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Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … funds’ tentative budgets are not balanced and include a deficit of more than $203,000 and $220,000, respectively, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… (SFS). Only the VMU can establish a Special Use Vendor ID Number. When a Business Unit determines a need for a Special … State Special Use Vendor ID Request form to the VMU via fax at (518) 402-4212 or email at [email protected] with … File, the VMU will notify the Business Unit, by email or fax, of the assigned New York State Special Purpose Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idX.4.D Location – X. Guide to Vendor/Customer Management
… by the vendor. Agencies should note that Location includes a location name assigned by the Statewide Financial System … should not leave the location field blank on submissions to SFS, as this is the same as relying on the default. Vendor records created prior to April 1, 2017, retain their original location names (e.g., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationIX.5.A Billing for Non-Onboarding Agencies – IX. Federal Grants
… Enterprise Services Automation (ESA) is a group of PeopleSoft modules that includes Project Costing, … that have not yet started using ESA are considered to be Non-Onboarding agencies. Non-Onboarding agencies: … own agency PCBU Use the Commitment Control Module in SFS to budget for Federal Grant Projects Split costs manually on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5a-billing-non-onboarding-agenciesCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… under the supervision of the Legislature and County Administrator. The Judicial and Public Safety Committee …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… complete report - pdf] We also released 8 letter reports to the following School Districts: Amityville [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to determine if school districts ensured that Credit Recovery … progress in successfully completing CRPs. Background If a student is unable to complete a course satisfactorily, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … policies and procedures that provide guidance as to when items must be competitively bid and when written or …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for Third Quarter
… York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for … The anticipated new issuances in the third quarter compare to past planned new issuances of approximately $4.95 billion … scheduled at the request of the issuer and done pursuant to their borrowing programs. The third quarter new money …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for Second Quarter
… York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for … The second quarter of anticipated new issuances compares to past planned new issuances of approximately $3.82 billion … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the State, New York …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterMiddlesex Fire District – Procurement (2025M-135)
… 2024 – October 24, 2025. We extended the audit period back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Opinion 2002-8
… and no debt outstanding) TOWN LAW §§195, 202-c: When a water district was established more than three years ago, … by the district and no indebtedness is outstanding to accomplish the purposes of the district, the district may be dissolved, subject to public hearing requirements, if the town board determines …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 90-13
… has authority, at the request and expense of a village, to install sewer pipe for a village sewer project … with a DOT road reconstruction project. This is in reply to your letter concerning installation of sewer pipe for a … Concerning installation of sewer pipe for a village sewer project in conjunction with a planned New …
https://www.osc.ny.gov/legal-opinions/opinion-90-13Contract Advisory No. 4
… Subject: Corrective Action for Contract Transactions Created in the Statewide Financial … Subject to OSC Approval OSC will not approve any new contract where the SFS Audit ID includes a Business … Unit/Department ID combination other than those valid for contract transactions. If an invalid Business Unit/Department …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… 2019 – June 30, 2025. We extended our audit period forward to November 15, 2025 to review the status of the fiscal year end 2024 annual audit … Section 181-b requires the board of fire commissioners of a fire district with revenues of at least $400,000, to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… as required? Audit Period January 1, 2024 – April 30, 2025 We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. Understanding the Audit … that the Supervisor did not: Make timely deposits of cash receipts, which increased the risk that Town funds could …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Village of Unadilla – Disbursements (2025M-97)
… 2017 – March 31, 2022. We extended our audit period back to January 1, 2017, to examine leave buybacks and forward to July 18, 2024, to … records and reports. Understanding the Audit Area A village board must provide adequate oversight of …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97Opinion 89-29
… the opinion. REAL PROPERTY -- Sale (authority of village to exchange property with a federal agency) GENERAL MUNICIPAL LAW, §72-h; VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a federal agency and needed …
https://www.osc.ny.gov/legal-opinions/opinion-89-29City of Troy – Budget Review (B5-16-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City's general fund … the tax levy limit and City officials have not adopted a local law to override the limit. Key Recommendations City …
https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15Town of Java – Tax Collection Remittance (P1-24-21)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector … action. Recommendations The audit report includes two recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … County and has 700 residents. The Town is governed by a five-member elected Town Board, which comprises the Town … that although it is understood that the Town is required to have written policies, the resolution directed Town …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149