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West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… its bank accounts. The Board did not establish a credit card policy to describe proper credit card usage, dollar limits for purchases or documentation required to be maintained to support credit card purchases. The treasurer did not maintain complete and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mVillage of Endicott – Budget Review (B4-14-7)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Endicott – Budget Review (B4-15-11)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year are reasonable. Background … Village of Endicott Budget Review B41511 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11State Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… an icon today with the passing of Former Senate Majority Leader Joe Bruno. The senator served his community for over three decades, the last fourteen as majority leader where he led the state through difficult times. A … an icon today with the passing of Former Senate Majority Leader Joe Bruno …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoState Comptroller DiNapoli Statement on New York City Budget
… update. “The $124.7 billion New York City Fiscal Year 2027 Budget and Financial Plan lays a path towards a stronger … at the cost of making the city less affordable. The FY 2027 budget removes actions that would broadly increase the … downturn. However, the choices made to balance the FY 2027 budget highlight fiscal stresses that still exist and …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-new-york-city-budgetState Agencies Bulletin No. 2028
State Agencies Bulletin No 2028
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesOperational Advisory No. 32
… 2020, guidance has also been updated regarding new Vendor ID’s, the proper use of the Vendor ID and required supporting … Refunds The refund is from a vendor for items purchased with a procurement card. For example, the original voucher was paid to Citibank …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesTown of Grafton – Internal Controls Over Claims Auditing (2013M-133)
… internal controls over the Board’s claims auditing process for the period January 1, 2011, through October 31, 2012. … governs the Town. The Town’s budgeted expenditures for the 2013 fiscal year totaled approximately $1.1 million. … date, and claims totaling more than $1,400 were paid for a service contract which was expired. Informal procedures …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-grafton-internal-controls-over-claims-auditing-2013m-133Opinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy (entitlement to salary … 17 Opns St Comp 1961 p 240 still represents the views of this Office …
https://www.osc.ny.gov/legal-opinions/opinion-93-1State Comptroller DiNapoli Releases State Audits
… Auditors found most Medicaid MCOs (42 of 52) were not ready to submit Medicaid encounter data to the new Encounter … and subsequently reported that the number of Medicaid MCOs ready to submit encounter transactions to the EIS improved …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… missing or deleted cashbook entries had a proper audit trail and documentation. In addition, the town board did not …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Department of Transportation Bulletin No. DOT-39
Department of Transportation Bulletin No DOT39
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-39-2021-shift-lump-sum-payment-winter-maintenance-seasonXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… Business Unit needs to submit an accounts payable claim. In order to do so, the Business Unit must establish … as a single payment vendor within the Statewide Financial System. Process and Document Preparation: Create a voucher in … Unit obtains the single payment vendor ID and submits the claim for payment, the Business Unit will notify the OSC’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsState Agencies Bulletin No. 1718
… the maximum monthly excludable amount from gross income for qualified transportation fringe benefits. Qualified … using mass transit, commuter highway vehicles, and car pools. Qualified parking is defined as parking provided to an employee on or near the business premises of the employer or on or near a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsState Agencies Bulletin No. 1799
… Purpose The purpose of this bulletin is to inform agencies of changes in certain garnishment … for employees due to new minimum wage rates affecting the general deduction rules for calculating new and existing … The purpose of this bulletin is to inform agencies of changes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-stateTown of Deerpark – Budget Review (B17-6-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general fund as of December 31, 2008. New York …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Johnstown Public Library – Cash Receipts (2014M-304)
… January 1, 2013 through May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, which serves approximately 17,050 … Johnstown Public Library Cash Receipts 2014M304 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304State Agencies Bulletin No. 1299
… to Federal Uniformed Services Employment and Reemployment Rights Act (USERRA), Article 20 of the Retirement and Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1299-new-procedure-receive-service-credit-members-new-york-state-and-localImproper Episodic Payments to Home Health Providers (Follow-Up)
… in our initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The … new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs can be …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followXII.4.F Proper Invoice – XII. Expenditures
… invoice with the necessary information. *Consistent with New York State Finance Law §§ 109(1) and 179-e(5), vendors should only …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoice