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Accounts Payable Advisory No. 65
… such as lapsing, fiscal year-end, and emergency payments. For these circumstances, agencies should review the guidance …
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)
… receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …
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 internal controls … process that included providing adequate supervision and oversight. Key Recommendations There are no recommendations …
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)
… were not implemented. … Village of Victory Audit Follow Up 2010M35F …
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)
… ensured online banking transactions were appropriate and secure. Key Findings District officials did not: Follow … Key Recommendations Enforce the online banking policy and develop procedures to adequately segregate online banking … for online banking transactions. Ensure that officials and employees receive adequate IT security awareness …
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)
… were communicated confidentially in a separate letter to officials. Key Recommendations Monitor compliance with the …
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)
… The Board did not develop and manage a comprehensive investment program to ensure interest earnings were … cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a manner, …
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)
… five-member Town Board, maintains a Justice Court with two elected Justices and an appointed Court clerk. The Court …
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)
… online banking transactions. A dedicated computer was used for online banking but authorized users were not provided …
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)
… officials did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had officials invested available funds in … cash flow forecasts that estimate available funds for investment. Ensure excess funds are invested in a manner, …
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
… or interest payments on debt. Payments made pursuant to a court order. Amounts due upon lawful contracts for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditState Comptroller DiNapoli Releases School District Audit
… (Broome and Chenango County) District officials did not adopt a clear and comprehensive nonresident admission or … auditors could not determine exactly which students should have been classified as a nonresident student and should have … some student records contained insufficient documentation to support residency or exceptions to the policy. Find out …
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)
… component districts educate approximately 42,500 students in Washington, Saratoga, Warren, Hamilton and Essex counties. … policy, and as a result, goods and services were procured in a prudent and economical manner. Key Recommendations There are no recommendations in this report. … WashingtonSaratogaWarrenHamiltonEssex Board …
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
… in processing vouchers should contact the SFS Help Desk for assistance: phone 518-457-7737 (toll-free 877-737-4185), …
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
… is essential to ensuring transparency and accountability for New Yorkers. “My office will release an analysis in the …
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)
… details can up updated at any time by that agency through the use of the Project Guide in SFS. SFS navigation is as follows: … to a Contract Line using the Project Guide JAA-PPM101-040 Update Status using the Project Guide JAA-PPM101-041 Update …
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)
… bylaws. The elected five-member Board is responsible for managing the Company’s financial activities. Results of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/06/20/north-amityville-fire-company-audit-follow-2022m-163-fOpinion 91-3
… including those used by a superintendent of highways, to display a decal identifying the vehicle as town property. … to highway equipment, the highway superintendent controls how, when and where highway equipment is to be used so long … the use of highway equipment in the sense of directing how, when and where it is used, the town board concurrently …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Opinion 90-31
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC MEETINGS AND HEARINGS -- Voting … Law, §353-a authorizes, inter alia , two or more towns in the same or adjoining counties, jointly, to acquire real … or other provisions of law indicate that a different meaning or application was intended (see General Construction …
https://www.osc.ny.gov/legal-opinions/opinion-90-31DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… The New York State Common Retirement Fund (Fund) reached climate-related agreements with five … priorities is safeguarding the investments made for the benefit of the more than one million participants in the New … success, it is essential to address the climate-oriented investment challenges faced by the Fund’s portfolio. Climate …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companies