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XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… SECTION OVERVIEW AND POLICIES New York State uses the Statewide Financial System (SFS) to create, approve, and dispatch Purchase Orders (PO). The purpose of this section is to describe (i) how the State … New York State uses the Statewide Financial System SFS to create approve and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchNew NY Broadband Program (Follow-Up)
… a division of Empire State Development (ESD)—focused on closing the digital divide in the State. The Program was … broadband. The objective of our initial audit, issued on July 1, 2022, was to determine whether ESD had effectively … figure to be overstated because it was based, in part, on Federal Communications Commission data that was not based …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followOperational Advisory No. 22
… This “auto-sourcing” capability will be utilized by the OGS Business Services Center in select procurements but has … with eMarketPlace – SFS is now integrated with the OGS NYS eMarketplace to allow for “online shopping” …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryTown of Bethlehem – Information Technology (2025M-25)
… compliance with the policy. We reviewed Internet histories on eight Town employee computers, and all eight employees … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … School District – Online Banking (Rensselaer County) The board did not adopt an online banking policy. Employees … School District – Financial Management (Suffolk County) The district’s general fund balance increased by $12.9 …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1003
… Purpose To re-state Payroll Certification procedures and provide a revised Payroll Certification Form. AC 3202 Affected Employees All … of the State Comptroller must audit and verify that the payroll submitted every Pay Period by each Agency is … To restate Payroll Certification procedures and provide a revised …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1003-payroll-certification-legal-obligationsState Agencies Bulletin No. 289
… 09180 ONLY Purpose To provide instructions for processing payroll deductions for Federated Community Campaigns (SEFA) for the 2002 calendar year Affected Employees All employees Note: Only new … amount will require on-line entry. Effective Date(s) Payroll deductions for the 2002 campaign will begin in checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotVII.10.E Cash Advance Reimbursement – VII. State Revenues and Appropriated Loan Receivables
… All cash advance accounts must only be reimbursed for appropriate, … and documented State expenses. Reimbursements to cash advance accounts are required at least once a month. For reimbursements other than a salary advance, agencies must submit an AP Voucher charging the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10e-cash-advance-reimbursementComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Controls Over Cash Advance Accounts
To determine whether the State Education Department SED has adequate controls over the cash advance accounts it oversees to ensure the money is properly accou
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… collections were properly accounted for and deposited in a timely manner. Key Findings The Board and School … officials and staff did not: Monitor collections received in the main office to ensure all collections were accounted for or deposited in a timely manner . As a result, 113 collections totaling …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… over cash disbursements. Key Findings The Board did not establish basic internal controls over cash … former Treasurer was able to misappropriate over $850,000 in Company funds during an eight-and-a-half-year period. For … in unauthorized checks to himself from January 2014 through May 2022. Use a Company credit card to make 794 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Long Lake Central School District – Payroll (2016M-90)
… The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Frewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… the District on January 6, 2022. She was sentenced to pay full restitution to the District. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andTown of Alden – Town Clerk/Tax Collector (2024M-106)
… real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all Clerk fees …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Town of Albion – Supervisor’s Records and Reports (2024M-111)
… the Town Board (Board). Key Findings The Supervisor did not follow basic accounting practices by maintaining complete … operations. We determined that: The Supervisor did not maintain a general ledger, subsidiary revenue and … revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Village of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Cuddebackville Fire District – Board Oversight (2024M-94)
… claims. As a result, the Board hindered their ability to make informed financial decisions. Complete, accurate and … reports. Ensure claims were properly audited prior to payment. Conduct required annual audits for 2020 through 2023.Although the Board paid a CPA $6,750 to conduct the 2019 and 2020 audits, the CPA did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… to evaluate the internal controls over the Department’s revenue collections for the period January 1, 2012 through … effective internal controls over the Department’s revenue collections. As a result, there are no written policies and procedures covering revenue collections and a lack of segregation of incompatible …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueWest Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
West Ghent Volunteer Fire Company Treasurers Activities 2016M48
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016m