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City of Yonkers – Budget Review (B24-6-7)
… year 2024-25 and the related justification documents are in material compliance with the requirements of the … of approximately $2.6 million if revenue estimates are not realized. The City plans to borrow up to $15 million … The City should be mindful to ensure appropriations are sufficient for any potential liabilities when contract …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Inspecting Highway Bridges and Repairing Defects
… Purpose To determine if the Metropolitan Transportation Authority (MTA) Long Island Rail Road (LIRR) and the MTA Bridges and Tunnels (B&T) inspected highway bridges … and federal laws. Our audit covered inspections performed of LIRR bridges during the period January 1, 2008 to December …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… vouchers to OSC for approval by the deadline for online vouchers stated in the Calendar . Ensure any existing … and submitted to OSC for approval by the deadline for online vouchers stated in the Calendar . NOTE- reconciliation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesAlbany Community Charter School – Financial Operations (2013M-185)
… Purpose of Audit The purpose of our audit was to evaluate the process for selecting and … space needed for school operations and the effectiveness of the School’s compact contract with the Foundation for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Efforts to Collect Delinquent Taxes
… that was provided by the Department through April 15, 2021. About the Program The Department’s mission is to … it filed at least one warrant in the prior 12 months. The March 2021 lists for individuals and businesses totaled almost $316 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesMonitoring of Construction Management
… Office’s minority- and women-owned business enterprise (MWBE) participation goals. Between April 1, 2015 and March … (WBE) and claimed credits toward each of their contracts’ MWBE goals. However, the WBE subcontracted out all of its approved services to an independent contractor (non-MWBE) and therefore the WBE did not provide a commercially …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementAccounts Payable Advisory No. 41
… and/or purchase order with a contract ID reference when purchasing from centralized contracts. This includes POs … to use the procurement card as a payment method. The use of POs allows the State to collect, track and report useful … Units should ensure that POs contain an adequate amount of detail to demonstrate the specific goods or services being …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesAccounts Payable Advisory No. 46
… : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and procedures regarding a proper invoice. When an invoice does not contain the required information … for agencies to notify the vendor within one business day of identifying the improper invoice and direct the vendor to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 45
… email address for PO dispatch. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 7 – … now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the existing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… did not properly submit claims to obtain reimbursement for the District’s technology expenditures from the State. Key Recommendation Apply for all SSBA allocations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-actXI.4 Overview – XI. Procurement and Contract Management
… Although grant contracts are not specifically defined in legislation, they are typically referred to as “program” … … Although grant contracts are not specifically defined in legislation they are typically referred to as program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewSchodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were adequately supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Federal receipts includes all monies received from the Federal Government. All, or virtually all, federal … and are accounted for in Special Revenue – Federal funds such as the Federal USDA-Food and Nutrition Services … 36101 Direct Federal Receipts 36121 Redeposit/Recovery of Federal Fund Payments Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsTown of Villenova – Purchasing (2014M-52)
The purpose of our audit was to evaluate internal controls over purchasing for the period of January 1 2013 through January 24 2014
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Centereach Fire District – Procurement (2016M-342)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … services to approximately 31,500 residents and is governed by an elected five-member Board of Fire Commissioners. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Otisco Fire District – Audit Follow-Up (2016M-415-F)
… not implemented, and one recommendation was not applicable for the period that we reviewed. … The purpose of our review …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fOperational Advisory No. 25
… Chapter III, Section 7 - Data Quality , the Office of the State Comptroller (OSC) has instructed SFS to execute … to meet these dates. Please contact the Bureau of Analysis, Support, and Knowledge Transfer (ASK) with any general questions you have regarding the content of this advisory. ASK can be reached via email at …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryOpinion 93-4
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, §§10.00, …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Opinion 95-18
… provision for a one-time maintenance fee (see 29 Opns St Comp, 1973, p 167; 2 Opns St Comp, 1946, p 714). Accordingly, there is no authority under … local government ... charges, rates or fees ..." Opns St Comp, No. 95-18 (Municipal Home Rule Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-18XII.8.G Payment Methods – XII. Expenditures
… require two business days to deposit into the vendor’s account. However, an agency can request that OSC process a … agency Box folder. If your agency does not have a Box account or requires a copy of the Agency Wire Request Form, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methods