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Accounts Payable Advisory No. 65
… only override the system calculated Scheduled Due Date on an exception basis. It may be necessary to override the calculated Schedule Due Date in special circumstances such as lapsing, fiscal year-end, … these circumstances, agencies should review the guidance on Adjusting the System Calculated Schedule Due Date in Guide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Town of Dayton - Supervisor's Records and Reports (2019M-189)
… complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The … not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s … The Dutchess County Water and Wastewater Authority is a public benefit corporation that was established in 1991 by an act of the New York State Legislature, at the request …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Village of Victory – Audit Follow Up (2010M-35-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2013, in implementing our recommendations in the audit report … Board of Trustees which consists of two elected Trustees and the elected Mayor. The Village’s operating expenditures …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fGeneseo Central School District - Online Banking (2019M-172)
Determine whether District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Nyack Union Free School District – Network User Accounts (2021M-113)
… - pdf ] Audit Objective Determine whether Nyack Union Free School District (District) officials adequately managed and … computer acceptable use policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Town of Mooers - Cash Management (2020M-36)
Determine whether Town officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Hillsdale – Justice Court Operations (2014M-312)
… internal controls over the Court’s financial activities for the period January 1, 2013 through June 23, 2014. …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Village of Mayville – Online Banking (2020M-150)
… complete report - pdf ] Audit Objective Determine whether the Village of Mayville (Village) Board of Trustees (Board) … to ensure transactions are secure. The Board did not adopt a written online banking policy or implement adequate … to monitor and control online banking transactions. A dedicated computer was used for online banking but …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Tioga Central School District – Cash Management (2020M-83)
… maximized. District officials did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had officials invested … the District’s interest earnings could have increased by $215,120. Key Recommendations Prepare monthly cash flow …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… payments generally may be made without going through the routine claims auditing process. Generally these payments … or employees regularly engaged at agreed-upon wages by the hour, day, week, month, year, or other authorized … or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for periods …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditState Comptroller DiNapoli Releases School District Audit
… New York State Comptroller Thomas P. DiNapoli today announced … a nonresident student and should have been billed tuition. In addition, some student records contained insufficient … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices … The Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services is an association of 31 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesAccounts Payable Advisory No. 13
… that several agencies have disabled or "turned off" the matching option on many POs/vouchers created in SFS. Agencies are instructed that failure to utilize … amounts; and Assurance that total expenditure against a PO does not go over the total encumbrance. Agencies that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… “After a lengthy process, the state budget includes increased spending and policy … on issues of importance to New Yorkers, including housing, health care, mental health and education. While year-over-year spending …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetXIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… in SFS. SFS navigation is as follows: Project Costing > Utilities > Project Guide. The following SFS Coach Training …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideNorth Amityville Fire Company – Audit Follow-Up (2022M-163-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the North Amityville Fire Company’s (Company) progress, as of June 2024, in implementing our recommendations in the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fContract #C001203 – Senior Java Architect
… Discretionary Contract Issued by the Office of the State Comptroller Issued June 24, 2025 The Office of the State Comptroller (“OSC”) is seeking a Senior Java … this link: https://get.adobe.com/reader/ … The Office of the State Comptroller OSC is seeking a Senior Java …
https://www.osc.ny.gov/procurement/contract-c001203Opinion 91-3
… This opinion represents the views of the Office of the State Comptroller at the time … board may require all town vehicles, including those used by a superintendent of highways, to display a decal identifying …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-31
… on the issues discussed in the opinion. PUBLIC MEETINGS AND HEARINGS -- Voting Procedures (authority to allow act by … in the same or adjoining counties, jointly, to acquire real property for, and to establish, construct, equip, maintain and operate …
https://www.osc.ny.gov/legal-opinions/opinion-90-31