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State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… "Our state is facing great opportunities and challenges in the year ahead, and New Yorkers need strong leaders. I served with Carl Heastie and know that he accepts his new role with humility and …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerOther Bulletin No. 9
… for processing of the LLS payment for eligible employees in Bargaining Units 96 and 97 Affected Employees Longevity-eligible employees in BU96 and BU97 Background Pursuant to the SUNY Construction … begins April 2010. The Longevity Lump Sum payment will be in the amount of $1,250 or $2,500. Effective Date(s) Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-9-april-2010-suny-construction-fund-longevity-lump-sumCUNY Bulletin No. CU-564
… To provide agency information regarding the increase in the maximum annual amount for Health Care Flex Spending … Account. Affected Employees CUNY employees who participate in the HCFSA Background The IRS announced the maximum annual … … To provide agency information regarding the increase in the maximum annual amount for Health Care Flex Spending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-564-2017-increase-maximum-annual-amount-cuny-health-care-flexOpinion 94-20
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … a special assessment to pay the cost of snow removal in excess of the amounts appropriated, but it may issue budget notes to finance such excess costs. In addition, a village has temporary authority to issue …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Create Users and Assign Roles
… you can grant access and delegate authority to other staff in your organization. (Your User ID and password is intended … you will be prompted to add users the first time you log in. As the first-time user, by default you are designated as … creates and maintains the Basic Vendor Data in the VendRep System, consisting of business type, activity …
https://www.osc.ny.gov/state-vendors/vendrep/create-users-and-assign-rolesEast Aurora Union Free School District - Procurement (2023M-125)
… District (District) officials procured goods and services in a competitive manner. Key Findings The Board of … officials did not always procure goods and services in a competitive manner. Officials did not update the … purchased without the benefit of competition, resulting in the increased risk that taxpayer dollars were not expended …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Course Offerings (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Course Offerings (Report … were enrolled at CUNY’s 25 campuses. The annual tuition in fall 2022 for a New York State resident pursuing a … full-time bachelor’s degree-seeking students who enrolled in 2018 (the most recent entering class with published …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-followXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… to prepare periodic financial reports in accordance with GAAP. GASB Statements and Interpretations are the main … on or before November 30, 1989, which does not conflict with or contradict GASB pronouncements: Financial Accounting … to prepare periodic financial reports in accordance with GAAP …
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 … on how to submit a regular voucher. Agencies should enter vendor information on the voucher using the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorVillage of Sherman – Treasurer’s Cash Receipts (2019M-39)
… [read complete report - pdf] Audit Objective Determine whether the Village of Sherman … Treasurer and did not annually audit the former Treasurer’s records and reports. Key Recommendations Take appropriate …
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
… or services to New York State must be registered in the Statewide Vendor File. This Subsection provides the … on how to request individuals or businesses be registered in the Statewide Vendor File in the following instances: foreign vendors (see Section …
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) to directly register individuals or entities in the Statewide Vendor File add a significant number of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationIX.6.F Agency Draw Procedures – IX. Federal Grants
… the impact that disbursements have on the State’s checking account cash balance. When a disbursement is made, the cash in the checking account is decreased as soon as the related ACH is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresIslip Fire District – Disbursements (2020M-9)
… Audit Objective Determine whether disbursements were made in compliance with New York State General Municipal Law and … enforce the adopted travel policy when approving $125,028 in travel expenditures. District officials: Made 107 … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9State Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… most significant actions to restrict shareholder rights in the SEC’s history. There is no credible evidence to … most significant actions to restrict shareholder rights in the SECs history …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesTown of Oneonta – Town Clerk (2021M-59)
… Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded … and remitted all fees collected during the audit period in a timely manner. However, the Clerk did not always deposit … the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required time frame. Prepare …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Archived 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-publicationsTown of Pharsalia – Board Oversight (2018M-59)
… ] Audit Objective Determine whether the Town Board (Board) in the Town of Pharsalia (Town) provided adequate oversight … and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second degree, Scheme to Defraud, Defrauding the …
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 … agency should require the funds be returned to the State. In such instances the agency should calculate the amount of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendors