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X.5.A Assigned Single Payment Vendor IDs – X. Guide to Vendor/Customer Management
… make payments to entities and individuals with an ongoing business relationship with New York State, agencies create … SFS Vendor File using the Vendor Add Function. The Office of the State Comptroller’s Vendor Management Unit manages the … to maintain detailed information for each payee, including name, address, taxpayer identification number, and electronic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5a-assigned-single-payment-vendor-idsKendall Central School District – Capital Project (2017M-194)
… of our audit was to assess the District’s use of capital project resources for the period July 1, 2012 through June 9, … Provide voters with specific information on what will be included in proposed capital projects, including … and locations where the work will be performed. Ensure that the District stays within the scope of a capital …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/05/kendall-central-school-district-capital-project-2017m-194Management of General School Funds (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial audit report, John F. Kennedy Educational Campus: Management of General … School Fund (GSF) accounts. We could not fully account for GSF funds, as none of the schools maintained required …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followBelfast Central School District – Procurement (2016M-317)
… Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany … $9.1 million. Key Findings Although the Board has adopted a procurement policy that requires competition for purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… and Seneca in Ontario County and the Towns of Benton, Italy, Jerusalem, Middlesex and Potter in Yates County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Purpose of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… maintained. The former Treasurer discarded the original student ledgers and replaced them with versions she created. … reports were not completed. The former Treasurer was arrested by the Chautauqua County District Attorney and pled …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Livonia – Justice Court (2015M-76)
… For 2014, the Town reported net revenues from fines and surcharges of approximately $40,300. Key Findings The Justices did not require the clerk to perform monthly bank reconciliations or accountabilities for their review. … Key Recommendations Require the clerk to prepare proper bank reconciliations and accountability analyses on a monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … the Board with sufficient monthly financial reports to allow it to adequately monitor and manage the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182V.3.G Product Code – V. Chart of Accounts (COA) Governance
… refer to Chapter IV.3.B - Miscellaneous Receipts of this Guide . Product values are captured under the SHARE SetID … have migrated to the SFS. More information, including the COA Tree List, can be found in SFSSecure . To add or modify a Product value, complete the COA Product Change Request Form and submit it to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeOtego-Unadilla Central School District – Financial Condition (2013M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background The Otego-Unadilla Central … results of the District’s operations were reasonably close to the estimates each year, the cumulative effect of these …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Cuddebackville Fire District – Board Oversight (2024M-94)
… whether the Cuddebackville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations and properly audited claims. Key … financial decisions. Complete, accurate and reliable accounting records were not maintained. For example, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Fairview Fire District – Financial Operations (2024M-138)
… the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make informed decisions relating to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138Unified Court System Bulletin No. UCS-166
… Agreements between the Unified Court System of the State of New York (UCS) and various unions, increases in … Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorationsOpinion 88-28
… Town Law, §64(11). The place of publication of a newspaper is a question of fact [1982 Opns St Comp, No. 82-307 … in the town by subscription and on newsstands, but are not printed in the town. You describe each of the newspapers … the City of New York, was "published" in the Borough of Manhattan, rather than the Borough of Queens, because the …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Trends in New York State Lottery Revenues and Gaming Expansions, May 2014
Since its inception in 1967, the modern New York State Lottery has become an important contributor to the State budget.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-lottery-2014.pdfState Agencies Bulletin No. 2126.5
… September 1, 2023 DC37 Represented Employees January 1, 2024 NYSCOPBA Represented Employees May 17, 2024 PBANYS … Schedule (VRWS) agreements must be suspended on the first day of the payroll period in which an employee begins the … on Paid Parental Leave or returns from the leave on a day other than the first day of the pay period, agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21265-paid-parental-leave-fullCUNY Bulletin No. CU-571
… to Memorandum of Agreement between the City University of NY and the PSC (Professional Staff Congress) for the Term of … Strike/Discip Fine 409 CUNY Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 467 Adjunct Dues PSC 468 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-571-2012-2016-psc-adjunct-retroactive-general-salary-increasesDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… City’s finances have remained resilient so far during the COVID-19 pandemic, largely as a result of tax revenue from … federal government does not deliver direct aid to state and local governments soon, according to a budget analysis … permits down 28 percent through October. While vaccines have been developed, their full economic impact is …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-relief