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XIV.3.A Overview – XIV. Special Procedures
… all moneys belonging to any and all funds (of the State) in classes and kinds of investments that are identified in this section of law. The Comptroller is responsible for … support day-to-day operations and to make appropriated and in some cases, non-appropriated payments. The Short Term …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
Determine whether all extra-classroom activity funds were deposited complete and in a timely manner, and whether all disbursements were properly supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-229.pdfCollection of Lease and Permit Revenues
… To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period January 2008 through May … for a permit to use such land temporarily. The Department is responsible for billing permit holders and collecting the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesAssessment and Collection of Selected Fees and Penalties
… reviewed. The Department does not have accurate records to show who is required to pay boiler inspection and …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesEdwards-Knox Central School District – Medicaid Reimbursements (2021M-92)
… which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim Medicaid reimbursements for the 12 students we … it is not cost-effective. Did not establish Medicaid claim policies or procedures or ensure that sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92DiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… philosophy and long term performance, not simply on what executives at other companies are making." Many … shareowner and employee feedback; the advisory vote on compensation; the CEO pay ratio; global pay fairness; … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payIX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… This section provides information to all state departments and agencies on the federal management … REV. 07/31/2015 … This section provides information to all state departments and agencies on the federal management …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeTown of Knox – Town Clerk (2020M-72)
… were reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare accountability analyses. As of …
https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72Calendar Year Municipalities That Have Not Filed in Time For a FSMS Score in All Three Years, 2012 through 2014
Calendar Year Municipalities That Have Not Filed in Time For a FSMS Score in All Three Years, 2012 through 2014
https://www.osc.ny.gov/files/local-government/publications/pdf/persistentnonfilingmunis.pdfTown of Spencer – Disbursements (2025M-35)
… a list of all claims that have been audited and approved for payment. Sixteen disbursements totaling $32,100 in which … disbursements totaling $28,100 lacked adequate detail for the Board to complete a thorough claims audit. For example, although the Highway Department received …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… for, recorded and reported all financial transactions in a timely manner. Key Findings The former Clerk-Treasurer … accounting records using the modified accrual basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial condition and operations. The former and current …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… incurred the full cost of providing more than $536,000 in Medicaid-eligible services. Had these services been …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former Treasurer did not deposit more than $20,000 in recorded real property taxes, water, sewer and general …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… The VMU uses this information to add the individual or business to the vendor file or obtain a single payment or … permanent residence is outside of the US. In order to do business with New York State, US foreign vendors must have a … forms, and completing the New York State Foreign Vendor Registration form. The Agency will submit these forms to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… OVERVIEW AND POLICIES All vendors providing goods or services to New York State must be registered in the … AND POLICIES New York State agencies can directly enter information in the Statewide Financial System (SFS) Vendor … organization name as it appears on legal documents (e.g., social security card, charter, Federal tax documentation, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationVillage of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Terms of Service
… User” shall mean a User enrolling on the Services solely for his/her own personal use. It may include Members and … with such access, all Users should be aware that free Internet accounts are available from several providers, … The Services may provide links to other World Wide Web sites or resources external to OSC. OSC has no control over …
https://www.osc.ny.gov/online-services/terms-serviceTown of Saranac – Town Clerk Operations (2019M-33)
… the Clerk was arrested on April 29, 2021 and charged with falsifying business records in the first degree, … records and reports. Town officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Granville Central School District – Medicaid Reimbursements (2021M-90)
… maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided. Key Findings The … did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The District lacked … costs. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Cambridge Central School District - Medicaid Reimbursements (2019M-109)
… the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible students. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109