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VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) Budgets and … payment vouchers that have been posted in SFS regardless of payment status …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchers

Opinion 91-4

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE DISTRICTS -- Apparatus and Equipment (transfer of by village to joint fire district without consideration) … Whether fire apparatus of a village could be transferred for nominal or no …

https://www.osc.ny.gov/legal-opinions/opinion-91-4

Anthem Blue Cross – Coordination of Benefits With Medicare (Follow-Up) (2025-F-25)

To assess the extent of implementation of the four recommendations included in our initial audit report, Anthem Blue Cross – Coordination of Benefits With Medicare (Report 2023-S-30).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f25.pdf

Child Care Stabilization Grants (Follow-Up) (2026-F-4)

To assess the extent of implementation, as of June 2026, of the three recommendations included in our initial audit report, Child Care Stabilization Grants (Report 2022-S-44).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-26f4.pdf

Opinion 92-44

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Law, §207-m) GENERAL MUNICIPAL LAW, §207-m: The chief of police of a city, who is the permanent full-time head of … Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the …

https://www.osc.ny.gov/legal-opinions/opinion-92-44

NYS Common Retirement Fund Announces Third Quarter Results

… Fund's (Fund) overall return in the third quarter of the state fiscal year 2017-2018 was 4.12 percent for the … period ending Dec. 31, 2017, with an estimated value of $209.1 billion, according to New York State Comptroller … solid returns on investments during the last three months of 2017," DiNapoli said. "Notwithstanding recent volatility, …

https://www.osc.ny.gov/press/releases/2018/02/nys-common-retirement-fund-announces-third-quarter-results

DiNapoli: Former Town Supervisor Sentenced to Prison for Embezzlement

… or abuse of public resources is intolerable. My thanks to DA Perfetti and the New York State Police for their continued … of Town Supervisor, when he committed his crimes,” said DA Perfetti. Brown was sentenced after pleading guilty to …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-town-supervisor-sentenced-prison-embezzlement

State Agencies Bulletin No. 2435

… Purpose: The purpose of this bulletin is to provide processing instructions to … are affected. Background: Pursuant to all Memorandums of Agreements dated 04/03/2026 between DOCCS and the … units above, as well as approval from the Office of Employee Relations for unrepresented M/C employees, a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2435-fiscal-year-2026-2027-correctional-institution-differential-eligible

State Comptroller DiNapoli Releases Municipal & School Audits

… P. DiNapoli today announced the following local government and school audits were issued. Schenectady City School … officials did not maintain adequate inventory records and ordered excessive quantities of workbooks. As a result, … procedures on how workbooks should be accounted for and how the inventory should be monitored. Officials did not …

https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-audits

Local Government Interactive Data

… interactive data visualization allows the public to view and analyze a tenyear window of New York State local government finances …

https://www.osc.ny.gov/local-government/interactive-data

Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process

… the governing board is generally responsible for the audit of claims. The audit of claims is one of the few control … two key functions—management’s purchase of goods and services and the authorization of payments for those goods and … effective approach to fulfilling the need for a thorough and deliberate audit of claims …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsible

XI.11 Overview – XI. Procurement and Contract Management

… provides information related to unique requirements and specific contract transactions not covered in other sections of this chapter. Guide to Financial Operations REV. … provides information related to unique requirements and specific contract transactions not covered in other …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/x11-overview

Compliance With Payment Card Industry Standards

… Purpose To determine whether selected State University of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY System Administration has provided … 2015 to March 22, 2016. Background The State University of New York (SUNY) is the largest comprehensive university …

https://www.osc.ny.gov/state-agencies/audits/2016/06/08/compliance-payment-card-industry-standards

Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)

… whether Department officials provided adequate oversight of operations to ensure financial activity was properly reported and money was safeguarded. Key Findings The Treasurer did not provide sufficient oversight of the bookkeeper hired to account for the Department’s …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financial

Unified Court System Bulletin No. UCS-112

… Purpose To notify agencies of the new dues structure change and dues rate for New York State Court Officers Association … Checks dated February 7, 2007 OSC Actions At the request of the New York State Court Officers Association, OSC has … To notify agencies of the new dues structure change and dues rate for New York …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officers

State Comptroller DiNapoli Releases Municipal & School Audits

… P. DiNapoli today announced the following local government and school audits were issued. Town of Homer – Non-Payroll Disbursements (Cortland County) The board and supervisor did not provide adequate oversight of … result, the town made duplicate payments totaling $79,806, and has an increased risk that errors or irregularities could …

https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0

DiNapoli: Too Many Subway Stations Need Repairs

… Too many New York City subway stations are in disrepair and New York City Transit’s repair program is progressing too … Only 51 of the city’s 468 stations were free of defects, and just 1-in-4 had most or all of their station components … progress on repairing stations but the pace is too slow and much more work needs to be done,” DiNapoli said. “Worn or …

https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairs

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