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Town of Pharsalia – Board Oversight (2018M-59)
… Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations, which allowed the former Town … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59II.4 New York State Financial Accounting – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
In some instances payments are made to vendors including subrecipients before the vendors have disbursed their own funds
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsChautauqua Lake Central School District – Procurement (2024M-3)
… District officials deviate from adopted policies, there is an increased risk that goods and services will not be … $166,000. Did not adequately review purchases made to ensure charges were appropriate, resulting in … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3DiNapoli: New Yorkers’ Debt on the Rise
… The average household debt in New York climbed to a new high of $53,830 at the end of 2021. While New Yorkers … mortgages and credit cards,” DiNapoli said. “Borrowing can help individuals achieve their personal and financial … in the first two quarters of 2022 and is now the highest on record, exceeding previous highs from 2008. For both New …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… or less awarded by the State University of New York or the City University of New York. However, the State University of … the agency must also (i) confirm that the time period for protests as allowed by the agency protest procedure (if applicable) has passed since …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesII.4 Overview – II. New York State Financial Accounting
… purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewAmani Public Charter School – Purchasing and Claims Approval (2025M-11)
… Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required by School … not approve, and the Board Treasurer did not review any of the 35 charges tested, totaling $9,126.Also 28 out of 35 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11Town of Summit – Town Clerk (2024M-51)
… complete report – pdf] Audit Objective Determine whether the Town of Summit (Town) Clerk properly recorded, deposited … Key Findings Although fees were properly recorded, the Town Clerk (Clerk) did not always deposit or remit fees in a timely manner. Specifically, the Clerk: Did not deposit in a timely manner 98 percent of …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Village of Sloan – Clerk-Treasurer (2024M-109)
… and reported financial transactions accurately and in a timely manner. Key Findings Although the Clerk-Treasurer … accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not provide … six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… complete report – pdf] Audit Objective Determine whether the Village of Earlville (Village) Clerk-Treasurer recorded and deposited … accurately and in a timely manner. Key Findings Although the Clerk-Treasurer accurately recorded collections that we … Determine whether the Village of Earlville Village ClerkTreasurer recorded and …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Recruitment Events
… of the New York State Comptroller at an event in your area …
https://www.osc.ny.gov/jobs/eventsX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… the VMU performs (see Section 3.B - Specially Designated Nationals Failures of this Chapter for more information). … or via email at [email protected] . Specially Designated Nationals Failures The U.S. Department of Treasury, Office of … Assets Control publishes a list of Specifically Designated Nationals – individuals and organizations with whom United …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationTown of Milan - Town Clerk/Tax Collector (2018M-257)
… - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector maintained adequate records and properly … and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million … fees to applicants during the audit period. Twenty-nine property tax payments totaling $56,308 were deposited from …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
Determine if the ClerkTreasurer accurately and completely accounted for recorded and reported all financial transactions in a timely manner
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Estimated Invoice
… February 2, 2026. We will provide detailed instructions with your invoice in November. ) Viewing Your Estimated … or PFRS), click Estimated Invoice link. Only employees with the Billing Security Role are able to access the Billing … to Top) When Graded Payments are Required or When You Can Amortize The Contribution Stabilization Program (CSP) and …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… "Our state is facing great opportunities and challenges in the year … Our state is facing great opportunities and challenges in the year …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerOther Bulletin No. 9
… Purpose To provide instructions for processing of the LLS payment for … employees in BU96 and BU97 Background Pursuant to the SUNY Construction Fund’s Board Resolution a new LLS … of Absence, or Military Stipend Leave) in a BU 96 (equated to GR17 or below) or BU97 position; and As of March 31, 2010, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-9-april-2010-suny-construction-fund-longevity-lump-sumUnified Court System Bulletin No. UCS-233
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge serves the entire year at one salary; or The prorated … adjustment in the final paycheck of the year provided the Judge’s statutory salary is not evenly divisible by 26 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-233-2016-year-end-adjustment-judges-and-justices-unified-courtUnified Court System Bulletin No. UCS-178
… of OSC’s automatic processing and to provide instructions for reporting transactions in Pay Period 19C. Affected Employees Judges who are paid … total amount of regular earnings actually paid to a judge for each calendar year must equal: The Judges statutory … of OSCs automatic processing and to provide instructions for reporting transactions in Pay Period 19C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-178-2011-year-end-adjustment-judges-and-justices-unified-court