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Accounts Payable Advisory No. 57
… the goods or services. The Vendor ID on the voucher should match the Vendor ID on the purchase order. Effective August 10, 2018, if the Vendor ID on the voucher does not match the Vendor ID on the purchase order, the SFS will no … to OSC for approval. In these cases, the SFS will create a match exception for the voucher. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-idGreenport Union Free School District - Bank Reconciliations (2019M-161)
… did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Broadalbin Youth Commission - Financial Operations (2018M-19)
Broadalbin Youth Commission Financial Operations 2018M19
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Northeast Central School District - Payroll (2018M-140)
… - pdf] Audit Objective Determine if compensation paid to employees was in accordance with collective bargaining agreements (CBAs) and … Board-approved contracts. Noteworthy Achievements Except for a few minor discrepancies, which we discussed with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Town of North Hudson - Payroll (2018M-166)
… related to clerical errors, employees were paid at the approved rate and for the correct number of hours. …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… were deposited between 26 and 59 days after collection. Meeting minutes did not always contain adequate information …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andCrown Point Central School District - Claims Auditing (2018M-76)
… and approved. Audit and approve claims before payment in accordance with New York State Education Law (Education …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120New York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… on an indictment charging them with Grand Larceny in the First Degree and Conspiracy in the Fourth Degree in connection with a scheme to defraud the New York State …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 89-47
… be assessed, levied, and collected from the taxable real property of the fire district in the same manner and at the … be assessed, levied and collected from the taxable real property within the district as it existed prior to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… revealed that Cohen, together with former Met Council CEO William Rapfogel and other co-conspirators, stole … that from 1992 to 2013, he conspired with co-defendant William Rapfogel and others to steal from Met Council through … Or file a complaint online at [email protected].ny.us ; or mail a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorDivision of Housing and Community Renewal Bulletin No. DH-100
… which implemented the 2016-2021 Agreement between the State of New York and DC-37, provides for a salary increase of two percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-100-april-2019-district-council-37-dc37-2-salary-increaseDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… cities, counties and villages in New York that are close to reaching their Constitutional Tax Limit (CTL) has more than doubled since 2012, according to a report released today by State Comptroller Thomas P. … or more of their CTL. By 2018, that number had risen to 20, with ten municipalities exhausting more than 90 …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … deposit cash receipts in a timely manner, properly account for bail money held by the court or submit the required … reports. However, the board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… work hours. Therefore, employees were compensated twice for the same hours which could potentially cost the district … the district’s preliminary reserve plan and found that for five of the seven reserves, totaling more than $4.3 … district failed to include a clear and detailed rationale for maintaining the reserve, the detailed objectives of the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 414
… period, require certification by OCA before paychecks for the affected employees can be released. Also, paychecks for an employee whose Recertification Date has expired will … and will, if applicable, update the Recertification Date for all affected employees. New Page Emp Job Certification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsOpinion 89-48
… might be recovered by contractors and/or subcontractors for work performed and/or materials provided in connection … two surety bonds each of which is entitled "Undertaking for Discharge of Mechanic's Lien". You ask (i) where and how … certain claims by contractors and/or subcontractors for work performed and/or materials provided in connection …
https://www.osc.ny.gov/legal-opinions/opinion-89-48State Agencies Bulletin No. 1198
… These changes impact the EMPLID field data value for the following Automated Interface submissions: New Hire … Note: This Bulletin describes the AI processing for the above types of transactions (i.e., New Hire … Temporary IDs must be entered into the Empl ID Field for New Hires (A.I. Agencies Only) Agencies who submit New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1198-changes-automated-interface-transaction-processing-ai-agencies-onlyOpinion 92-50
… , whether a county could adopt a local law which provides for an award of a contract after competitive bidding to a … we concluded that a post-1953 local law which provides for an award to a bidder employing a prescribed percentage of … Municipal Law, §104-a, authorizing a price preference for certain products made with significant recycled content; …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 95-2
… a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of … Housing Law, §52. You ask whether a housing authority is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that the city …
https://www.osc.ny.gov/legal-opinions/opinion-95-2