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XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… of the State Comptroller (OSC), the Business Unit should address all of the reasons the voucher was rejected. Process … of the State Comptroller OSC the Business Unit should address all of the reasons the voucher was rejected …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… The Town of Byron is located in Genesee County and has a population of about 2500. The Town Board, which comprises … Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are … Contact the Office of Court Administration to determine what to do about the pending tickets and whether the oldest …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208State Comptroller DiNapoli Releases Municipal Audits
… government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration (Cayuga County) The assessor did not properly administer select real property tax exemptions. Granted property exemptions were not … of ethics, as required. Although the treasurer’s financial records and reports that auditors reviewed were accurate, and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsAndover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… and submitted to the Board for review that includes a summary statement of projected use and need of the reserve … prepared by the Business Administrator does not include a summary statement. As a result, the Board’s ability to … Ensure that the Business Administrator includes a summary statement of the projected use and need of reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsTown of Genesee Falls – Fiscal Stress (2013M-146)
… Key Recommendations Monitor the budget during the course of the year, prevent appropriations from being …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146East Ramapo Central School District – Financial Condition (2013M-141)
East Ramapo Central School District Financial Condition 2013M141
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 … March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire protection services to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mJericho Union Free School District – Financial Management (2016M-328)
… Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau County. The District operates five schools with approximately 3,000 students and is governed by an elected five-member Board of Education. … were approximately $121 million. Key Findings The Board and District officials overestimated budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Irvington Union Free School District – Information Technology (2016M-266)
… violate the acceptable use policy because the District’s web filtering software is not configured to block access. Key … accordingly. Monitor Internet usage and configure the web filtering software to block access to sites that violate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/irvington-union-free-school-district-information-technology-2016m-266State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare given recent …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetMiller Place Fire District – Credit Cards (2024M-58)
… did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. … orders contain sufficient detail and are approved prior to purchases being made. Ensure all claims are subject to an independent audit so Commissioners are not responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58DiNapoli: Organic Farms Growing in New York
… Sales of organic farm products rose 56 percent statewide from 2008 to 2014 … ranked third nationwide in the number of certified organic farms, according to a report released today by State … in both sales, at $93.6 million, and in the number of farms, at 402, according to the U.S. Department of …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-organic-farms-growing-new-yorkTown of Burke – Fiscal Oversight (2016M-277)
… June 30, 2016. Background The Town of Burke is located in Franklin County and has a population of approximately … reports. The Board did not audit and approve claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed. …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… District is a district corporation of the State, distinct and separate from the Town of Colesville and is located in Broome County. The Board of Fire … The District does not have adequate financial policies and procedures. While the Board has adopted a purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… that abuse their position to steal taxpayer money will not get away with it,” said DiNapoli. “My office is working hard every day to expose public … I want to commend the Steuben County Sheriff’s Department for working closely with my staff as we continue our audit …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsCost-Saving Ideas: Establishing an Effective Fleet Management System
… CostSaving Ideas Establishing an Effective Fleet Management System …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemCost-Saving Ideas: School District Auditing – External Auditor
… on a five-year basis/term. Consider changing the audit firm to ensure independence and fresh prospective. (We … provide an affirmative statement that the individual or firm is independent of the district as defined by Generally … deputy claims auditor The district’s internal auditor Any firm or individual whose hiring would result in a conflict of …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorState Agencies Bulletin No. 1837.2
… This bulletin is superseded by Payroll Bulletin 1837.3. Purpose The purpose of this bulletin is to provide agencies with payroll processing … PLA/ 19F – FEPSLA PD LV 100%: Employee wages under this section of the FEPSLA are paid at the employee’s regular … The purpose of this bulletin is to provide agencies with payroll processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18372-payroll-processing-instructions-employees-utilizing-covid-19-leaveXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… checks issued from the Comptroller’s Refund Account) that are returned and/or need to be reissued. These checks can be … For additional information regarding vendor checks that are returned or need to be reissued, see Section 9.C – … 1202 for “P” checks or 1203 for “W” checks Stop statuses are as follows: Status Description Pending Stop request has …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-check