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State Comptroller DiNapoli Releases Municipal & School Audits
… recommendations. Montrose Fire District – Claims Auditing (Westchester County) Auditors reviewed 166 claims totaling … to occur and remain undetected and uncorrected. Franklin Square Union Free School District – Website Transparency … North Salem Central School District – Audit Follow-Up (Westchester County) A previous audit – North Salem Central …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsWarrensburg Central School District - Financial Condition Management (2017M-265)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings District … fund balance ranged between 7.6 and 14.4 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit. Five completed capital …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mBainbridge Fire District - Board Oversight (2018M-252)
… established adequate controls over financial activities to safeguard assets. Key Findings District officials established adequate controls to help safeguard District assets. The Board reviewed the … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252New York State Comptroller DiNapoli Statement on Federal Tax Reform
… "The House and Senate Republican tax plans are both profoundly bad deals for New York. Cutting or eliminating state and local … The House and Senate Republican tax plans are both profoundly bad deals for New York …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformFor-Profit Construction Questionnaire (CCA-2)
… ( instructions and definitions ) (PDF) (MS Word) Attachments: Completed Construction Contracts (PDF) (MS Word) Uncompleted Construction Contracts (PDF) (MS Word) Financial Information (PDF) (Excel) …
https://www.osc.ny.gov/state-vendors/vendrep/profit-construction-questionnaire-cca-2Not-for-Profit Construction Questionnaire
… ( instructions and definitions ) (PDF) (MS Word) Attachments Completed Construction Contracts (PDF) (MS Word) Uncompleted Construction Contracts (PDF) (MS Word) Financial Information (PDF) (MS Excel) …
https://www.osc.ny.gov/state-vendors/vendrep/not-profit-construction-questionnaireAccounts Payable Advisory No. 40
… must always use the Invoice and Distribution Lines of the voucher in the SFS. No lines in the Balancing section of the voucher in the SFS should be used, including the “Misc Charge …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionCUNY Bulletin No. CU-715
… by the NYS Nurses Association in Bargaining Unit TE are affected. Effective Dates Changes will be effective in … OSC Actions OSC will identify employees in Bargaining Unit TE with dues (Deduction Code 207) and increase the current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-715-new-york-state-nurses-association-dues-increaseUrban Choice Charter School - Credit Card Expenditures (2019M-192)
… for appropriate purposes. Key Findings Credit card users did not always follow the School’s internal control policies. …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/urban-choice-charter-school-credit-card-expenditures-2019m-192West Seneca Fire District #3 - Capital Reserves (2019M-248)
… in the annual budget over a five-year period. The District did not publish the required legal notices for five …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Main-Transit Fire Department – Credit Cards (2024M-77)
… officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the … purchases totaling $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any … $1,125 for cable Internet service, cell phone services and car washes. However, the cardholder did not provide …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Rapids Fire Company – Credit Cards (2023M-86)
… card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit … users, and 762 purchases totaling $110,938 (97 percent of the credit card charges made during the audit period) … or bylaws, and the members did not perform a review of credit card purchases. The Treasurer did not perform the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeXII.6.P Processing a Payment to a Military Address – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with guidance on how to process payments to a military address using the Statewide … This section provides Business Units with guidance on how to process payments to a military address using the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6p-processing-payment-military-addressTravel Advisory No. 11
… functionality is available for employee use in the Travel and Expense Module in SFS XIII.2.B Expense Report Submission … functionality is available for employee use in the Travel and Expense Module in SFS XIII.4.A Employee Travel Card … functionality is available for employee use in the Travel and Expense Module in SFS XIII.10.D Refunds Owed to the State …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsCUNY Bulletin No. CU-353
… for processing the December 2008 Uniform Allowance Payment and the retroactive December 2007 adjustment. Affected … of New York memorandum dated October 14, 2008. Eligibility and Payment Amounts Uniform Allowance for CUNY Campus Security Titles and Nurses for December 2008 Title Eligibility Amount Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-353-cuny-december-2008-uniform-allowanceVendor Responsibility Documentation
… transactions, which are EXEMPT from Vendor Responsibility Documentation Requirements: STS/AC340-S address change … Documentation requirements for state contracting entities …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationAccounts Payable Advisory No. 46
… of the State Comptroller (OSC) has updated the policies and procedures regarding a proper invoice. When an invoice … one business day of identifying the improper invoice and direct the vendor to submit a proper invoice with the … on a proper invoice, please refer to the NY Codes, Rules and Regulations ( 2 CRR-NY 18.1 NYCRR ). …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceYour Membership Tier – State Police Plan
… 2010, are covered by Article 14 benefits and should refer to the publication describing those benefits on our website. …
https://www.osc.ny.gov/retirement/publications/1518/your-membership-tierNortheast Central School District - Payroll (2018M-140)
… CBAs and Board-approved contracts. We used a combination of manual and computer assisted auditing techniques (CAATs) … oversight. There were no recommendations as a result of this audit. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140