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Germantown Central School District – Financial Management (2013M-230)
… million to the District’s reserves with no documented plan or justification for the excessive funding levels, which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Accounts Payable Advisory No. 20
… SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: Consistent with the … facilitate timely payment approval. The auditors’ requests for information may be limited depending on the extent to … Retention – Accounts Payable Vouchers and Land Claims , for further policy references. If a Business Unit decides to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsNiagara Charter School – Student Enrollment and Billing (2013M-294)
… to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. … of FTEs identified in our testing, it is unclear whether this amount owed to the School is entirely accurate. The … and reporting student data could be improved. Of the 22 students’ files sampled, the proof of residency on file …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Tupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… Board of Directors. It receives foreign fire insurance money and conducts fund-raising to supplement the money it receives in the Village budget. In December 2014, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… of State Comptroller (OSC) approval. Who this Chapter is for: State purchasing and procurement professionals … Guidance and general contract processing requirements for submission of transactions to OSC for approval. Documentation, processes, and Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Ensure the annual financial reports (AFR) were filed in accordance with New York State General Municipal Law (GML) … it used to make financial decisions were inaccurate. In addition, three of the five Commissioners did not comply … 176-e which required them to complete fiscal training in a timely manner, and while not required, the Treasurer had …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55DiNapoli Issues Fiscal Stress Scores For Upstate Cities
… been well received by local officials and taxpayers and it’s clear that we have created a tool that has helped them … The value in our system will be borne out over time as it helps guide local budgeting decisions and the development …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesContact Update Online Help
… Verify Contact Information If the contact information for the selected contact is correct, choose Verify. Click OK … the selected contact. Inactivated contacts will remain for one year. After one year, the inactivated contacts will … organizations without regard to a person’s official title. For example, the organizational role "State Agency - Head of …
https://www.osc.ny.gov/contact-update/online-helpExamination of Sunset LG Realty, LLC
… Coordinator. Based on our audit, the New York State Joint Commission on Public Ethics (Commission) found the Downstate employee violated New York State Public Officers Law § 73(5)(a). In settlement of the …
https://www.osc.ny.gov/state-agencies/audits/2018/10/30/examination-sunset-lg-realty-llcSmithtown Central School District – Capital Projects (2016M-202)
… an appropriation for a project, which prevented it from establishing the total estimated cost for the project. The Board received monthly reports from the project administrator, but they did not comply with … District has a balance of $1.3 million in unexpended funds from three of the projects. The money has remained in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Opinion 92-46
… exceed $10,000 over the course of a fiscal year (1991 Opns St Comp No. 91-64, p 169; 1990 Opns St Comp No. 90-35, p 80; 1987 Opns St Comp No. 87-4, p 6; 23 Opns St Comp, 1967, p 866; 11 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-92-46SUNY Bulletin No. SU-318
… and have an Active, Leave with Pay, or Leave of Absence payroll status on the appropriate effective date, OSC will … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … SUNY Bulletin No SU318 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateApproved State Contracts and Payments
… In December, the Office of the State Comptroller approved 1,579 contracts for state agencies and public authorities valued at $2.5 billion and approved … Inc. for the Freemont Industrial Track upgrade, Bronx and Queens counties. Workers' Compensation Board $175,000 with …
https://www.osc.ny.gov/press/releases/1018/01/approved-state-contracts-and-paymentsOpinion 2002-13
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … expenses for the department's annual fund-raising drive, it is our opinion that reasonable expenditures may be made … or a portion of the tax to the fire department of which it is part (see Insurance Law §§9104[f][1], 9105[d][3][A]). … …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13Opinion 89-52
… extend to the coordination and regulation of the actual delivery of ambulance services within the county. 1987 Opns … program for the coordination and regulation of the actual delivery of services of private volunteer ambulance corps as … and other municipalities in the county may coordinate the delivery of services of private volunteer ambulance corps by …
https://www.osc.ny.gov/legal-opinions/opinion-89-52Selected State Agencies’ Roles in Financial Literacy
… how they identify and reach out to the most critical and vulnerable consumer groups and how they measure gains in … and SUNY generally seek to identify and reach critical and vulnerable consumer groups through their financial literacy …
https://www.osc.ny.gov/state-agencies/audits/2022/09/14/selected-state-agencies-roles-financial-literacyState Agencies Bulletin No. 1577
… the employee on the above eligibility dates: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … a Pay Basis Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … criteria but was on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1577-2014-2015-2015-2016-and-2016-2017-uniform-maintenance-allowanceOpinion 2000-19
… tax monies to facilitate access to its meeting room and offices by disabled members of the association through … provide transportation to the association meeting room and office area, and would be made accessible to disabled members of the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … or file Annual Financial Reports with the Office of the State Comptroller, as required by law. The board did not … from another audit report examining the town’s fund balance management (2019M-221) released in January 2020. …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 774
… 31, 2007 Salary Schedules are attached . OSC Actions After payroll processing for Pay Periods 20L (Administration) and … If an employee received earnings on an AC 39 (Typewritten Payroll) prepared by OSC for earnings on or after 3/27/03, … an adjustment for all earnings paid on the typewritten payroll. If RGS was previously submitted using a date range …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/774-implementation-general-salary-and-longevity-increases-non-arbitration