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XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally accepted accounting principles (GAAP) for governments as prescribed by the Governmental Accounting … Standards Board (GASB) which is the standard-setting body for establishing governmental accounting and financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsStamford Central School District – Fund Balance Management (2022M-199)
… fund balance exceeded the 4 percent statutory limit in two of the last three fiscal years by approximately … balance to comply with the statutory limit, and use it in a manner that benefits taxpayers. Adopt a written reserve … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Selected Safety and Security Equipment at Subway Stations (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial report Selected Safety and Security Equipment at Subway Stations
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followLocation Service Providers
… is that the rightful owners should claim their abandoned funds without charge, strongly encourages everyone to contact the Office of Unclaimed Funds directly to determine if we are holding funds … withhold the fee from the refund. Researching the List of Unclaimed Funds Go to the Search for Lost Money page to …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersCity of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit … did not follow appropriate policies and procedures when procuring audit services because they did not use a request for proposal (RFP) process to solicit written proposals for audit services. The City …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and … falsified email messages with a malware attachment that, when opened by employees, converted stored Village data into … frequent backup of critical data and did not include steps to take upon occurrence of IT incidents. The Village did not …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Lockport City School District - Procurement (2021M-198)
… report - pdf ] Audit Objective Determine whether Lockport City School District (District) officials procured goods and … in the District’s response. … Determine whether Lockport City School District District officials procured goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Belfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the … policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly … require District officials to properly document compliance when they sought competition. District officials could not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… 2023. Although the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the Treasurer does not maintain control of his electronic signature, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Department of Transportation Bulletin No. DOT-22
… Information The call-out response payment is included as salary for retirement purposes. Deductions will be taken from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-22-2013-call-out-response-payment-fiscal-year-2012-2013Department of Transportation Bulletin No. DOT-24
… Information The call-out response payment is included as salary for retirement purposes. Deductions will be taken from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-24-2014-call-out-response-payment-fiscal-year-2013-2014Department of Transportation Bulletin No. DOT-26
… Information The call-out response payment is included as salary for retirement purposes. Deductions will be taken from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-26-2015-call-out-response-payment-fiscal-year-2014-2015Department of Transportation Bulletin No. DOT-28
… Information The call-out response payment is included as salary for retirement purposes. Deductions will be taken from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-28-2016-call-out-response-payment-fiscal-year-2015-2016Campbell-Savona Central School District – Financial Condition (2015M-42)
… budgets that include the District’s actual needs, based on available current information and historical data and make … that will not be used. Develop a formal plan indicating how much money will be reserved, how each reserve will be funded …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Gorham – Procurement (2024M-7)
… million and determined officials did not seek competition when procuring any of these vendors. Two of these vendors lacked written agreements detailing the services to be provided and their cost. All 116 credit card purchases … $3,736 did not have adequate supporting documentation to indicate they were appropriate Town purchases. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7State Agencies Bulletin No. 2111
… the chart of accounts strings mapped to the position pools in PayServ. Affected Employees All employee records will be … Fiscal Year Ending 2022-23 and the Fiscal Year Beginning 2023-24, the PayServ position pool chart of accounts must be updated to reflect the 2023-24 budget references where $0 appropriations have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2111-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 2203
… April 4, 2024, and Administration paychecks dated April 10, 2024. Eligibility Criteria: All employees paid through … the paychecks dated April 4, 2024 (Institution) and April 10, 2024 (Administration). This will include the completion … Table USA rows on or after March 28, 2024 until the April 10, 2024 paycheck has been confirmed and distributed (April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2203-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 1815
… Purpose The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart … the 2020-21 budget references where $0 appropriations have been created by the Bureau of State Accounting … during this time. Administrative agencies should not be making any changes to the Department Budget Table USA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1815-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionUnified Court System Bulletin No. UCS-282
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … a uniform and equipment allowance or maintenance allowance to all eligible members in June and December. In addition, … Code: UBA Amount: $500.00 – NU S9 OSC will notify the OCA when processing is complete, so agencies can begin updating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-282-december-2019-uniform-and-equipment-uniform-allowance-andOther Bulletin No. 8
… employees who were placed on Military Stipend due to new military orders on or after the effective date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-8-april-1-2009-salary-increase-suny-construction-fund