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Village of Suffern - Budget Review (B20-6-2)
… $1.94 million and $2.38 million, respectively, which is approximately $190,000 less than budgeted for water … tentative budget includes a tax levy of $12,426,613 which is $471,753 above the limit established by law. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… program appropriations and recorded using an expenditure account code in SFS. Every effort has been made to provide expenditure account codes that are specific enough to provide accurate management …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewState Agencies Bulletin No. 1614
… (NRAs) Affected Employees Non-Resident Aliens (NRAs) working in the U.S who have income subject to withholding … Agencies should continue to select the same Earnings Codes using PayServ Income Codes, along with the corresponding Income Code Description. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1614-change-non-resident-alien-nra-income-codes-payservDiNapoli: New York City's Financial Outlook Improving
… by the city in June 2014, mostly because of higher tax revenues and lower projected pension and debt service … by the city in June 2014 mostly because of higher tax revenues and lower projected pension and debt service …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… Purpose To determine the readiness of all Medicaid managed care organizations … (MCOs) to submit Medicaid encounter transactions to the new Encounter Intake System. We conducted an early assessment of the readiness of Medicaid MCOs as of September 30, 2015. We …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemPutnam Central School District – Fund Balance Management (2020M-27)
… general fund balance. Key Findings District officials need to improve budgeting practices to more effectively manage fund balance. Specifically, the … surplus fund balance exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27VI.I Overview – VI. Budgets
… The Budget Control chapter provides an overview of Commitment … to spend for specific purposes, become law, the State Comptroller will establish appropriation control records based on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewOpinion 89-63
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … PUBLIC HOUSING AUTHORITIES -- Fees (exemption from court fees) PUBLIC HOUSING LAW, §52(1): A municipal housing … municipal housing authority is exempt from the payment of court fees when it is a litigant in Supreme Court a County …
https://www.osc.ny.gov/legal-opinions/opinion-89-63DiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… Small businesses with fewer than five employees grew over 10% … DiNapoli. The report details the growth in New York City’s small businesses, the industries that were most affected, and … on the city’s economy, but resilient New Yorkers fueled small business growth. Changes to how people work and how …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityXI.2.D Vendor Name on Contractual Agreements – XI. Procurement and Contract Management
… transaction in the Statewide Financial System (SFS) if the vendor is registered in the Statewide Vendor File and has a valid New York State Vendor ID. The Statewide Vendor File identifies a vendor by a New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2d-vendor-name-contractual-agreementsDiNapoli Announces Scheduled Sale of $541M State of New York General Obligation Bonds
… (1972), Environmental Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005), Smart Schools (2014), and Clean Water, Clean Air, and Green Jobs (2022). The Series 2025A Tax-Exempt Bonds … the following voter-approved bond acts: Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005), …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-announces-scheduled-sale-541m-state-new-york-general-obligation-bondsXII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… extent feasible, separation of duties relating to vendor registration, ordering, receiving and payment functions; To … from previous certifications are available for use. 2027 Certification For the certification due by April 30, 2027 , in addition to the annual Certification of Internal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICIES Employees may receive payment for expenses through direct deposit or check, depending on … Employees may receive payment for expenses through direct deposit or check depending on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… on this topic, visit the job aids published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) 90-day response
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81-response.pdfAccounts Payable Advisory No. 47
… check, electronic payment (ACH) or with the PCard. It is a best practice for agencies to use POs for all planned …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/47-purchase-orders-and-procurement-card-useCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) (2022-F-1)
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Report 2019-S-54).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f1.pdfSherburne-Earlville Central School District – Financial Management (2024M-61)
… Determine whether the Sherburne-Earlville Central School District (District) Board of Education (Board) and District officials properly managed fund balance and … Determine whether the SherburneEarlville Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61City of Glen Cove Industrial Development Agency – Project Approval and Monitoring (2020M-139)
Determine whether the City of Glen Cove Industrial Development Agency (GCIDA) Board of Directors (Board) and officials properly approved and monitored projects with appropriate and measurable goals and took action when goals were not met.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/glen-cove-ida-2020-139.pdfAccounts Payable Advisory No. 28
… to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient … Section 110 also requires the designee be identified in writing and filed with the Comptroller. Agencies are … due on or before June 30, 2023 . For this certification, in addition to certifying the internal controls over the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certification