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Frequently Asked Questions – Reporting Elected and Appointed Officials
… Links to frequently asked questions FAQs regarding elected and appointed officials …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/frequently-asked-questionsState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… Governor Cuomo and the Legislature deserve credit for adopting a timely budget. … not more transparent. My office will analyze and report on the enacted budget in detail, including its impact on the … Governor Cuomo and the Legislature deserve credit for adopting a …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetTips to Help You Keep Your Money
… Learn how to keep your financial accounts and records in order …
https://www.osc.ny.gov/unclaimed-funds/claimants/tips-help-you-keep-your-moneyState Vendors
… Find information about vendor responsibility invoices purchase orders and direct deposit …
https://www.osc.ny.gov/state-vendorsXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… Report of this Chapter for more information. Vouchers Online Entry of Vouchers by Business Units Online certification must be completed by the Agency … must be changed to use a non-lapsing appropriation. Online certification of reconciliation vouchers must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesBenefits
… balance. A Full-Range of Insurance Options Comprehensive health, dental and vision insurance packages (including … (for union-represented employees) 13 vacations days, 13 sick days, and 5 personal days annually 13 paid holidays … Spending Account – provides employees the opportunity to pay for health-related expenses with tax-free dollars. …
https://www.osc.ny.gov/jobs/benefitsJune 2002: Advance Refunding Bonds
… school districts are issuing advance refunding bonds this year because the state is changing how it calculates and pays … bonds are used currently (immediately) to redeem the old debt. In an advance refunding, the refunding bonds are … a footnote using the following examples as a guide: In the year the advance refunding takes place: Note X: General …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsProtest Procedures
… procedures for state agencies and public authorities. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/protest-proceduresAccounts Payable Advisory No. 20
… Payable Vouchers and Land Claims , Business Units may now use the Attachment Feature in SFS’ Accounts Payable …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsCuba-Rushford Central School District - Financial Management (2020M-7)
… the Board and District officials properly managed fund balance. Key Findings The Board and District officials … and annually appropriated an average of $1 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund balance totaled $2.8 million and was 12 percent of 2019-20 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Margaretville Central School District – Financial Management (2020M-46)
… whether the Board and District officials effectively managed fund balance. Key Findings The Board overestimated … whether the Board and District officials effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Yorkshire-Pioneer Central School District – Financial Management (2020M-42)
Determine whether the Board and District officials properly managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42REACH Academy Charter School - Cash Disbursements (2019M-130)
… cash disbursements were properly accounted for, supported and approved. Key Findings The Board has not appointed a … claims auditor. Develop procedures to preapprove purchases and document and verify that goods and services are received at the agreed … cash disbursements were properly accounted for supported and approved …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Alfred-Almond Central School District - Financial Management (2019M-131)
… an average of $495,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply … agreed with our recommendations and indicated that they have initiated or planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… Objective Determine whether District officials accurately and timely billed nonresident student tuition. Key Finding … officials billed most nonresident tuition accurately and timely, they did not timely bill for nonresident students … District officials agreed with our recommendation and indicated they plan to initiate corrective action. 1 As …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Bemus Point Central School District - Capital Projects (2019M-212)
… Determine whether the District properly and transparently used capital project resources. Key Findings District … Determine whether the District properly and transparently used capital project resources …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Hewlett Bay Fire District
… 1, 2013 through February 28, 2014. Background The Hewlett Bay Fire District is located in the Town of Hempstead in … Hewlett Bay Fire District Professional Services and Information …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtVillage of Canastota - Board Oversight (2018M-256)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials properly oversee financial activity. Key Findings The Board did not adequately oversee the Clerk-Treasurer’s work, audit claims before approving … Determine whether the Board and Village officials properly oversee financial …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Hancock Fire Department - Financial Operations (2018M-236)
… Board should require more support for collections, such as tickets or receipts. The finance committee should audit the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Little Falls City School District - Financial Condition Management (2019M-67)
… three completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to … generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67