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IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In some instances, payments are made to vendors, including sub-recipients, before the vendors have … the funds, the agency should require the funds be returned to the State. In such instances the agency should calculate … post the transaction. The agency must then create and submit a Single Payment Voucher for returning the funds to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Keene – Records and Reports (2024M-27)
… complete report – pdf] Audit Objective Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Charter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Port Jervis City School District – Financial Condition (2022M-152)
… fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Financial System (SFS), vendors managed through the SFS Vendor File go through a Specially Designated Nationals validation as part of the New York State Vendor Registration process. However, Business Units who make … sole custody funds or through the use of a Single payment vendor ID within SFS must have proper controls in place to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsVillage of Lake George – Records and Reports (2024M-82)
… complete, accurate and timely records and reports to allow the Village Board (Board) to effectively manage the Village’s financial operations. … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Village 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-109Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… physical accessibility for the 103 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44DiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… out corruption at all levels. I thank the State Police for their work on this case.” Fleury was in charge of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesState Agencies Bulletin No. 1125
… field on the employee’s Federal Tax Data Page in order for accurate withholding and reporting to occur. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Agencies Bulletin No. 1660
… v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected State employees. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesOrdinary Death Benefit – Special 20- and 25-Year Plans
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility … requirements and your death is not attributable to an on-the-job accident. The ordinary death benefit is a … benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… deficit this year. The agency is depending on the state for new revenue to offset ridership loss and balance its …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… Fiscal Year (FY) 2025 Preliminary Budget: “The release of New York City’s $109.4 billion FY 2025 preliminary budget … economic growth, which requires vigilant monitoring of finances and management of operations. A take down of larger-than-historical …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetTown of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… of duties or other mitigating controls were in place. For perspective, the firm was allowed to disburse $2.5 …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Town of Jay – Records and Reports (2023M-22)
… complete report - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-management