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VI.2.A Appropriation & Segregation Overview – VI. Budgets
… An appropriation is a statutory authorization against which expenditures may be made during a specific State fiscal year, and from which … rather than mandates, to spend and disbursements from an appropriation need not, and generally do not, equal the … An appropriation is a statutory authorization against which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… auditor should discuss the approval of specific claims with the Board. The Manager is responsible for ordering food … is responsible for confirming that each purchase conforms with the Purchasing Policy before approving them for final … cafeteria purchasing process. District officials agreed with our recommendations and indicated that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28DiNapoli Releases Municipal Audits
… the information used by the board and district officials to make financial decisions was accurate and complete. Taxpayers had limited access to financial information to help ensure they could make informed decisions related to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsRetroactive Payments and Your NYSLRS Pension
… Retroactive payments are lump sum payments you receive from your employer. These payments can be from new union contracts, arbitration awards or legal … sent you a check for the increase in your earnings from April 1 through July 31. The additional earnings would …
https://www.osc.ny.gov/retirement/retroactive-paymentsCost-Saving Ideas: Managing Workers' Compensation Costs
… You must provide your employees workers’ compensation … coverage as a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four … Claims Keep track of where your claims come from so you can actively manage your risk areas and ensure that your …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… Purpose of Audit The purpose of our audit was to assess the City’s progress, as of January 26, 2015, in implementing our recommendations in … City of Poughkeepsie Audit FollowUp 2013M30F …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fEast Ramapo Central School District – Transportation Audit Follow Up (2019M-107-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-transportation-audit-follow-2019m-107East Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… – pdf] Purpose of Audit The purpose of our review was to assess the District’s progress, as of May/June 2022, in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fTown of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… town seneca falls audit follow up procurement …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fCUNY Bulletin No. CU-850
… processing the City University of New York (CUNY) December 2025 Uniform Allowance Payment for Security Titles. Affected … the MOA. In addition, a memorandum dated September 30th, 2025, from Carmelo Batista Jr., University Executive Director … Classified Staff Labor Relations, authorizes the December 2025 Uniform Allowance payment for campus security titles. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-850-cuny-december-2025-uniform-allowance-payment-securityHigher Education – 2022 Financial Condition Report
… decreased in AY 2020-21 by 8.5 percent compared to five years earlier and by 11.5 percent compared to 2011-12. Private sector FTE enrollment dropped by 10.5 … National Student Clearinghouse. Online course enrollment for the State University of New York (SUNY) increased by 87.2 …
https://www.osc.ny.gov/reports/finance/2022-fcr/higher-educationFairview Fire District – Audit Follow Up (2009M-211-F)
… Fairview Fire District Audit Follow Up 2009M211F …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fVillage of Webster – Audit Follow Up (2012M-110-F)
… Village of Webster Audit Follow Up 2012M110F …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-fState Comptroller DiNapoli Releases School Audits
… appropriated fund balance in the annual budgets to help finance operations, but these amounts were not needed because … Three of these individuals were in the human resources department and three were in the business office. Auditors … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsDiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… from the sale will finance projects authorized by various bond acts and refund certain outstanding State of New York … combination of strong market interest and a low interest rate environment translated into favorable pricing and … bonds will finance projects authorized by the following bond acts: Environmental Quality (1986), Clean Water/Clean …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsState Agencies Bulletin No. 1105
… Purpose To provide agencies with instructions for processing taxable educational assistance benefits for 2011. Affected Employees Employees who receive employer … To provide agencies with instructions for processing taxable educational assistance benefits for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1105-educational-assistance-benefitsLimitations – State Police Plan
… year included in the FAE period exceed the average of the previous two years by more than 20 percent, the amount in … year included in the FAE period exceed the average of the previous two years by more than 20 percent, the amount in … year included in the FAE period exceed the average of the previous four years by more than 10 percent, the amount in …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/limitationsForensic Audit of Dual Employment Approvals and Conflicts
… Our audit covered employees with the described dual employment during the period July 1, 2009 through June … There were 16 Transit employees who, because of their dual employment, were violating time limits for consecutive …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… by the published deadlines. All Refund of Appropriation vouchers, including any vouchers charging appropriations that are scheduled to lapse … on the voucher is scheduled to lapse in March, the account code will need to be changed to 32207 Refund – lapsed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedArea #2 – IT Security Training and Awareness – Information Technology Governance
… what the governing board expects them to do, IT security training provides them with the skills to do it. Educational … to annually provide data privacy and security awareness training to their officers and employees with access to … via email that address some aspect of your IT security policy. IT security training and awareness is an essential …
https://www.osc.ny.gov/local-government/publications/it-governance/area-2-it-security-training-and-awareness