Search
Accounts Payable Advisory No. 37
… Subject: The Importance of Reconciling Credit Card Charges Guidance: Timely reconciliation of credit card charges helps make sure charges are appropriate … paid for. However, some agencies have not reconciled their credit card charges timely. In fact, some unreconciled …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsCity of Amsterdam – Budget Review (B23-5-4)
… an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 … exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4DiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… tax collections and cuts to federal programs combine for a triple threat of budgetary risks," DiNapoli said. "Any federal funding reductions not already assumed in the Financial Plan could force difficult decisions … Financial Plan projected a budget gap of $4.1 billion for the coming fiscal year before any budgetary actions to …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksState Agencies Bulletin No. 2368.2
… This Bulletin Supersedes Payroll Bulletin 2368.1 Purpose: The purpose of this bulletin is to provide agencies with updated information on the use of … The purpose of this bulletin is to provide agencies with updated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23682-instructions-use-deduction-code-433-unemployment-insurance-owed-andRFQual0001 – Medical Examiner Management Services
… Request for Qualifications Issued by the Office of the State … the services of physicians having general and specialized medical education, experience, and expertise (“Physicians”). … the contract on the OSC website noted above, or upon email request. All inquiries concerning this procurement must be …
https://www.osc.ny.gov/procurement/rfqual0001Oversight of Persons Convicted of Driving While Intoxicated
… provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed on … August 15, 2010 to May 19, 2015. Background In New York, Driving While Intoxicated (DWI) is a serious crime. If a … provided proper oversight of persons convicted of Driving While Intoxicated …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedSupported Browsers
… JavaScript You must enable JavaScript for your browser to work with our website. Most browsers come with JavaScript … and search for "enable JavaScript." Cookies Cookies are small text files stored in your browser. They help improve site performance for returning visitors, but they don't …
https://www.osc.ny.gov/online-services/supported-browsersState Comptroller DiNapoli Releases Audits
… program. Inaccuracies and system deficiencies were found in two critical databases. Such deficiencies diminish the … deposits to accounts; and ensuring all accounts are used for appropriate business purposes. These weaknesses increased … Compliance with the Reimbursable Cost Manual (2016-S-42) For the three fiscal years ended June 30, 2015, auditors …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… District and the West Seneca Central School District . “In an era of limited resources and increased accountability, … County) The district has overestimated appropriations for payroll, health insurance, retirement, debt and utilities … that funded recurring expenditures with recurring revenues for the general fund for 2012-13, 2013-14 or 2014-15 fiscal …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0City of Mechanicville – Separation Payments (2025M-59)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials ensure that employees’ … entitled to receive separation payments for compensation of their earned, but unused, leave benefits (such as unused … requirements (e.g., a lump sum payment based on years of service). City officials should ensure that employee …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59IX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and needed, agencies must … for the project child budget journal are: Program = 99998 Account = 60801 Budget Reference Year = Current Year Activity … Program (this value will always be 99999); Fund; Account (Critical: this value will always be transactional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureState Comptroller DiNapoli Releases Municipal Audits
… Department of Social Services and the City of Yonkers . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … authorized the use of capital reserve funds for non-capital expenditures. Town of Bolton – Urban …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1Establishing the Standard Work Day – Legacy Reporting
… you must first establish, by board resolution or contract, the number of hours that constitute a standard work day (SWD) … Tiers 2 through 6) or as many as eight. They represent the amount of time per day a full-time employee in that title … even if you only have part-time employees in that title or the title is vacant. You may establish different SWDs for …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… by skimming village fees and altering public records from 2011 to 2017, State Comptroller Thomas P. DiNapoli and … part of their ongoing partnership. Erickson was terminated from her $35,000-a-year post by the village in April 2018. … has been held accountable." "This defendant not only stole from taxpayers, but stole money intended to support programs …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesState Comptroller Thomas P. DiNapoli Statement on New State Budget
… “The state Legislature and Governor agreed on a new state budget as the state is struggling to recover from … into the pandemic, the number of cases remains high in New York but the accelerated pace of vaccinations and job … equity of the recovery. “The budget includes significant new resources from federal aid and from tax increases. Higher …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… 25,000 acres of underwater land, rights of ways to the water, marshland and common areas located in the Town of … function is to protect, preserve and regulate the land and water ways that are under the Trustees’ control. The … will not properly accounted for, that moneys could be lost or stolen, or that the Trustees will lose interest that …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mSullivan County – Time and Attendance (2017M-55)
… Department heads are generally exempt from recording their time, and there were 174 workdays when the Director of … rights and prohibit employees from modifying their own time records. … Sullivan County Time and Attendance 2017M55 …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Liberty Central School District – Financial Operations (2016M-25)
… reserves were overfunded by $1.6 million. The school lunch fund is not yet financially self-sufficient. Key … cost-effectiveness of participation in the National School Lunch Program Community Eligibility Provision and make …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Arkport Central School District – Payroll (2016M-338)
… our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through August 1, 2016. … Background The Arkport Central School District is located in the Towns of Almond, Birdsall and Burns in Allegany County … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total $10.3 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Batavia City School District – Information Technology Equipment Inventory (2022M-74)
… officials: Did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory. Did … computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory