Search
V.3.D Accounts – V. Chart of Accounts (COA) Governance
… and defines the purpose of a transaction. Account is required on all transactions. Account is considered a statewide ChartField, and as such has been … list of Account codes in the SFS. The Account ChartField is five alphanumeric characters in length. Numeric codes are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsVillage of Addison – Payroll (2024M-12)
… employees and made inappropriate and unauthorized payments to herself and other employees totaling $341,992 and tried to pay herself an additional $26,613. The former Clerk-Treasurer failed to adhere to the established policy and collective bargaining …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Newfield Central School District – Financial Condition (2013M-238)
… 22, 2013. Background The Newfield Central School District is located in Tompkins County. The District is governed by the Board of Education which comprises seven … resulting in three reserves having more money than is likely necessary. The District reported liabilities that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July … The Pine Bush Central School District is located in Orange, Sullivan, and Ulster Counties. The District is … performance measures to evaluate the efficiency of bus routes. Reduce the number of bus routes to better utilize …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… Background The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is governed by the Board of Education which comprises seven … respective job functions. Ensure that the Superintendent is the only individual who assigns user access rights to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedTown of New Berlin – Ambulance Company Loan (2013M-22)
… 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected five-member Town Board, … and Urban Development (HUD) that program income held in certain Revolving Loan Funds continue to be subject to … was within the allowable purposes of their loan program. In particular, the Board recognized the need for ambulance …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22State Comptroller DiNapoli Releases Municipal Audits
… Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … transactions to limit access to online bank accounts. In addition, auditors found the town accumulated excessive fund balance in various funds. Monticello Joint Fire District – Fiscal …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Statement on Rosh Hashanah
… to the new year. Rosh Hashanah is a time of sweetness and joy, and I would like to take this opportunity to wish all of …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahAccounts Payable Advisory No. 55
… Subject: Invoice Received Date Reference: Guide to Financial Operations (GFO), Chapter XII, Section 5.F – Invoice Received Date Guidance: Effective July 12, 2018, the … Invoice Received Date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateAccounts Payable Advisory No. 56
… Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesOpinion 94-33
… [a]). For this purpose, an "active volunteer firefighter" is a person who has been approved as an active member of a … in control of the department or company and who is "faithfully and actually performing service" in the … does not define the circumstances under which a person is considered to be "faithfully and actually performing …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Comptroller DiNapoli Releases Municipal Audits
… Department – Internal Controls Over Financial Operations (Livingston County) The department has not adopted any written … District – Internal Controls Over Financial Operations (Livingston County) The district board generally provides …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… ($20,000,000) or more in the energy sector of Iran or is a financial institution that extends twenty million … activities in Iran and update it every 180 days. The list is available on the OGS website at … construction, or printing certify at the time the bid is submitted or the contract is renewed or assigned that it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Housing authority officials have worked effectively to maintain a strong financial position by controlling … The board did not routinely audit and approve claims prior to payment. Instead, claims were audited and approved for …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… enrollment in many sectors, before rebounding in AY 2024-25. Between AYs 2008-09 and 2024-25, the average award increased only 21% to $2,643, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsState Comptroller DiNapoli Releases Audits
… and Development (HPD): Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (2017-N-5) Auditors … Linden Plaza officials to make purchases at competitive prices. The rules do not require competitive bidding for … Young Adult Institute (YAI Network) Inc.'s Family Support Services Contract (2017-S-29) OPWDD needs to improve its …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsXV.16.B Sole Custody Reporting – XV. End of Year
… custody bank account information. For more information about sole custody reporting, please contact … 4.A - Agency Bank Accounts for complete information about agency bank accounts, reconciliations and reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16b-sole-custody-reportingNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… Union Free School District (District) officials ensured network user accounts were needed and whether officials … plan. Key Findings District officials did not ensure network user accounts were needed, and did not adopt an … Written procedures to identify and disable unnecessary network user accounts. As a result, we identified 18 generic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationVillage of Dering Harbor – Payroll (2020M-78)
… ] Audit Objective Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate … Determine whether the Village of Dering Harbor Village Board of Trustees Board developed adequate …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Village of Little Valley – Capital Project Management (2020M-129)
… project debt payments. Village officials incurred $67,000 in additional expenses because they were unable to comply … completion date was December 2017 but was completed in October 2020. Key Recommendations Adhere to original … all change orders, to ensure the project is completed in a timely manner and avoid unnecessary costs. Village …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129