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Opinion 2006-7
… to replace vehicles and the service provider’s need for new and different or additional equipment (1980 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Division of Housing and Community Renewal Bulletin No. DH-133
… Education Differential. Affected Employees: Employees in the Rent Regulation Services Unit (RRSU – BU67) who meet … processed using the following effective date and beginning in the following check date : Payroll Period Effective Date … employees on how to submit such proof. Employees must be in a BU67 position with an Employee Status of Active, Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-133-district-council-37-dc37-local-1359-fy-2024-2025Division of Housing and Community Renewal Bulletin No. DH-138
… Education Differential. Affected Employees: Employees in the Rent Regulation Services Unit (RRSU – BU67) who meet … using the following effective date and beginning in the following check date : Pay Period Effective Date End … employees on how to submit such proof. Employees must be in a BU67 position with an Employee Status of Active, Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
WaterfordHalfmoon Union Free School District Financial Management 2017M243
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mAccounts Payable Advisory No. 55
… July 12, 2018, the Invoice Received Date is required for all payments to vendors classified as “procurement … Date with the MIR date from the bulkload transaction. For more information on the Invoice Received Date, please …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… table explains if a scenario requires the creation of a project. Agency Scenario Is a Project Required? Capital …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededXV.9 Revenue Classifications – XV. End of Year
… Agencies are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
Infrastructure consists of roads bridges curbs and gutters streets sidewalks drainage systems lighting systems historic monuments and similar assets that are immovable and of value only to the State
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsXVI.3.G Legal Compliance – XVI. Financial Reporting
… financial statements prepared in conformity with GAAP do not demonstrate finance-related legal and contractual … should be presented in the ACFR as may be necessary to report legal compliance responsibilities and accountabilities. Guide to Financial Operations REV. 09/12/2022 … GASB Codification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceSidney Memorial Public Library – Cash Disbursements (2014M-252)
… year totaled approximately $600,000. Key Finding The payroll vendor has unrestricted access to one of the … Key Recommendation Do not allow the privately contracted payroll vendor to access the Library’s bank account to …
https://www.osc.ny.gov/local-government/audits/library/2014/11/28/sidney-memorial-public-library-cash-disbursements-2014m-252Seminars for Local Officials
… a local government official with your home and work lives is not an easy task and that finding time in your schedule for essential training to enhance your fiscal oversight responsibilities can be … training near you. … OSCs Local Official Training Unit is offering a series of virtual seminars for municipal and …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsTown of Fayette - Long-Term Planning and Information Technology (2019M-234)
… adopt comprehensive long-term financial and capital plans for a three- to five-year period. Develop and implement …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Town of Ancram - Financial and Capital Planning (2019M-135)
… adopt a comprehensive multiyear financial and capital plan for a five-year period. Develop a fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135Bemus Point Central School District - Capital Projects (2019M-212)
… in a more transparent manner. The Board did not approve change orders or competitively bid seven change orders totaling $362,000 that exceeded the statutory … project plan transparently to voters. Properly approve all change orders and competitively bid change orders exceeding …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212IX.6.A Drawdown Overview – IX. Federal Grants
… grants drawn by OSC are drawn on a daily basis using online federal financial management systems developed and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewVendor File Advisory No. 12
… Management Unit will no longer accept paper forms to update vendor information. Agencies must instruct vendors to use the Vendor Self-Service Portal to update their legal name, contact(s), address(es), and direct …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/12-updates-vendor-informationIX.9.B Transfers to Other Funds – IX. Federal Grants
… In order to preserve federal grant reporting requirements, statutory … of the receiving fund). These transactions are referred to as "Source 9" transactions which denote that the transfer … bills. As such, special account coding must be used to ensure that the transaction budget checks against the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsPittsford Central School District – Payroll (2021M-129)
… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were … and corrected. Key Recommendations Certify payrolls prior to the distribution of paychecks and processing of direct … and indicated they have initiated or planned to initiate corrective action. … Determine whether Pittsford …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… agreed with our recommendation and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160State Agencies Bulletin No. 316
… Purpose To explain the direct deposit cancellation procedure for … a job status of retired, leave, terminated or deceased who have not had a paycheck for three pay periods. Effective Date … 05/02/02. OSC Actions OSC will automatically insert a row to inactivate direct deposit when an employee has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/316-cancellation-direct-deposit-inactive-employees