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Accounts Payable Advisory No. 46
… : Updated proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and procedures regarding a proper invoice. When an invoice does not contain the required information … for agencies to notify the vendor within one business day of identifying the improper invoice and direct the vendor to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceAccounts Payable Advisory No. 45
… email address for PO dispatch. Reference : Guide to Financial Operations (GFO), Chapter XI-A, Section 7 – … now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the existing …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchDiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… Thomas P. DiNapoli made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the Capitol a year ago … driven by lies to disrupt the orderly transition of power on which America was founded. We must never be complacent …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolBrunswick Central School District - Online Banking (2020M-6)
… officials did not provide IT security awareness training to IT users. Sensitive information technology (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Adopt a comprehensive online banking policy. Monitor computer use to ensure compliance with District policies. Provide IT …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Operational Advisory No. 25
… Chapter III, Section 7 - Data Quality , the Office of the State Comptroller (OSC) has instructed SFS to execute … to meet these dates. Please contact the Bureau of Analysis, Support, and Knowledge Transfer (ASK) with any general questions you have regarding the content of this advisory. ASK can be reached via email at …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cincinnatus Central School District , Johnsburg … and the Wayne Central School District . “In an era of limited resources and increased accountability, it’s … County) The district did not plan for the funding or use of reserves. The district’s fund balance exceeded the …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsOpinion 96-10
… may not authorize the transfer of the unexpended balance of a capital reserve fund into the fire district's general fund. It may, however, authorize a transfer of … a capital reserve fund established for the acquisition of new equipment into the general fund. General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Industrial Development Agency Board Governance (2017-MS-1)
… whose purpose is to promote, develop, encourage and assist in the acquiring, constructing, reconstructing, improving, … responsible for the IDA’s general management and control. In June 2016, new legislation became effective to increase … provided, uniform project agreements, annual assessments on project progress including job creation and retention, as …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Opinion 2000-24
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the provision of a joint service. The term "joint service" is defined as the joint provision of any municipal facility, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Village of Aurora , Clinton Volunteer Fire Department , … Town of New Albion , City of New Rochelle , Village of Port Dickinson and the Town of Schuyler . “In today’s … regarding the use of these funds. Town of New Albion – Justice Court Operations (Cattaraugus County) The prior town …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Canaan – Board Oversight (Columbia County) The clerk/tax collector did not routinely issue duplicate receipts for … and the bank deposit slips for 2016. Also, the clerk/tax collector did not deposit 100 percent of tax collections or remit tax collections totaling $2,794,760 …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-26
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the bond resolution approved at referendum. In order to increase the maximum amount which may be expended for the … mandatory nature of this provision of section 32.00, we have consistently stated that a local government may not …
https://www.osc.ny.gov/legal-opinions/opinion-90-26State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … operator’s compliance with the contract. New York State Health Insurance Program (NYSHIP): CVS Health – … addressing the problems identified in the initial audit. State Education Department (SED): E&D Children Center, Inc. – …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0Portville Central School District - Financial Management (2018M-245)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-financial-management-2018m-245Accounts Payable Advisory No. 64
… Guide to Financial Operations (GFO), Chapter XII.9.C –Reissuing or Cancelling a Vendor, Employee Expense, or … was stolen and cashed by a party other than the payee. In such instances, the vendor must complete an affidavit. The … to the Guide to Financial Operations, Chapter XII, Section 9.C –Reissuing or Cancelling a Vendor, Employee Expense, or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksAccounts Payable Advisory No. 21
… to the same master contract. Business Units (both online and bulk load) must reference the appropriate Master Contract …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsSchuyler Heights Fire District – Claims Processing (2014M-124)
… Heights Fire District is a district corporation of the State, distinct and separate from the Town of Colonie and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/schuyler-heights-fire-district-claims-processing-2014m-124Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… were being met. Contracts were not always renegotiated in a timely manner. Key Recommendations Require that agencies … so there is sufficient time to renegotiate the contracts in advance of the contracts’ expiration dates. … Oneida …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Fulton County Industrial Development Agency was created in 1970 to further economic development in the County. The Agency is governed by a Board of seven … Agency to recover financial benefits, as appropriate, if a business does not meet job creation or retention expectations …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … public corporation whose purpose is to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-community