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Opinion 2001-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. CLAIMS -- Audit (necessity of vendor certification) TOWN BOARD -- Powers and Duties … to certify claims submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10IX.12.M Journal Vouchers – IX. Federal Grants
… agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a second state agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersIX.4.J State Requirements in Support of CMIA Implementation – IX. Federal Grants
For most federal programs subject to CMIA interest liabilities will be calculated from the SFS and bank records
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4j-state-requirements-support-cmia-implementationIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… information. Reports provide information in an optimized format to meet the business management and documentation … the ability to filter data and to output the results in a format that best meets their individual needs. The Reporting … financial data and to pull out desired information in a format that best meets their individual needs. Real-time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingII.4 New York State Financial Accounting – II. New York State Financial Accounting
… used in the EXECUTE and EVALUATE phases of the financial cycle …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingII.4 Overview – II. New York State Financial Accounting
… the extent practicable, the accounting principles applied by OSC in preparation of the annual financial statements. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewXI.12 Overview – XI. Procurement and Contract Management
… contractor or contracting agency changes; and requirements for closing and, if necessary, re-establishing contracts in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewDays Worked – Enhanced Reporting
… establish and calculate the days worked for your employees is a crucial part of employer reporting …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/days-workedComptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… from COVID-19 related internet scams. “Taking advantage of a pandemic to commit fraud is reprehensible,” said State …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19Join Our Team as a Local Government Auditor
… various locations within or bordering New York State. Our team takes great pride in serving communities across the …
https://www.osc.ny.gov/jobs/lgsaEthical Standards for State Agency Contractors Act
… A.7916 (Peoples-Stokes) – Establishes ethical standards for certain state agency contractors performing inherently … Establishes ethical standards for certain state agency contractors performing inherently …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-actSelected Aspects of Discretionary Spending
… Authority (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation … incurs direct costs for specific program purposes, and it incurs indirect or “discretionary costs” that support …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Electronic Reporting
… accepted after our conversion to a new system August 11, 2025. If you upload your report, do not mail a separate Verification and Checklist. Manual Online Reporting – live August 11, 2025 Manual Online Reporting allows you to securely enter …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingMedicaid Program – Managed Care Payments to Unenrolled Providers
… and State regulations by making payments to unenrolled providers. The audit covered the period from January 2018 … by contracting with physicians, hospitals, and other providers to provide medical care to their members. The 21st … federal guidance mandated that managed care in-network providers enroll as participating providers in the state …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersContract Advisory No. 4
… Agencies may have multiple Business Unit/ Department ID combinations, but only certain of those combinations are … created in the SFS must use a Business Unit/Department ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be found in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideIslip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9City of Johnstown – Financial Management (2020M-134)
… to our findings and recommendations within 30 days of the exit conference, but they did not respond. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Deposit Central School District - Financial Condition (2018M-204)
… Objective Determine whether District officials took action to effectively manage the financial condition of the general … Key Findings District officials have: Implemented measures to contain costs in the general fund. Over the last three … revenues have increased 5 percent. Not implemented plans to improve operating results in the cafeteria fund. It has …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Town of Haverstraw - Financial Condition (2019M-52)
… adopted realistic budgets and took appropriate action to address the reasonableness of fund balance. Key Findings Town budgeting practices … is projected to increase to $22.8 million at the end of 2018. The Board appropriated fund balance ranging from … adopted realistic budgets and took appropriate action to address the reasonableness of fund balance …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-haverstraw-financial-condition-2019m-52DeRuyter Central School District - Information Technology (2019M-175)
… employees’ personal Internet browsing and their use of social media on District computers. Provide IT security … and monitor employees’ personal Internet browsing and use of social media. Provide formal IT security awareness …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/deruyter-central-school-district-information-technology-2019m-175