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Town of Coeymans – Financial Condition (2015M-184)
… when estimating revenues and expenditures and determining how much fund balance it could appropriate to finance the … and adopt structurally balanced budgets and develop a plan to eliminate the deficit in the town-wide general and part-town highway funds. Use a budget format that includes actual revenues and …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Wading River Fire District – Gasoline Credit Cards (2017M-5)
… and separate from the Towns of Riverhead and Brookhaven, in Suffolk County. The District is governed by an elected … individuals authorized to use the cards, and 15 cards were in the District Manager’s custody. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Travel Advisory No. 12
… Subject : To clarify how to claim reimbursement for mileage using the SFS Mileage … claims line by line, between destination points . When a proxy enters and submits an expense report into the SFS on … reimbursement for mileage. The agency must maintain a copy of the completed form. References : GFO Section - …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pagePembroke Central School District – Financial Management (2016M-31)
… is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Sodus Central School District – Financial Management (2016M-392)
… of overestimated expenditures. The District does not have a written plan detailing the appropriate and necessary levels for reserve funds and how they are to be monitored, analyzed and maintained. The District does not have a long-term financial plan for both capital projects and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Hannibal Central School District – Financial Condition (2017M-23)
… an effective multiyear financial or capital plan to define how reserves and unrestricted fund balance in the general and … statutory limits and reduce the amount of fund balance in a manner that benefits District residents. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/hannibal-central-school-district-financial-condition-2017m-23Accounts Payable Advisory No. 15
… Authorizers Guidance: This advisory is intended to remind Business Units that individuals certifying/approving vouchers … OSC’s Contract Database. To support these designations the Business unit must maintain, at a minimum, the original … Certifiers . Since April 12, 2012 OSC has worked with Business Units to correct noncompliance with these …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersHenry Johnson Charter School – Financial Operations (2014M-214)
… contract is not sufficiently detailed to determine how the quality of services provided will be measured. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Middleburgh Central School District – Financial Condition (2013M-206)
… The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … District officials had knowingly generated surpluses in the past to prepare for economic difficulties, they have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Bath Central School District – Reserves (2016M-401)
… Purpose of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for … evidence that approximately $3.3 million was required to be restricted in the debt reserve. The District … a written policy that indicates the amount of funds to be reserved, how each reserve will be funded and when the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsPhotos: State Comptroller DiNapoli Visits Wyoming County Farm
… Comptroller Thomas P. DiNapoli toured Silver Meadows Farm in Wyoming County to help highlight New York's agriculture … industry. The family-owned farm is located on 750 acres in Silver Springs and produces milk, as well as corn, … a report showing New York's farms generated $4.8 billion in revenue, with 15 products – including milk, cottage …
https://www.osc.ny.gov/press/releases/2018/09/photos-state-comptroller-dinapoli-visits-wyoming-county-farmComptroller DiNapoli Releases School Audits
… his office completed audits of the Ardsley Union Free School District , Babylon Union Free School District , Berkshire …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsVIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… billing process provides visibility into the status of interagency receivables (open item) and payables … Billed Agency. If the Billed Agency disputes the amount of the charge, they must negotiate with the Billing Agency … voucher to the appropriate ChartField values for payment of the invoice before submitting the voucher for payment. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… leasing those properties and creating jobs. The Agency does not have a process in place to adequately monitor …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectWhat to Report – Legacy Reporting
… Compensation Benefits page for additional information) Tier 6 members: Report compensation but do not take … the Earnings Limits page in the enhanced reporting guide . Overtime Tiers 1, 2, 3 and 4: All overtime should be reported. Tiers 5 and 6: Only …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportDiNapoli: Proposed Budget Holds the Line on Spending, Gives Executive Wider Discretion
… down spending and boosts state reserves, according to a report released today by State Comptroller Thomas P. … New York has made great strides over the past few years to get its financial house in order, but there is still work to … nearly $2.4 billion, $313 million higher than anticipated when the budget was enacted in March 2014. The Division of …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-proposed-budget-holds-line-spending-gives-executive-wider-discretionDiNapoli Releases School Audits
… and increased accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school … fee structure, based on a percentage of per pupil revenue, does not appear to be reasonable, as the services being …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-school-auditsProgress Report: The MTA Capital Security Program - June 2007
In the wake of September 11, 2001, the MTA initiated intense planning efforts to determine how to best protect its customers and key assets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2008.pdfMultiyear Capital Planning
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-040523.pdf