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XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of … The disposition of capital assets should be recorded by reducing the appropriate asset and liability accountss for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… AP Adjustment Voucher was posted to the Modified Accrual ledger and should be reviewed by agencies to ensure the … report, navigate to: General Ledger > General Reports > Cash Disb Summary Rpt (GL0400). AP Adjustment Voucher Deletion To keep the Commitment Control (KK), Cash and Modified Accrual ledgers in synch as well as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewState Agencies Bulletin No. 1579
… found on the NYS Department of Taxation and Finance website. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1579-new-york-city-withholding-tax-changeCUNY Bulletin No. CU-329
… room and board. These payments are reportable on Form 1042-S and may be subject to nonresident alien tax withholding. … the new company enables OSC to produce a separate Form1042-S for nonresident alien students and allows for these … under a different income code, a separate Form 1042-S will be issued. Note : Nonresident alien scholarship …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsTown of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over $1,100 that could not be accounted … motor oil and tires, resulting in potential overpayments of $4,500. Key Recommendations The Superintendent should: …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8State Agencies Bulletin No. 332
… Tax Pay Tax Distribution PAY_TAX_DIST Job Position History EE Entry Dates POSN_HISTORY Information These Tables Can … 1 contains the query table, information available and the field names Questions Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/332-query-access-additional-tablesPiseco Common School District – Authorized Investments (2023M-172)
… investment program - legality, safety, liquidity and yield - when investing available funds. Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Opinion 93-28
… ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways may be expended only in … in part, that: The moneys levied and collected for the repair and improvement of highways, . . . the moneys received … §113 or Highway Law, §285-a] shall be expended for the repair and improvement of such highways . . . at such places …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Local Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfMWBE Report 2023-2024 Fiscal Year
In the 2023-24 fiscal year, the Fund recorded growth in its investments with MWBE managers. Total investments and commitments of Fund capital to MWBE partners rose from $31.5 billion to approximately $37.7 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2023-24.pdfReview of the Financial Plan of the City of New York
As shown in the Mayor’s Executive Budget for fiscal year 2025, New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2025.pdfAccounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely … staff accurately billed and collected resident district tuition for the sample of 50 students we reviewed. They also … Officials and staff did not: Deposit and record district tuition collections totaling $5.5 million within three days, …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school year by September 15, 2020 as … Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… complete report - pdf ] Audit Objective Determine whether the Wellsville Central School District (District) used District resources to provide the mental health component of the New York Safe Schools … Determine whether the Wellsville Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newState Agencies Bulletin No. 1776
… account described in IRC Section 403(b) – applicable only to employees of SUNY, CUNY and the NYS Education …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1776-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2019Selected Aspects of Supporting Small Businesses
… awarded, while the other four boroughs combined received only 48% of the awards and 38% of the funds. There was also a … jobs. Key Recommendations Implement controls to ensure only eligible businesses participate in grant programs and …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesState Agencies Bulletin No. 2231
… on Friday May 10, 2024. Users with access to PS Query only will be set up with access to PayServ Production …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2231-exadata-release-and-ps-query-updateTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… not be fiscally stressed means that a local government or school district has sufficient revenues to meet its …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Annual Assessment of Market Orders for 2015 and 2016
… and Markets (Department) had adequate procedures in place during the audit period to accurately report its … of Agriculture and Markets had adequate procedures in place during the audit period to accurately report its …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016