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Town of Wells – Records and Reports (2024M-59)
… sheet accounts for 2022 and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a … we reviewed as of December 31, 2022 and December 31, 2023, two accounts were overstated by a total of $22,987 and … we reviewed as of December 31, 2022 and December 31, 2023, three accounts were overstated by $21,392 and three …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Opinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issued by a financial institution and secured by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 88-65
… added to that statute in 1980 (L 1980, ch 184, effective June 2, 1980). Prior to the amendment, section 986(1) stated only …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 89-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … and to supervise work, on a construction project when the engineer also is a one-half owner of a construction … work (1970 Opns St Comp No. 70-678, unreported). Clearly, when one is charged with the duty of reviewing his or her own …
https://www.osc.ny.gov/legal-opinions/opinion-89-12State Comptroller DiNapoli Releases Municipal Audits
… financial reports to the State Comptroller’s Office. Town of North Elba – Cash Collections (Essex County) Auditors … the golf director did not provide adequate oversight of golf course collections. Auditors also found the park … did not ensure employees remitted collections at the end of activities. Frankfort Hill Volunteer Fire Company – …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsEDSS - Procurement Contract / Amendment Help
… Amendment submitted through EDSS be received by the Bureau of Contracts (BOC)? Contracts entered into SFS and … and Pending OSC review. Confirm that the Audit Type is one of those listed on the chart above and that the transaction … Chapter XI.2 ). If the Audit Type entered is not one of those listed on the chart above or the Business Unit / …
https://www.osc.ny.gov/state-agencies/contracts/edss-procurement-contract-amendment-help2014 - 2015 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the … the PSA Report now also includes data previously reported in the Office of General Services Emergency Construction Contracts Report and the Consultant Report. The 2014 report covers April 1, …
https://www.osc.ny.gov/state-agencies/contracts/2014-2015-procurement-stewardship-act-report2017 - 2018 Procurement Stewardship Act Report
… provided in the report. State Finance Law, Article 11, Section 163, Paragraph 14 provides the statutory authority …
https://www.osc.ny.gov/state-agencies/contracts/2017-2018-procurement-stewardship-act-reportUnified Court System Bulletin No. UCS-134
… Purpose To notify the Unified Court System of the modified … Court Reporters within the City of New York Effective Date(s) Paychecks dated May 14, 2008 OSC Actions OSC will … Agency Actions No agency action is required. Questions To obtain authorization forms or information about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-134-change-eligibility-aflac-voluntary-supplementary-insuranceVendor File Advisory No. 6
… please visit: Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor Designations Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor Classifications Guide to Financial Operations, Chapter X, Section 4.A.1 - Vendor Certifications … GFO Update Vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsSyracuse City School District – Claims Audit Process (2016M-290)
… auditing process for the period July 1, 2014 through March 31, 2016. Background The Syracuse City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290State Agencies Bulletin No. 673
… the new Deduction Code 533 . Affected Employees Employees in Bargaining Unit 01 represented by New York State … the new Deduction Code 533. Note :The vendor will submit all transactions for starts, cancellations, and/or changes on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/673-new-deduction-code-533-nyscopba-legal-access-plan2016 - 2017 Procurement Stewardship Act Report
… The Office of the State Comptroller (OSC) is required to produce the … the PSA Report now also includes data previously reported in the Office of General Services Emergency Construction Contracts Report and the Consultant Report. The 2016 report covers April 1, …
https://www.osc.ny.gov/state-agencies/contracts/2016-2017-procurement-stewardship-act-reportComptroller DiNapoli Statement on January State Cash Report
… increasingly challenged. The final January revenue numbers for the state released by my office today confirm the … build up the state's reserves to help better prepare for an economic downturn." To read the January 2019 state …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-report2015 - 2016 Procurement Stewardship Act Report
… provided in the report. State Finance Law, Article 11, Section 163, Paragraph 14 provides the statutory authority …
https://www.osc.ny.gov/state-agencies/contracts/2015-2016-procurement-stewardship-act-reportBath Central School District - Online Banking (2018M-79)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… and effectively enforced collection of delinquent real property taxes. Key Findings The Board: Did not ensure all … to effectively enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mCUNY Bulletin No. CU-116
… Purpose To explain an automatic dues and agency shop increase and also to notify agencies of a change in the deduction … deduction records with the new deduction amount of $23.46, and change the employee's calculation routine to Flat Amount. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-116-dues-and-agency-shop-increase-and-change-calculationPelham Union Free School District – Reserve Funds (2015M-366)
… The Pelham Union Free School District is located in the Town of Pelham, Westchester County. The District, … 2014-15. Key Recommendation Ensure that the excess funds in the retirement contribution reserve account are used to fund operations in a manner that benefits District residents. … Pelham Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366