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II.3.B Establish Control – II. New York State Financial Accounting
… Financial System (SFS) also controls the accounting and release of payments during the fiscal year, contract … for an appropriation. Outstanding liabilities, payable from prior year appropriations, may be paid from appropriations during the carryout or lapsing period. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlXII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… Units with guidance on how to process payments to a vendor in foreign currency using the Statewide Financial System. New … cannot process Automated Clearing House or check payments in foreign currencies. In the event that a vendor requires checks to be paid in a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on the New York City Mayor’s 2024 State of the City address: “Public safety, … New York State Comptroller Thomas P DiNapoli released the following statement on the New York City Mayors 2024 State of the City address …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressDiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionAuditors
… State and local government budgets, and more. If you want to have a direct positive impact on the lives of others, … hours in Accounting and/or Auditing Note: You may apply if you're within nine months of graduating and have completed … If you want to have a direct positive impact on the lives of …
https://www.osc.ny.gov/jobs/auditorsXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… with knowledge in analyzing complex vendor proposals and who are adept in negotiating contract prices. EQUIPMENT … may not need software maintenance agreements when it owns the software source code as part of the software … maintenance is available from a small group of vendors who dominate a market. In all these instances, agencies have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… of Department of Motor Vehicles’ Licensing and Registration Systems (2013-S-58). Background Our initial … and the Department were not in compliance with Payment Card Industry (PCI) Data Security Standards that govern the systems that process credit card transactions. We also found ITS did not comply with …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsFuel Purchases
… the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, … Authority had separate agreements with four counties, a school district, and a private company to supply fuel to its six …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesOversight of Nurse Licensing (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Nurse Licensing … data; and investigates complaints against nurses in accordance with its policies and procedures in a timely manner. The audit covered the period April 1, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followCity of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
… - pdf ] Audit Objective Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors … These funds should have been paid to the City of Glen Cove (City), $75,039, and to the school district and library, … Determine whether the City of Glen Cove Industrial Development Agency GCIDA Board of Directors …
https://www.osc.ny.gov/local-government/audits/city/2021/07/16/city-glen-cove-industrial-development-agency-project-approval-and-monitoring-2020mCity of Hornell – Business Improvement District (2018M-38)
… [ read complete report - pdf ] Audit Objective Determine whether the City of … questionable disbursements by the Association’s Executive Director (Executive Director) totaling $24,955. Based upon our audit findings and …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Village of Islandia – Overtime (2023M-121)
… overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent to 73 … to have in support of his overtime pay. The Building Inspector approved his own overtime that totaled $53,719 for the audit period. Village officials and the Building Inspector had no documentation to support the hours that …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… authorize disbursements. As a result, payments were made for unsupported, duplicate and/or improper claims. Village … all claims contained adequate supporting documentation for 140 purchases totaling $44,547. Ensure the Village’s procurement policy was followed for three purchases totaling $19,179. Document whether claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… secured user account access to the network and financial application and developed an information technology (IT) … officials secured user account access to the financial application but did not secure user account access to the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationTown of Philipstown – Financial Management (2024M-100)
… Town Board (Board) properly managed financial operations. Key Findings The Board did not properly manage the Town’s … or establish funds to help finance future expenditures. Key Recommendations Develop and adopt budgets for each fund … sufficient estimates of revenues and expenditures based on historical trends and other known factors. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Ardsley Union Free School District – Financial Management (2024M-13)
… fund balance only when needed to fund operations. Reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… a SCIDA Board member was the spouse of one of the two partners in the potential project. Projects are monitored and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… Purpose of Audit The purpose of our audit was to determine whether … 7, 2013. Background The Richmond Fire District, located in Ontario County, is a district corporation of the State, … has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… internal controls over the District’s financial operations for the period January 1, 2012, to March 18, 2013. Background … consists of five elected members and is responsible for the District’s overall financial management. The … general fund budget totaled approximately $234,000 for the 2012 fiscal year. Key Findings The District does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013m