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Village of Cato – Audit Follow-Up (2023M-145-F)
… capital plans until the Cayuga County Health Department forced the Board to submit a plan. As a result, bills were … of Cato and Ira in Cayuga County. The Village is governed by the elected five-member Board, which includes the Mayor. …
https://www.osc.ny.gov/local-government/audits/village/2025/09/19/village-cato-audit-follow-2023m-145-fOperational Advisory No. 33
… and Materials, Non-Personal Service budget account category to reflect the proper classification and treatment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesState Comptroller DiNapoli Releases Municipal & School Audits
… did not always conduct a proper audit of claims prior to payment. Furthermore, the board did not ensure the … were properly supported and audited and approved prior to payment. Rotterdam Fire District Number 7 Schonowe – Claims …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-0XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… that it will be used by more than one agency. Multi-agency contracts are distinct from and not to be confused with centralized contracts for commodities and services procured by the New … and other authorized users (see Section 8.A - Centralized Contracts of this Chapter for information regarding OGS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsOpinion 2000-1
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal … LAW, §18; VILLAGE LAW, §§4-412(3)(3), 5-524(7): As a rule, in the absence of pre-existing authority pursuant to a State … 914; 1985 Opns St Comp No. 85-22, p 29). 1 Providing a defense at municipal expense pursuant to such pre-existing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Opinion 98-21
… Law (§§119-m - 119-oo) contains authority for municipal corporations and districts, in addition to any other general … of any function or power which each of the municipal corporations or districts has the power by any other general … (b) Contract with one or more individuals, municipal corporations, associations, or other organizations, having …
https://www.osc.ny.gov/legal-opinions/opinion-98-21Accounts Payable Advisory No. 32
… the IRS under the agency’s employer identification number (EIN). To ensure accurate and comprehensive federal reporting, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsContract Advisory No. 19
… Requiring OSC Review Guidance: In preparation for the EE1 Upgrade to the State Financial System (SFS), all contract transactions in a Pending OSC Status were cleared out of SFS by September 29, 2015. All contract transactions requiring OSC review must be …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewWhat's New
… about the latest changes and initiatives for reporting unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newOpinion 95-6
… This opinion represents the views of the Office of the State Comptroller at the time … STATE FINANCE LAW, §99-a: A suburban town is entitled to all fines and penalties imposed and collected by the town … control signals. A suburban town also is entitled to all fines and penalties imposed and collected by the town …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Travel Advisory No. 11
… of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: … State Offset functionality is available for employee use in the Travel and Expense Module in SFS XIII.2.B Expense Report Submission Updated to indicate …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsState Agencies Bulletin No. 1908
… employees of their government issued NY.gov account login credentials and of their access to NYSPO. After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employeesOpinion 90-24
… This opinion represents the views of the Office of the State Comptroller at the time … or district corporation may, by resolution, delegate all or part of such powers and duties to the chief fiscal … the sale and issuance. Bond counsel is often involved in all phases of debt issuance and advises the finance board on …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Three Indicted in Multi-State Prescription Fraud Ring
… Ciera Washington, age 35, of the Bronx, New York; Raven White, age 35, of the Bronx; and Bryan Otero, age 36, of Wood-Ridge, New … Ciera Washington age 35 of the Bronx New York Raven White age 35 of the Bronx and Bryan Otero age 36 of WoodRidge New Jersey have …
https://www.osc.ny.gov/press/releases/2025/08/three-indicted-multi-state-prescription-fraud-ringCity of Troy – Budget Review (B17-5-13)
… by law, unless it adopts a local law to override the cap. …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13South Glens Falls Central School District – Access Rights (2012M-257)
… is located in Saratoga County. The District is governed by the Board of Education which comprises nine elected … system is restricted to only those functions required by individual employees’ job duties. District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Accounts Payable Advisory No. 37
… the SFS as follows: Procurement Card transactions SFS Main Menu > Reporting Tools > SFS OBIEE Reports > Purchasing > … is filtered to “VISAP”. Travel Card transactions SFS Main Menu > Reporting Tools> Query > Query Viewer > Travel Card Aging Report NET Card transactions SFS Main Menu > Reporting Tools > SFS OBIEE > Purchasing > …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactions15-Day Prompt Payments for Small Businesses
… To be eligible, you must complete a few simple steps in our Vendor Self Service Portal: Sign up to receive payments electronically – Once you … employees or fewer at the time of the payment. To certify: Log in to the Vendor Self-Service Portal Select the …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesOpinion 90-2
… This opinion represents the views of the Office of the State Comptroller at the time … for library services beyond those already available to all town residents, or may grant moneys to the town library. … in the form of services beyond those already provided to all town residents, such as by providing enhanced or …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 89-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the towns code of ethics …
https://www.osc.ny.gov/legal-opinions/opinion-89-20