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Contract Advisory No. 32
… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts Guidance: Changes have been made to Appendix A, Standard Clauses for New York State Contracts. The following updates have been made to Appendix A - Standard Clauses: Section 3 – Comptroller’s …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixContract Advisory No. 28
… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts Guidance: Changes have been made to Appendix A, Standard Clauses for New York State Contracts. … of contracts. In addition, some administrative revisions to existing sections have been made. All new contracts and …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/28-updates-appendixState Agencies Bulletin No. 360
… Purpose To explain the use of Deduction Code 367 (AFLAC NY). Affected … January 9, 2003 OSC Actions AFLAC NY will send OSC a file to start, change or cancel the deduction. Agency Actions No …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/360-new-voluntary-insurance-program-council-82-deduction-code-367-aflac-nyDiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … any bearing on the number of students at the school or the state Education Department’s charter school tuition rate. … less than what had been estimated. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsTown of Chemung – Intermunicipal Consolidation Agreement (2022M-207)
… and Chemung could have incurred approximately $23,000 in additional costs to provide services to Ashland. Had … B includes our comment on an issue that was raised in the Town’s response letter. … audit town Chemung …
https://www.osc.ny.gov/local-government/audits/town/2023/04/21/town-chemung-intermunicipal-consolidation-agreement-2022m-207State Comptroller DiNapoli Releases School District Audits
… User Accounts (Westchester County) District officials did not establish adequate controls over the district’s user accounts to prevent unauthorized use, access and/or loss. Officials … control weaknesses were communicated confidentially to officials. Williamson Central School District – …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… (IT) equipment. Key Findings District officials did not always appropriately track, inventory and safeguard IT … 100 pieces of IT equipment (devices) costing $88,223 to confirm their location and that they were properly … Key Recommendations Maintain complete, accurate and up-to-date inventory records. Perform annual inventories. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyComptroller DiNapoli Releases Municipal Audits
… audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … The supervisor did not maintain complete, accurate and up-to-date accounting records because he did not properly …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… reserves that are not used. Auditors found the district’s retirement contribution, debt, repair, property loss and … (Delaware County) Auditors commended district officials for researching and implementing shared services with other … districts to achieve cost savings and maintain programs for students. For example, the board began sharing the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsVillage of Sloan – Clerk-Treasurer (2024M-109)
… financial transactions accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer … also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… action. Appendix C includes our comments on issues raised in the District’s response letter. … Determine whether Island …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringState Agencies Bulletin No. 1035
… agencies that earnings code CFR (CLEFR) should be used for the taxable fringe benefit CLEFR and how it will be … to certain employee’s taxable income & withholdings for tax year 2010. Legal Reference Pursuant to Internal … Section 61, certain fringe benefits are considered income for tax purposes. Affected Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1035-certification-licensure-and-exam-fee-reimbursement-clefr-2010XI.15 Overview – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) as a separate step in advance of submission of the contract(s). This process is … to the Office of the State Comptroller as a separate step in advance of submission of the contracts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15-overviewMastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… Purpose of Audit The purpose of our audit was to determine if claims were audited in a … 31, 2013. Background The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Information Technology Contingency Planning – Information Technology Contingency Planning
… The goal of IT contingency planning is to enable a computer system …
https://www.osc.ny.gov/local-government/publications/it-contingency-planningDiNapoli: Local Sales Tax Collections Nearly Flat in July
… in New York state increased by 0.2% in July compared to July 2023, according to data released today by State Comptroller Thomas P. … growth in local sales tax collections in July compared to last year,” DiNapoli said. “As local officials start …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-local-sales-tax-collections-nearly-flat-julyIII.2 SFS Policies – III. Statewide Financial System (SFS)
… 1 states that “The State Comptroller shall be required: To audit all vouchers before payment and all official accounts; To audit the accrual and collection of all revenues and receipts; and To prescribe such methods of accounting as are necessary for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesDiNapoli: Federal Funding Uncertainty Jeopardizes Impact of Inflation Reduction Act for New Yorkers
… Thomas P. DiNapoli details New York’s financial impact from the 2022 Inflation Reduction Act (IRA), including … about whether this funding will continue after a new executive order issued by President Trump. “The possible policy changes …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-federal-funding-uncertainty-jeopardizes-impact-inflation-reduction-act-new-yorkersTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… (Department) cash receipts were recorded and deposited in a timely and accurate manner. Key Findings The … confirming all funds collected were recorded and deposited in a timely and accurate manner. Key Recommendations Adopt … Department cash receipts were recorded and deposited in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Town of Pendleton – Capital Projects (2024M-72)
… Town Board (Board) and Town Supervisor (Supervisor) did not ensure projects were properly planned or accounted for … status of the projects or communicate the projects’ status to taxpayers. Specifically, the Supervisor and Board did … Transparently communicate or present project information to taxpayers. The Supervisor did not: Account for the …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72