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IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… accounts for: A revenues, receipts, resources and property of the state and each of its agencies; for all advances to … disbursement, and encumbrance, and by the same level of detail as is contained in the appropriations bills enacted … Division of the Budget present revenues and expenses in detail. This includes major revenue sources for each fund, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesAccounts Payable Advisory No. 29
… Guide to Financial Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process … controls over the payment process as a basis for that certification. This certification requirement is separate and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationIndependent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… [COVID-19] pandemic posed.” The review was conducted by Kroll LLC. “The New York State Common Retirement Fund has … turbulent times for the markets, we will look to act on Kroll’s recommendations and ensure the Fund is well … the pension benefits of our over 1.1 million members.” Kroll reviewed documents for all investment transactions …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsXIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… Monthly Reporting Requirement Pursuant to §107 of the State Finance Law, the Commissioner of Taxation and Finance is required to publish in the State Register, on or before … The Commissioner of Taxation and Finance is required to publish in the State Register on or before the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsCUNY Bulletin No. CU-579
… processing and to provide agencies with the procedures for reporting certain salary increases. Affected Employees … of Agreement between the City University of NY and the PSC for the Term of 10/20/2010 – 11/30/2017. CUNY Board of … of 1.5% effective 04/20/2017 rounded to the nearest dollar for salaried employees or the nearest cent for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-579-2017-professional-staff-congress-psc-general-salary25P-05BR - Valid8 Government Agency 'Medium' Case Package
… 25P-05R Attachment 1 – Cloud Solution Financial Response Form Appendix E - Contractor’s Certifications/Acknowledgments …
https://www.osc.ny.gov/procurement/25p-05brWestchester County – Court and Trust Funds (2024-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Lewis County – Court and Trust Funds (2024-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1DiNapoli Releases Bond Calendar for March and April
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York State, New … issuer and done pursuant to their borrowing programs. The schedule is released by the committee to assist participants … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-bond-calendar-march-and-aprilDiNapoli Releases Bond Calendar for June and July
… today announced a tentative schedule for the planned bond sales for New York state, New York City and their major public authorities during the months of June … by the committee to assist participants in the municipal bond market. It is contingent upon execution of all project …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-releases-bond-calendar-june-and-july2022 Virtual Lunar New Year Celebration
… New Year, is an annual celebration that marks the end of winter and beginning of spring. The Chinese calendar is on a …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… funds and other restricted moneys. The Town Comptroller does not record reserve activity in the financial system, … accounts for certain reserves separately and in some cases does not maintain any record of the reserves. This resulted … an effective fleet management program. The Town does not have any written policies or procedures to determine …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Onondaga Central School District – Nonpayroll Disbursements (2014M-257)
… Purpose of Audit The purpose of our audit was to assess internal controls over nonpayroll disbursements for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/14/onondaga-central-school-district-nonpayroll-disbursements-2014m-257New Paltz Central School District – Financial Condition (2014M-38)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget. Key Recommendations Revise fund balance policy to specify the minimum amount of unrestricted, unappropriated fund balance to be retained. Increase the amount of unrestricted, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/new-paltz-central-school-district-financial-condition-2014m-38Medina Central School District – Reserve Funds (2014M-155)
… Background The Medina Central School District is located in the Towns of Shelby and Ridgeway in Orleans County and is governed by an elected nine-member … underestimated revenues and overestimated expenditures by a total of approximately $14.7 million for the five fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Ellicottville Central School District – Purchasing (2014M-177)
… Purpose of Audit The purpose of our audit was to evaluate the … purchases subject to competitive bidding. The purchasing agent was not provided with documentation of competition. Key … and Business Office Manual. Ensure that the purchasing agent receives, reviews and retains appropriate purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/ellicottville-central-school-district-purchasing-2014m-177Northville Public Library – Cash Disbursements (2015M-53)
… 2013 through October 31, 2014. Background The Northville Public Library is located in the Village of Northville, … 3,000 residents. The Library is a school district public library governed by a nine-member Board of Trustees … Northville Public Library Cash Disbursements 2015M53 …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Orange County Soil & Water Conservation District – Financial Operations (2015M-238)
… Soil & Water Conservation District provides services and funds projects related to the conservation of soil and water …
https://www.osc.ny.gov/local-government/audits/district/2015/12/04/orange-county-soil-water-conservation-district-financial-operations-2015m-238Bolton Central School District - Fund Balance Management (2018M-249)
… complete report - pdf] Audit Objective Determine whether District officials effectively managed general fund balance. … reasonable levels in accordance with applicable statutes. District officials generally agreed with our recommendations … Determine whether District officials effectively managed general fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249Southside Academy Charter School - Enrollment and Billing (2019M-70)
… and it under-billed four other resident districts a total of $27,389. The School does not have a good process in place … being billed. Ensure that every enrolled student has proof of residence and that the necessary documentation is kept on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70