Search
IX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… Finance’s Treasury staff. Monthly (by the 10 th ) OSC will email each debtor agency and each agency whose drawdowns were … Federal offsets that occurred for the previous month. This email will contain the information necessary to obtain … will be the following: A list of offsets by agency, Agency contact information, The collection report provided by TOP, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… funds? Audit Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer … These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, 2025, … Prepare bank reconciliations. File the Department’s calendar year 2023 annual report on revenues and expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the abovementioned individuals all of whom are paid by the county are required to comply with the disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-88-52City of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Medicaid Program – Improper Medicaid Payments to a Transportation Provider
… covered the period from September 26, 2012 to December 31, 2016. Background Medicaid provides transportation to … During the period from September 26, 2012 to December 31, 2016, Medicaid paid the provider $2.4 million for 26,345 … claims for the period September 26, 2012 to December 31, 2015, which accounted for $1.4 million in inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … to May 3, 2013. Background The Claryville Fire District is a district corporation of the State, distinct and separate … controls are adequate to ensure that financial activity is properly recorded and reported and that Co …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCity of Yonkers – Budget Review (B6-14-14) - Revised
… The City of Yonkers 2014-15 adopted budget totals $1.02 billion. The budget includes operating and debt service … million in revenue generated by red light cameras; the legislation authorizing this revenue is set to expire on … to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to offset …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedComptroller DiNapoli Releases School Audits
… , Monticello Central School District , Susquehanna Valley Central School District and the Valley Central School District . “In an era of limited … $2.3 million more in revenue than budgeted. Susquehanna Valley Central School District – Budgeting Practices (Broome …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Creditable Service – Special 20- and 25-Year Plans
… your pension benefit) in this plan includes: SUNY Police Officer SUNY Peace Officer ENCON Officer State Park Police Officer Forest Ranger Police officer or member of a police force or a state park …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-serviceOpinion 92-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (for concerts held on county fairgrounds) LICENSING AND REGULATORY POWERS -- … may not impose a licensing fee for concerts to be held on county fairgrounds during the running of the fair, even if …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Averill Park No. 2 Fire District , Village of Goshen , Hortonville Fire District , … is being spent appropriately and effectively.” Averill Park No. 2 Fire District – Controls Over Financial Activity … DiNapoli announced completed audits of the Averill Park No 2 FD Village of Goshen Hortonville Fire District …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… AND POLICIES The Statewide Financial System (SFS) requires Business Units to enter a unique Invoice Number on each … voucher. The SFS has validations that will help prevent Business Units from processing and paying duplicate invoices. … With few exceptions, as described later in this section, Business Units should use the invoice number on a vendor’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were … place the available budget on the new project. Note: For all old NYS01 projects, the project budget should equal … On March 31 2022 all NYS01 Project IDs that were linked to a customer contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idTown of Victory – Justice Court (2013M-66)
… internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. … and timing of deposits and the recording and accounting for the Court’s moneys. However, we found that: The Justices … bank reconciliations and analyses of Court liabilities for comparison with available cash. Use a formal review …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66About the Retirement System – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardCity of Yonkers – Payroll (2017M-212)
… City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities … general and highway town-wide funds without clear plans to use this money. The Board did not annually audit the … implement necessary controls over the disbursement process to safeguard Town money. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Victor Central School District – Information Technology (2016M-117)
… The Board has not adopted a sufficient, comprehensive disaster recovery plan. Key Recommendations Adopt policies … and periodically test and update a comprehensive disaster recovery plan that identifies how essential data will be preserved during a disaster and identifies alternate work locations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117