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2022 Financial Condition Report – 2022 Financial Condition Report
… Message from the Comptroller As State policymakers responded to the challenges of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York ended the State Fiscal Year (SFY) 2021-22 budget on stable ground. Historic federal financial assistance and …
https://www.osc.ny.gov/reports/finance/2022-fcrTown of Seneca Falls - Financial Management (2018M-266)
Determine whether the Board and Town officials effectively managed and provided oversight of the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2019/04/05/town-seneca-falls-financial-management-2018m-266Skaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… adequate to ensure that Company moneys were safeguarded for the period March 1, 2013 through September 11, 2014. … Company, Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of … incurred $293,600 in expenditures. Key Finding Except for minor weaknesses, controls are adequate to ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Port Washington Fire Department – Budgeting (2015M-209)
… 2012 through June 30, 2015. Background The Port Washington Fire Department is located in Nassau County and contracts … Port Washington Fire Department Budgeting 2015M209 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/port-washington-fire-department-budgeting-2015m-209Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Company, Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which … and the independent auditor did not have procedures in place to obtain or review canceled check images, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialNew 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 … Edward Regan was a giant among men of public finance …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 61
… that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. … In these limited situations, the agency must be able to demonstrate to BSE that expediting the review and approval of vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsAccounts Payable Advisory No. 58
… Subject: Unique Invoice Number Requirements Reference: Guide to Financial Operations … (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the … System (SFS) requires agencies to enter a unique invoice number on each supplier’s voucher. With few exceptions, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsTown of Amity - Town Clerk (2018M-183)
Determine whether the Town Clerk Clerk properly accounted for cash receipts
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Unified Court System Bulletin No. UCS-188
… transactions using the new Code 407. The union will submit all transactions for enrollments, cancellations, and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-188-new-deduction-code-407-political-action-fund-pacSUNY Bulletin No. SU-167
… members of Bargaining Unit 08 to participate in Personal Accident and Personal Cancer insurance products through the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-167-change-eligibility-aflac-voluntary-supplemental-insuranceSaratoga Youth Recreation – Financial Activities (2016M-258)
… operate youth development programs for children residing in the Towns of Saratoga and Northumberland, the Village of … and the Schuylerville Central School District, in Saratoga County. Budgeted appropriations for 2016 total …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258CUNY Bulletin No. CU-388
… Whole Life Insurance program. Affected Employees Employees in Bargaining Units TK, TY and SF represented by District … members of Bargaining Units TK, TY and SF to participate in a voluntary whole life insurance program administered by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-388-change-eligibility-metlife-whole-life-insurance-programState Agencies Bulletin No. 1248
… Purpose To notify agencies of the new voluntary long term disability insurance program available to employees … To notify agencies of the new voluntary long term disability insurance program available to employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1248-new-deduction-code-552-pbanys-standard-insState Comptroller DiNapoli Statement on Enacted State Budget
… was late and provided no opportunity for public review of the details. The budget does not include needed reforms to … accountability and transparency. Hopefully before the end of session, the procurement reforms my office has advanced will be addressed. With heightened …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetChenango Fire Company – Controls Over Financial Activities (2014M-290)
… of Chenango in Broome County. The Company provides fire protection to the Towns of Chenango, Dickinson and Barker and to four County facilities through fire protection contracts. The Company is governed by its members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mYates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process for the period … Key Recommendations Establish policies and procedures to provide assurance that cash receipts are adequately …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Town of Marlborough - Water and Sewer Financial Operations (2018M-160)
… Town officials properly billed, collected and accounted for water and sewer bills. Key Findings As of December 31, … The water and sewer funds do not pay administrative costs for services they receive from the general fund. Customers were overcharged for water and sewer late penalties in 2017 by $8,654. Key …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Village of Corfu - Sewer Operations (2018M-133)
… audit, or contract with a certified public accountant to audit, the Clerk-Treasurer’s records. Village officials … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133