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Operational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-2026 fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2025, should now contain the appropriate lapse date. The …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersDiNapoli Announces State Contract & Payment Actions for December
… contracts for all state agencies, some contracts for state public authorities, and, in addition, audits all state … of Labor—Pay for Success Program Approved a $21.5 million public private partnership contract with Social Finance Inc. … fundamental component of OSC’s oversight in protecting the public's money. Open Book New York For access to billions of …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberDiNapoli Finds Slow Property Tax Growth for Local Governments
… 7.7 percent in 2003 to a 2 percent increase in the fiscal year ending (FYE) in 2013. Much of this occurred even before … 2016 and to school districts, again, for school year 2015-16. DiNapoli’s report also found that total local sales tax … assets that were misappropriated through fraud in 16 communities; Found nearly $15 million in cost savings or …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsCost-Saving Ideas: School District Auditing – External Auditor
… (GAAP). Hiring an external auditor It is required to hire an external auditor unless your district or BOCES has … than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a five-year basis/term. Consider changing the audit firm to ensure independence and fresh prospective. (We encourage, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorPalmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $36.9 million. Key Findings As of June 30, 2015, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mChateaugay Central School District – Leave Accruals (2016M-149)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.5 million. Key Findings We … leave is both earned and carried over from one fiscal year to the next. Designate an individual who is independent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… general fund appropriations for the 2014-15 fiscal year were approximately $42.5 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $119 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationStamford Central School District – Fund Balance Management (2022M-199)
… report here - pdf] Audit Objective Determine whether the Stamford Central School District (District) Board of … officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Olive – Claims Processing and Information Technology (2012M-223)
… members and an elected Town Supervisor. In the 2011 fiscal year, the Town’s operating expenditures were $2,025,921 for …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… business with terrorists and terrorist organizations. The Office of Foreign Assets Control within the US Department of Treasury administers this Executive Order. This office maintains the list of terrorists and terrorist organizations identified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsAgency Financial Reporting Package
… Internet Based Reporting System The Agency Financial Reporting Package (AFRP) is the internet based reporting system used by the Office of the State Comptroller (OSC) to gather …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageDiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… Average project value over the period increased 76% from $16.5 million per project in 2011 to $29.2 million in 2021. … The report summarizes data as reported by IDAs for fiscal year end 2021 through the Public Authorities Reporting … Office. While most IDAs operate on a calendar year basis, several, including the New York City IDA, do not. …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionState Agencies Bulletin No. 1263
… lapse on 9/16/2013 or 09/30/2013. A link will be posted on the PayServ bulletin board on a weekly basis as well as the OSC website. See Attachment Agency Actions Agencies will have to ensure that any position pools that appear on the spreadsheet are updated with valid cost centers. If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1263-sfs-cost-centers-payserv-09162013-09302013-lapse-datesCity of Lackawanna – Garbage Collection Fees (2021M-206)
… not always assess and bill garbage fees in accordance with the City Code (Code). Officials also did not provide adequate … reviewed (91 percent) were not assessed and/or billed the correct garbage fees in accordance with the Code. Twenty-five of these properties were underbilled a …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Village of Horseheads – Collections (2023M-169)
… deposited until we identified the discrepancy, or seven to 11 months after collection. The Board of Trustees (Board) … with New York State Village Law which required the Board to annually audit the Clerk-Treasurer’s records and reports. … Establish receipt records that document the date, purpose, form and amount of money collected. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… is only required for specific revenue account codes but can be used to further categorize the types of revenue for … this Guide. Program is not required for most receipts but can be used if an agency needs to report on revenue for a … total deposit amount or the deposit will not balance and can not be posted in SFS. Accounting Date The accounting date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts/overviewDiNapoli Announces State Contract and Payment Actions for August 2014
… in Tribal State Compact money from the Akwesasne Mohawk Casino. Department of Environmental Conservation $153,000 to … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-state-contract-and-payment-actions-august-2014DiNapoli Announces State Contract & Payment Actions for October 2014
… services. Office of Victim Services $41.6 million for 100 victim services grants. Major Payments Approved New York … legal services. Department of Environmental Conservation $100,000 to Sealand Enviro LLC to remediate contaminated soil …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-announces-state-contract-payment-actions-october-2014State Comptroller DiNapoli Releases State Audits
… (UPK) program was established to provide all four-year-olds in the state with the opportunity for an early … the Reimbursable Cost Manual (2016-S-47) For the fiscal year ended June 30, 2013, the personal service costs claimed … in other than personal service costs, which consisted of $16,656 in insufficiently documented vehicle costs, $2,370 in …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits