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Accounts Payable Advisory No. 7
… Subject: Making Payments to Barnes & Noble Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.C - … Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of vouchers payable to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleTown of Middlefield – Budgeting (2015M-109)
… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Federal Funds to New York City: Title I Grants to Local Educational Agencies
Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-I-grants-to-local-educational-agencies.pdfState Agencies Bulletin No. 1801
The purpose of this bulletin is to inform agencies of an updated process for calculating New York City reportable wages for the 2019 W2s and required notificat
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1801-2019-new-york-city-reportable-wagesNew York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… New York State Comptroller Thomas P. DiNapoli released the … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetSelected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority … spending was appropriate and necessary. Our audit covers the Authority's two fiscal years ended October 31, 2011. … instances, the Authority lacked documentation to show how it determined which organizations to select for …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingVendRep System Guide for Vendors
… contract data. Back to top Navigational Guide Navigation Bar The navigation bar runs along the left side of every VendRep System page. It … will help to continually enhance the VendRep System. Title Bar The title bar is displayed along the top of every page. …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-vendorsSavings Programs: NY 529 and NY ABLE
… benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life Experience (ABLE) Comptroller …
https://www.osc.ny.gov/savingsControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to ensure that all wireless telecommunication service …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… related to the terminal illness. Hospice can be provided in the home or in an inpatient setting and includes nursing and physician … care. Key Findings Auditors identified about $8 million in inappropriate Medicaid payments for services provided to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… find housing by making full use of available federal funds for vouchers, according to an audit released today by New … affordable housing across the state,” DiNapoli said. “This audit found that HCR has not made full use of the … since 2018. During State Fiscal Year (SFY) 2017-18, 30% of the state’s 53 areas receiving HCV funding through HCR …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisTown of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Deerpark – Budget Review (B6-14-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate … projections in the proposed budget are reasonable. The amount of appropriated fund balance in the general and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Equine Health and Safety (Follow-Up)
… of implementation of the two recommendations included in our initial audit report Equine Health and Safety ( … and procedures; improve how information is recorded in the Equine Breakdown, Death, Injury and Incident Database; … Finding Commission officials have made limited progress in correcting the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/equine-health-and-safety-followOpinion 2004-6
… PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- Consideration (services by an historical society for use of village building) VILLAGE LAW §1-102(1); …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Notice to Chief Fiscal Officers
Important Changes to the Annual Financial Report (AFR) 2023
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/notice-cfos.pdfLivingston Manor Central School District - Cost-Effective Expenditure Control (2018M-205)
… report - pdf] Audit Objective Determine whether the Board and District officials implemented cost-effective measures to … Key Findings The Board shared the Superintendent and Business Administrator positions with other districts. We … Key Recommendations Periodically analyze shared positions and sports programs to ensure they remain cost-effective. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/livingston-manor-central-school-district-cost-effective-expenditureAccounts Payable Advisory No. 6
… Subject: Making Payments to Time Warner Cable Guidance: Consistent with the Guide to Financial Operations (GFO) Chapter XII, … unique invoice number for each voucher. For information on how to process payments to Time Warner Cable, please refer to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/6-complex-entity-time-warner-cableTown of Sherburne – Budgeting (2025M-3)
… 31, 2020 – December 31, 2023. We extended our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program … finance recurring expenditures. This helps the Town to not levy more taxes than necessary. The Town has five …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 91-37
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … or distribution of fines and penalties. Moreover, it is at least questionable whether the general distribution …
https://www.osc.ny.gov/legal-opinions/opinion-91-37