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… 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-94-20

XI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management

… procurement process by providing for regular, centralized public notice of state agency and public authority intentions to contract for goods and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunities

IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants

… must then create and submit a Single Payment Voucher for returning the funds to the federal government. See …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendors

IX.6.F Agency Draw Procedures – IX. Federal Grants

… the agency should enter a Direct Journal Payment in the SFS. Once the funds are received by the State, OSC BSAO posts … to improve the cash management of their grants. Since the SFS does not calculate agency drawdown amounts for … their internal procedures. Agencies have access to various standard SFS reports to assist in the calculation. The …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-procedures

II.4 New York State Financial Accounting – II. New York State Financial Accounting

… New York State Financial Accounting standards are used in the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-new-york-state-financial-accounting

II.4 Overview – II. New York State Financial Accounting

… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the following categories: Minimum … 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-overview

XII.6.D Paying a Single Payment Vendor – XII. Expenditures

… a single payment vendor in the Statewide Financial System (SFS). Specific agencies use single payment vendors to process … Legacy Bulkload Field Name PeopleSoft Bulkload Field Name SFS Field Name SFS Voucher Coding T302-PAYEE-NAME TVOH-PAYEE-NAME Name Enter … a single payment vendor in the Statewide Financial System SFS …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendor

XVI.2 Financial Reporting Policies – XVI. Financial Reporting

… Note that in December 2010, the GASB issued Statement 62, Codification of Accounting and Financial … Pre-November 30, 1989 FASB and AICPA Pronouncements. This Statement incorporates into the GASB’s authoritative …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policies

State Comptroller DiNapoli Statement on Proposed SEC Rule Changes

… "The SEC's proposals are two of the most significant actions … The SECs proposals are two of the most significant actions to restrict shareholder …

https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changes

Course Offerings (Follow-Up)

… Program City University of New York (CUNY) comprises 11 senior colleges; seven community colleges; and seven … The annual tuition in fall 2022 for a New York State resident pursuing a bachelor’s degree full-time at CUNY was … academic years ended June 30, 2019, and focused on five senior colleges in each borough with large enrollments in …

https://www.osc.ny.gov/state-agencies/audits/2023/10/25/course-offerings-follow

Archived Publications

… Documents linked below relate to the original Fiscal Stress Monitoring System (FSMS). FSMS was … School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress Monitoring System - Results for … Documents linked below relate to the original Fiscal Stress Monitoring System FSMS FSMS was …

https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publications

X.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management

… business relationship is anticipated must be added to the SFS Vendor File as a regular vendor. In the majority … agencies doing business with the vendor are responsible to initiate the vendor add process in the Statewide Vendor … foreign vendors (see Section 3.B - Add a Foreign Vendor to the Statewide Vendor File of this Chapter for more …

https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registration

Contract Advisory No. 4

… Unit/Department ID combinations can be found in the Guide to Financial Operations (GFO), Chapter XI, Section 2 - … and General Contracts Processing . Contracts Subject to OSC Approval OSC will not approve any new contract where … Department ID will change) this will NOT require a change to the contract number, provided the contract does not …

https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewide

Town of Pharsalia – Board Oversight (2018M-59)

… of our audit and investigation, the former Supervisor was arrested in 2019 on charges of Grand Larceny in the second …

https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-pharsalia-board-oversight-2018m-59

Town of Oneonta – Town Clerk (2021M-59)

… - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) 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 …

https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59

Village of Sherman – Treasurer’s Cash Receipts (2019M-39)

… the Village of Sherman (Village) Treasurer recorded and deposited all collections received in an accurate manner. Key Findings The former Treasurer did not record and deposit collections in an accurate manner. The former … than $20,000 in recorded real property taxes, water, sewer and general fund receipts collected during the period July 1, …

https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39

East Aurora Union Free School District - Procurement (2023M-125)

… complete report – pdf] Audit Objective Determine whether the East Aurora Union Free School District (District) … goods and services in a competitive manner. Key Findings The Board of Education (Board) and District officials did not … services in a competitive manner. Officials did not update the procurement policy or ensure that employees followed New …

https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125

Chautauqua Lake Central School District – Procurement (2024M-3)

… Key Recommendations Follow District policies when requesting or acquiring goods and services, including using …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3

Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)

… financial transactions in a timely and accurate manner to enable informed decision-making by the board of fire … Commissioners (Board) did not have sufficient information to effectively oversee the District’s financial operations … Always prepare and submit accurate bank reconciliations to the Board. The report includes four recommendations that, …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118

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