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Opinion 91-46
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTY CLERK-- Compensation (increase during term of office) PUBLIC OFFICERS AND EMPLOYEES -- Compensation … St Comp No 8445 p 55 still represents our views in light of the decision of the Court of Appeals in National …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Comptroller DiNapoli Releases School Audits
… us they do not have an agreement with the bank. They also did not adequately segregate online banking duties and did not dedicate a separate computer for online transactions … was not monitoring the library’s financial position and did not address these rising costs. …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… found that appropriations were overestimated by an average of $1.3 million (7 percent) each year or a total of almost $3.8 million. As of June 30, 2018, surplus fund balance totaled almost $1.5 …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsArts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… Program loans through March. New York City has a world-renowned arts, entertainment and recreation sector, … featuring celebrated performance venues, museums and sports teams as well as innovative artists and centers of … in economic activity. In 2020, however, they expect the number of tourists declined to 23 million. Until the sector …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid to the Corporation were … and other fees collected by LCIDA that the agreements did not specify would be paid to the Corporation, and certain …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… (School) officials ensured network and financial software access controls were adequate. Key Findings School officials … did not ensure that network and financial software access controls were adequate. As a result, data and … information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to finding sensitive …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsDivision of Housing and Community Renewal Bulletin No. DH-118
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 DC 37 Rent Regulation Services Unit (RRSU) … Division of Housing and Community Renewal Bulletin No DH118 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationSaratoga County – Financial Condition (2013M-235)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … to May 31, 2013. Background Saratoga County covers an area of approximately 840 square miles and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… The VMU assigns Special Use Vendor IDs starting with ‘0’. These Vendor IDs have been established for processing expenditures … State Business Unit to approve and establish a Special Use vendor for a business need. Process and Document Preparation: … The VMU assigns Special Use Vendor IDs starting with 0 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idX.4.D Location – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES The “Location” section of the Vendor Record contains payment values defined by the … The Location section of the Vendor Record contains sets of business values defined by the vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4d-locationXI-A.1.B Category Codes – XI-A. Purchasing
… provides agencies with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In … Online agencies can select the category code on each line of a contract, purchase requisition and/or purchase order in the SFS from a condensed list of code values most appropriate to NYS purchases. If the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesState Agencies Bulletin No. 2007
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 CSEA LLS payment and provide instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… of these negative financial trends because the Council did not require that the Commissioner prepare and present …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Opinion 96-21
… establishment of the town beach erosion control district did not require the consent of the State Comptroller under then existing law because the petition did not ask for a capital improvement whose cost would be …
https://www.osc.ny.gov/legal-opinions/opinion-96-21State Comptroller DiNapoli Releases School Audits
… Balance (Nassau County) The board and district officials did not maintain a reasonable amount of unrestricted fund … developed and adopted realistic budget estimates, but did not properly manage the district’s fund balance and … the 2013-14 and 2014-15 fiscal years. District officials did not establish an adequate plan to use the fund balance to …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1East Moriches Union Free School District -- Budget Review (B17-7-4)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2017-18 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4State Comptroller DiNapoli Releases Municipal & School Audits
… did not obtain quotes for seven purchases totaling $27,810 or seek competition for fuel purchases, which may have … 2023 and 2024 fiscal years. Village of Washingtonville – Budget Review (Orange County) When a village is authorized by … from OSC’s January 2025 budget review letter. The 2026-27 tentative budget includes a tax levy of $5.6 million. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… 128 credit card claims and found the claims auditor did not audit 83 claims totaling approximately $83,000 prior … turned over by the volunteer, into district accounts but did not ensure that the volunteer provided adequate … collections were unaccounted for and the program's fund did not reimburse the school lunch fund for a minimum of …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsOperational Advisory No. 32
… Subject : Chapter VII.3 Refund of Appropriation/AP Adjustment Vouchers Guidance : The Office of the State Comptroller (OSC) has updated Chapter VII.3 regarding Refund of Appropriation transactions submitted on AP Adjustment …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesComptroller DiNapoli Releases School Audits
… Financial Management (Erie County) Business administration did not ensure that reconciliations of interfund activity … interfund loans on fund ledgers. In addition, the district did not always pay employees at the proper pay rate and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0