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IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… Operating transfers constitute legally-authorized transfers … are made and the fund receiving the transfer-in. All operating transfers are closely monitored and reported on by … authority contained in annual appropriation bill(s). 60810 Operating Transfers TO Other Funds Used to record transfers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2013
IDAs can assist ailing municipalities by encouraging the creation of new businesses or the retention of existing businesses.
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance_0.pdfOpinion 89-17
… You ask whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment of chapter 588 of … claims, the analysis contained in Opn No. 84-32, supra , is no longer relevant. Further it is apparent that the voter approval requirements of … Whether 1984 Opns St Comp No 8432 p 40 is still valid in light of the enactment of chapter 588 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-17State Comptroller DiNapoli Releases Municipal Audits
… than $9,200 that should not have been paid prior to board approval. The district did not follow its credit card usage … $4,700 in fees were waived without evidence of board approval. Sea Breeze Fire District – Board Oversight (Monroe … Auditors conducted a follow-up review of the town’s progress in implementing recommendations from a prior audit …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Town of East Hampton – Peconic Bay Community Preservation Funds (P7-23-23)
… report – pdf] Audit Objective Determine whether Town of East Hampton (Town) officials properly administered the … Determine whether Town of East Hampton Town officials properly administered the Peconic …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-east-hampton-peconic-bay-community-preservation-funds-p7-23-23Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Educational Services (BOCES) are required by Education Law §2053 to annually report lawyers who provide legal services. Specifically, the law requires certain information to be filed with the Office … Reporting Services Provided by Lawyers and Law Firms Education Law Section 2053 …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053New Legislation Providing Financial and Budgetary Flexibility to Local Governments and School Districts
The purpose of this Legislation is to relieve some of the financial stress experienced by local governments and school districts.
https://www.osc.ny.gov/files/local-government/publications/pdf/providing-financial-and-budgetary-flexibility-to-local-governments-and-school-districts.pdfTown of Dayton – Audit Follow-Up (2019M-189-F)
… Review The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in … our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), … our recommendations in the audit report Town of Dayton Supervisors Records and Reports 2019M189 released in …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fPutnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… Purpose of Audit The purpose of our audit was to examine the controls over IT and the … 6, 2016. Background The Putnam/Northern Westchester Board of Cooperative Educational Services consists of 18 component … PutnamNorthern Westchester Board of Cooperative Educational Services Information Technology …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationAssessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1)
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1.pdfAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020 (2021-M-1)
To ascertain the total expenses that the Workers’ Compensation Board incurred in administering the Workers’ Compensation Program for the three State Fiscal Years ended March 31, 2020.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21m1.pdfVillage of Holley – Financial Condition of the Water and Sewer Funds (2014M-334)
… for the 2014-15 fiscal year total approximately $1.78 million. Key Findings The water and sewer funds relied on …
https://www.osc.ny.gov/local-government/audits/village/2015/04/03/village-holley-financial-condition-water-and-sewer-funds-2014m-334Compliance With Special Education Regulations for the Provision of Services (Follow-Up) (2022-F-27)
To determine the extent of implementation of the five recommendations included in the initial audit report, Compliance With Special Education Regulations for the Provision of Services (Report 2018-N-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f27.pdfDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District No. 2 was sentenced to five years … working with us to bring Ms. Stone to justice.” Stone, 45, of Hammondsport, was sentenced by Steuben County Court Judge … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsState Agencies Bulletin No. 1090
… Purpose To inform agencies of changes to the meaning and usage of some of the data elements in PayServ related to … Financial System (SFS). Additional SFS information and the impact on PayServ will be provided in future … the checks dated April 2, 2012 for Division of Military and Naval Affairs, April 5, 2012 for Institution, and April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemTown of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Purpose of Audit The purpose of our audit was to examine the School’s process for … 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo … Buffalo Academy of Science Charter School School Building Lease 2013M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Jericho Fire District – Professional Services (2012M-236)
… District entered into written agreements with the physical trainer and the engineering consultant, there are no Board … these contracts. Further, the payments to the physical trainer were not in accordance with the written agreement. … the written agreement, dated May 2007, states that the trainer is to be paid $40 per hour, during our audit period …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236XI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… If applicable, the following language which specifies the price adjustment terms of the contract. Generally, OSC will … formula: (fill in appropriate formula based on the Consumer Price Index or other recognized national or regional index) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsOversight of Direct Placement of Children (Follow-Up) (2021-F-6)
To determine the extent of implementation of the four recommendations made in our initial audit report, Oversight of Direct Placement of Children (2017-S-30).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f6.pdf