestrian bridges at SUNY New Paltz. State University of New … prime contractors. Cumulatively through April for calendar year 2021, the Comptroller’s office has approved 5,371 …
https://www.osc.ny.gov/press/releases/2021/05/state-contract-and-payment-actions-aprilComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … In 2012, auditors conducted a series of audits at 12 state agencies focusing specifically on their 2011-2012 … auditors identified some improvement opportunities. State University of New York (SUNY): Selected Procurement and …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsOpinion 89-63
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil Court of the City of … municipal housing authority is exempt from the payment of court fees when it is a litigant in Supreme Court a County …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Opinion 88-63
… bear on the issues discussed in the opinion. POLICEMEN AND POLICE PROTECTION -- Auxiliary Police (use of moneys received as gift for unit established … as gift to defray the costs of operating an auxiliary police unit established to serve a village are held by the …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … 2024, Department members elected the former Treasurer as the new Department President (current President) and a new … These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, 2025, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… Objective Did the East Norwich Volunteer Fire Company Number 1 (Company) officials adequately monitor fuel … Did the East Norwich Volunteer Fire Company Number 1 Company officials adequately monitor fuel inventory …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Rensselaer … (RCCRC) – Establishment of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and … They also ensured that transactions aligned with the corporation’s purpose and were conducted in accordance …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… P. DiNapoli announced today the following audits have been issued. Office of Addiction Services and Supports (OASAS): … of Invasive Species (Follow-Up) (2021-F-16) An audit issued in July 2020 found that while DEC had been active in … of State Armories (Follow-Up) (2021-F-22) An audit issued in September 2020 found that the division had …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. … Assessment of Market Orders for 2015 and 2016 (2018-S-44) The department established procedures to accurately report its assessable expenses for the two years ended June 30, 2016 for the Apple and Sour …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… New York State Comptroller Thomas P. DiNapoli announced today his office stopped $25.3 million in questionable or … New York State Comptroller Thomas P DiNapoli announced today his office stopped $253 million in questionable or …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… to access the complete list of Department codes in the SFS. In general, Department is seven numeric characters in … for “budgetary only” values. The Department Naming Standard leaves a total of five ranges in a row for each … Statewide Department Reporting Tree can also be found on SFS Coach and is organized in the following manner: Level 1: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… complete report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, … accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and … Determine whether the Town of Exeter Town Town ClerkTax Collector Clerk …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Orleans County – Department of Social Services (2012M-222)
… processes Supplemental Nutrition Assistance Program (SNAP) applications accurately and in a timely manner. … duplicate payments. Ensure that the process for obtaining SNAP application/recertification documentation is consistent …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… 1, 2013 through May 31, 2014. Background The City of Poughkeepsie and Town of Poughkeepsie entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Wellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s … each year. The District’s unrestricted fund balance has exceeded the statutory limit for the past three fiscal … in the annual budget for the planned use of fund balance are accurate and reasonable. Maintain unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Adirondack Central School District – Financial Condition (2016M-184)
… and the Towns of Annsville, Ava, Boonville, Forestport, Lee, Remsen, Steuben and Western in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Village of Liberty – Financial Condition (2013M-109)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located in Sullivan County and has a population of 4,392. … assets. Key Recommendations Ensure that her records are accurate for the Board to use as a sound basis for key …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109City of Lockport -- Budget Review (B1-15-20)
City of Lockport Budget Review B11520
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Town of Shandaken – Payroll (2013M-201)
… of Audit The purpose of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January … year totaled $3,035,009, of which $1,574,274 were for payroll-related expenditures. Key Findings The Secretary paid … benefits. We found errors in general fund employee payroll payments aggregating $2,484: $1,273 in over-payments …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201