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Opinion 97-19
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … with which the fire district contracts has an interest in the contract. The interest must be disclosed pursuant to … business would have a prohibited conflict of interest in the fire district's contract with the agency. You note …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 96-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by … its fiscal year from a calendar year to a year ending in February or March. You indicate that the change would … the thirty-first day of December". There is no provision in the Town Law or any other State statute which authorizes a …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 94-20
… Bonds (use of for "extraordinary expenses" for snow and ice removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL … bonds to pay for "extraordinary expenses" for snow and ice removal incurred in its 1993-4 fiscal year. You ask … all or part of any "extraordinary expenses" for snow and ice removal incurred in its 1993-4 fiscal year, or to …
https://www.osc.ny.gov/legal-opinions/opinion-94-20DiNapoli: 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 … balances 335% higher than they were in 2003, according to a report released today by State Comptroller Thomas P. … cause damaging long-term consequences. I urge policymakers to improve access for individuals and families to financial …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… the Comptroller to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations … and Interpretations are periodically incorporated in the Codification of Governmental Accounting and Financial … Specific applicable principles are referenced in the topical sections of this chapter. References may be to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs agencies how to make a payment to a single payment vendor in the Statewide Financial System (SFS). Specific agencies … X, Section 5.B - Requesting a Single Payment Vendor ID of this Guide for instructions on how to obtain a single payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorTown of Oneonta – Town Clerk (2021M-59)
… analyses, whereby known liabilities are reconciled to available cash. Town officials agreed with our … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Islip Fire District – Disbursements (2020M-9)
… adequately supported. Did not always enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 purchases … audit and approval for payment. Ensure that conference and travel expenditures are in compliance with the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Archived Publications
… Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … Fiscal Stress Monitoring System FSMS FSMS was updated in November 2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsChautauqua Lake Central School District – Procurement (2024M-3)
Determine whether Chautauqua Lake Central School District District officials procured fuel in compliance with the Districts procurement policies
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods/materials or services to New York State must be registered in the Statewide Vendor File. This Subsection provides the … Address What is the vendor providing? Goods/Materials, Services, or Both Is the vendor required to have a US TIN? …
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
… goods or services to New York State must be registered in the Statewide Vendor File. This Subsection provides the agency with guidance on how to: use the Vendor Add Portal in the Statewide Financial System (SFS) … goods or services to New York State must be registered in the Statewide Vendor File …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationIX.6.F Agency Draw Procedures – IX. Federal Grants
… the cognizant state agency maintains the responsibility for requesting federal reimbursement for program spending. In those instances, the state agency … has been granted which allows the use of state funds for federal program spending with the expectation that the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In some instances, payments are made to vendors, including … agency should require the funds be returned to the State. In such instances the agency should calculate the amount of … to the Federal Fund Process as a Direct Journal Payment in SFS. See Section VII.2 Miscellaneous Receipts / Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsTown of Pharsalia – Board Oversight (2018M-59)
… report - pdf ] Audit Objective Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight of financial … Determine whether the Town Board Board in the Town of Pharsalia Town provided adequate oversight of …
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 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accountingEast Aurora Union Free School District - Procurement (2023M-125)
… District officials: Did not request proposals within the last five years for 43 professional service contracts (91 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Create Users and Assign Roles
… can: create and assign other users, reset passwords, and lock or unlock the account. Basically, an authorizer is a …
https://www.osc.ny.gov/state-vendors/vendrep/create-users-and-assign-rolesCourse Offerings (Follow-Up)
… recommendations included in our initial audit report, Course Offerings (Report 2019-S-19 ). About the Program City … was to determine whether CUNY was effectively matching course offerings to student demand. The audit covered the … the audit found that CUNY was not effectively matching course offerings to student demands; was not comprehensively …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-follow