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XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal … current or former employees; Unrecovered salary correction payments or employee expense payments made through the … also refer the incident to the State Inspector General's Office for review. If applicable, the agency must also …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsState Agencies Bulletin No. 2303
… the timing of this disruption to the Direct Deposit panel and NYSPO. Agencies should reference the Agency Submission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineState Comptroller DiNapoli Releases Municipal and School Audits
… detailed, up-to-date inventory records. The IT inventory list included at least 400 active IT devices that were … one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board Oversight (St. Lawrence …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Contract Advisory No. 16
… agency, the Office of the State Comptroller (OSC), and the Department of Civil Service (DCS). The State … B,” is used to report the information. The annual reports for the most recently concluded State fiscal year (April 1st … is being entered, including the contract number. For consultant service agreements that were issued from an …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thMinority- and Women-Owned Business Enterprises (MWBEs)
… intent to increase our annual participation. Get Certified In order to take advantage of the State’s MWBE program, you … 15-A of the Executive Law MWBE Waivers Granted MWBE 2024-2025 Fiscal Year Report Questions? Contact us at mwbe@osc.ny.gov … New York State supports small businesses and …
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesOpinion 88-29
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … mayor would not have a prohibited conflict of interest in a purchase of real property from the village industrial … of interest would arise if the mayor of a village, in his private capacity, purchases a parcel of land from the …
https://www.osc.ny.gov/legal-opinions/opinion-88-29NY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
New York State Comptroller Thomas P DiNapoli today at the Investor Summit on Climate Risk at the United Nations announced a $2 billion increase to the New York State Common Retirement Funds Fund low emissions equities index doubling its investment
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionTown of Seneca Falls - Information Technology (2018M-218)
… awareness training to help ensure their understanding in security measures to protect the network. Town officials did not: Ensure user accounts for former personnel were disabled or removed in a timely … breach notification and backups. Ensure the access rights for users no longer employed are revoked. Provide security …
https://www.osc.ny.gov/local-government/audits/town/2019/03/29/town-seneca-falls-information-technology-2018m-218Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… that differed from the amounts deposited, resulting in $751 more deposited than supported. One club used $2,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsAlton Fire District – Internal Controls Over Financial Operations (2015M-96)
… distinct and separate from the Town of Sodus, located in Wayne County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/10/alton-fire-district-internal-controls-over-financial-operations-2015m-96Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… not provide sufficient oversight. Twenty-six applications for energy rebates totaling $127,000 did not have sufficient … Key Recommendations Adopt written policies and procedures for processing and reviewing rebates and credits. Ensure all …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… cost savings through the production and use of biogas for the period January 1, 2013 through December 31, 2015. … An eight member Special Joint Committee is responsible for general oversight of Facility operations. The Facility’s …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234State Agencies Bulletin No. 1579
… Purpose To inform agencies of the change in the New York City withholding tax rates. Affected Employees Employees who are residents of the City of New York Background Recent legislation on New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeForestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through December 31, 2014. … Background The Clifton Park-Halfmoon Fire District No. 1 is a district corporation of the State, separate and distinct … of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mBovina Fire District – Fund Balance (2015M-138)
… of Audit The purpose of our audit was to determine if District officials properly managed the District’s fund balance for the period January 1, 2014 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/21/bovina-fire-district-fund-balance-2015m-138Town of Thompson - Board Oversight (2018M-69)
… if the Board ensured financial transactions were accounted for timely and accurately and leave accrual balances were … disbursements. The Comptroller did not properly account for Town operations timely or accurately. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Village of Granville - Financial Condition of the Sewer Fund (2018M-49)
… resulting in operating deficits and a deficit fund balance of $36,539 as of May 31, 2017. The general, water and … financial problems. The Board has not adopted a fund balance policy. Key Recommendations Adopt budgets that … of fund balance to be maintained in each of the Village’s funds. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period … No. 1 Fire District and provides fire protection services to the Town. Expenditures for 2012 totaled approximately … that includes segregation of duties, audit of claims prior to payment, audit of the Treasurer’s records annually and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of the District’s cash … A majority of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108