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Archived 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 Oneonta – Town Clerk (2021M-59)
… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59State Agencies Bulletin No. 152
… is to inform agencies of the new Fiscal Year 2000 process in PaySR Affected Employees All agencies Fiscal Year … reported on the Position Pool Table will not be canceled in PaySR. Deleting Position Pools If a position pool is no … Line Number Changes There is no realignment process in PaySR. Agencies that want to make line number changes for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/152-fiscal-year-changes-budget-year-2000State 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-changesX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… Number (TIN) by considering the following questions: Does the individual or entity have a physical presence in the … (DBA) Name Required, if different from Legal Business Name Does vendor have a physical presence in the US? If yes, enter … is accessible from the SFS home page after logging in with your SFS user ID and password. QUESTIONS For questions about …
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
… vendor add process, such as debt service, advance account, payroll or eminent domain vendors. These vendors require …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationIX.6.F Agency Draw Procedures – IX. Federal Grants
… In very limited circumstances, the cognizant state agency … for requesting federal reimbursement for program spending. In those instances, the state agency must ensure that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… the State are often deposited into an interest-bearing account maintained by the vendor. If the vendor does not … Voucher. See Section VII.3 AP Adjustment Vouchers / Refund of Appropriations . Deposit as revenue to the Federal … Receipts . Following DTF-Treasury’s receipt of the refund, OSC BSAO will review the voucher, and if appropriate, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsIslip Fire District – Disbursements (2020M-9)
… totaling $163,233 without an approved purchase order prior to the purchase being made. Key Recommendations Consult an …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Opinion 96-12
… be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a … and end on the thirty-first day of December". There is no provision in the Town Law or any other State statute … power to adopt a local law superseding section 181 (see NY Const, art IX, §3[d][2]; Municipal Home Rule Law, §2[8]; …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 94-20
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Create Users and Assign Roles
… and State contracting entities have a different set of roles available to users. You must determine each user’s … Vendor Responsibility Questionnaire, you must assign each of the following roles to one or more users: Administrator: … the Basic Vendor Data in the VendRep System, consisting of business type, activity and other identities. can view …
https://www.osc.ny.gov/state-vendors/vendrep/create-users-and-assign-rolesChautauqua Lake Central School District – Procurement (2024M-3)
… practices. Conduct a thorough and deliberate audit of each claim before authorizing payment. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Employer Estimated Invoice
… purposes. It approximates your final annual invoice. If you have the Billing Security Role, we notify you when your estimated invoice is available in … Fund Balance link on the Billing Dashboard. Your invoice does not provide this information. If You Need Help If you …
https://www.osc.ny.gov/retirement/employers/employer-estimated-invoiceXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… notice of state agency and public authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute requires publication of the newsletter … Exempted pursuant to procedures provided below. NOTE: No exemption shall be granted for any contracts, except for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesII.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 Financial Reporting … that permits the collection of information necessary in the preparation of annual and interim financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewTown of Summit – Town Clerk (2024M-51)
… Clerk properly recorded, deposited and remitted clerk fees in timely manner. Key Findings Although fees were properly … 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 the fees collected in …
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 … may have made financial decisions with inaccurate and out-of-date financial information. Specifically: Collections … 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)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… – pdf] Audit Objective Determine whether the Amani Public Charter School (School) officials procured goods and services … corrective action. … Determine whether the Amani Public Charter School School officials procured goods and services …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11