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Williamsville Central School District – Financial Management (2016M-274)
… officials appropriated $21.7 million of unrestricted fund balance to help finance operations, which was not needed … estimates in the annual budget for the planned use of fund balance are accurate and reasonable. Revise the reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Opinion 88-70
… relative to referenda on sale or lease of city real property; Municipal Home Rule Law, §§23 and 24, requiring …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Corinth Central School District - Medicaid Reimbursements (2019M-129)
… and paid for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129V.3.G Product Code – V. Chart of Accounts (COA) Governance
… to the Comptroller’s Refund Account. Product codes are not required on all transactions. Transactions involving the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeOversight of Public Water Systems
… is providing effective oversight of the State’s public water systems to ensure water is suitable for people … U.S. Environmental Protection Agency (EPA) established the public water system (PWS) supervision program under the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsOpinion 96-10
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (transfer into general fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital reserve …
https://www.osc.ny.gov/legal-opinions/opinion-96-10XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… should consider the possibility of AROs when acquiring new capital assets. Per Paragraph 6 of GASBS 83, the …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Agencies Bulletin No. 1217
… extent that the payments are to reimburse the employee for actual medical expenses related to the claim that have not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantState Agencies Bulletin No. 1217.1
… extent that the payments are to reimburse the employee for actual medical expenses related to the claim that have not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantCost-Saving Ideas: Establishing an Effective Fleet Management System
… Study You may need to make a determination on what type of vehicle is needed. A general rule of thumb is that used vehicles may require more frequent and … life example follows: A county was faced with the choice of either purchasing used mid-sized vehicles or new compact …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemIX.12.H Key CMIA Documents – IX. Federal Grants
… While CMIA applies to federal program funding, all aspects of implementation – program coverage, … 03/19/2012 … While CMIA applies to federal program funding all aspects of implementation program coverage implementation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsState Agencies Bulletin No. 1692
… of the process for handling the late submission of Form AC230 (Report of Check Return for Refund or Exchange) … checks and take appropriate action. Please refer to the table below to determine whether or not to include Federal, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instState Agencies Bulletin No. 1617
… Purpose To inform agencies of the process for handling the late submission of Form AC230 (Report of Check Return for Refund or Exchange) and the impact on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1617-processing-2017-salary-refunds-received-osc-after-december-29-2017-instState Agencies Bulletin No. 1771
The purpose of this bulletin is to inform agencies of the process for handling the late submission of Form AC230 Report of Check Return for Refund or Exchange
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1771-processing-2019-salary-refunds-received-osc-after-december-27-2019-instState Agencies Bulletin No. 1370
… for hourly employees. Affected Employees Employees in hourly positions who meet the eligibility criteria … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … other non-statutory positions paid using an hourly rate. In accordance with the Division of the Budget Bulletin G-1035 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1370-december-2014-minimum-wage-increase-hourly-employeesEmerging Manager Definition and Life Cycle
… money for institutional investors less than five years Has access to sufficient capital to procure appropriate … infrastructure Has a growing base of investors Has access to sufficient capital for investment team build-out …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… a population of approximately 33,500. The Town is governed by a Town Board which comprises five elected members, … Finding The Town allocates the costs of services provided by some Town operations funded by the general fund to other departments and districts …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247North Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Balances for all funds of the State, by fund group Notes to the Financial Statements Combining Statements of Selected … information provided includes, but is not limited to: Governmental Funds Combined Statements of Cash Receipts, … known facts, decisions, or conditions that are expected to have a significant effect on financial position or results of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-public