Search
State Comptroller DiNapoli Releases Municipal Audits
… were filed in a timely manner or conduct an annual audit of the secretary-treasurer’s accounting records for 2020 … board also did not properly audit claims prior to payment. Of the 108 claims totaling $209,006 that auditors reviewed, … had one or more exceptions. Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (Tompkins County) Company …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… in appropriated fund balance to fund operations. Because of the district’s ongoing reliance on fund balance to finance … has declined from about $2.5 million at the beginning of 2017-18 to about $1 million at the end of 2018-19. In addition, the board has not adopted a …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsPayroll Improvement Project Bulletin No. PIP-006
… Purpose The purpose of this bulletin is to notify agencies of the timeline for activities that will impact agencies … and affect agencies in various ways. The three major areas of agency participation and/or impact are Agency Testing and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-006-payroll-improvement-project-agency-timelineDiNapoli: Public Drinking Water Needs More Protection
… and to test certain water systems for the presence of those contaminants, as well as notifying property owners … program that would proactively monitor the health of residents exposed to drinking water contaminants; Apply a … unregulated at the federal level; and Broaden the scope of review when identifying emerging contaminants. The report …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… to meet the business management and documentation needs of agency financial system users. Inquiry screens give agency … to create and/or execute custom queries against a set of core financial data and to pull out desired information in … may impact the overall data production capabilities of the SFS if there is heavy system processing occurring …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingAccess Controls and Vulnerability Management
… share program, DRIVE. CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide … appropriate funding sources. CDTA is governed by a board of directors. The Chief Operating Officer (COO) oversees … Data Security Standards (PCI-DSS), National Institute of Standards and Technology (NIST) standards, and its …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementAccounts Payable Advisory No. 20
… to facilitate OSC’s transaction approval. OSC’s Bureau of State Expenditures audits and processes Business Units’ … continue to retain hard copy originals as the documents of record unless certified to dispose of the originals by the New York State Archives. Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsSole Custody Reporting
… immeasurably to accurate, complete and timely filing of required sole custody bank account information. For more … about Sole Custody Reporting, please contact the Office of the State Comptroller’s Bureau of Financial Reporting and Oil Spill Remediation (OSC BFR) at …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingDiNapoli: Statewide Local Sales Tax Collections Decline 5.2 Percent in October
… was less severe than previous declines since the start of the COVID-19 pandemic, particularly in the spring when … DiNapoli said. “Our local governments are on the forefront of the pandemic response and they need financial aid from the … were down across the board, ranging from a decline of 2 percent in the North Country to a drop of 13.5 percent …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-statewide-local-sales-tax-collections-decline-52-percent-octoberDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… federal financial assistance. At the same time, the risk of inflationary cost increases and the need for investments … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions, including a …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Local Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… York City’s collections totaled $844 million, an increase of 8.8%, or $68 million, over January of 2022. Every county experienced some year-over-year growth … cities are based on estimates by the state Department of Taxation and Finance. In the third month of each calendar …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … benefit before age 63. Your Vested Benefit The provisions of the retirement plan that you were covered by in your last … determine the vested benefit. For an explanation of your benefit, please refer to the Service Retirement …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… report - pdf] Audit Objective Determine the accuracy of the Treasurer's reports and the effectiveness of internal controls over bank checks and transfers. Key … oversee the bank reconciliation and accounting processes of the Treasurer. Key Recommendations The Board should review …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectAdditional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may … leave days by 260. For most members, the maximum number of sick leave days allowable is 165. However, for some … For example, if you have four years and ten months of service credit and you need five years to be vested, your …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveArea #6 – Patch Management – Information Technology Governance
… the network and computers have an increased risk of vulnerability to viruses and other problems because known … software are not corrected. Because attackers are aware of these potential weaknesses, they can look for and exploit … the software can be exploited by attackers in a wide range of ways. Many unsupported and outdated software programs have …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementX.3 Overview – X. Guide to Vendor/Customer Management
… Vendor File. An agency must register a vendor at the time of contract award if the vendor is not already registered in … to the Vendor Management Unit (VMU). Subsection A of this chapter provides the agency with guidance on how to: … in the Statewide Vendor File. add a significant number of vendors at one time. resolve various issues encountered …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewAccounts Payable Advisory No. 27
… goods or services are received from the vendor) regardless of whether a corresponding invoice has been received. The … Vouchers has been updated to include the table below: TYPE OF PAYMENT ACCOUNTING DATE IS THE: Merchandise (Non Contract) … Date the service begins. If period is not open, end date of current open period. Inter-agency Vouchers Accounting date …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateNFC Development Corporation – Project Approval and Monitoring (2021M-11)
… the 18 businesses that agreed to create or retain a total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling … to be taken when loans are delinquent and other terms of the agreements are not met. Establish written procedures …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringGreenwich Central School District – Extra-Classroom Activities (2021M-20)
… ECA policy, which resulted in insufficient oversight of and inadequate reviews of ECA collections and records. The student treasurers did not maintain adequate supporting documentation for: 32 of the 70 collections reviewed totaling $30,970 (69 percent), …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Williamsville Central School District – Financial Management (2022M-193)
… the Williamsville Central School District (District) Board of Education (Board) and District officials properly managed … appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of fund balance that was not needed or used. Adopted annual …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193