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V.3.E Programs – V. Chart of Accounts (COA) Governance
… set of recognizable objectives. Information captured in Program relates directly to Appropriation Bill Copy. … will be able to access the complete list of Program codes in the SFS. This also supports the ability to suballocate, … The Program ChartField is five alphanumeric characters in length. Numeric Program codes will capture all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and Social Security Law (RSSL), which created new retirement plans in the Police and Fire Retirement System …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewState Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… “RealEats is a homegrown New York success story. It is meeting the growing consumer demand for healthy, …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityAccounts Payable Advisory No. 50
… Subject: Obtaining early payment discounts from vendors. Reference: Guide to Financial … (GFO) Chapter XII, Section 5.F – Selecting the Appropriate Payment Terms Guidance: An early payment discount is an incentive (in the form of a reduction … Obtaining early payment discounts from vendors …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsSpencerport Central School District – Financial Condition (2016M-254)
… The Spencerport Central School District is located in the Towns of Ogden, Gates, Greece and Parma in Monroe County. The District, which operates six schools … approximately $77.1 million. Key Findings Appropriations in the District’s adopted budgets from 2012-13 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/spencerport-central-school-district-financial-condition-2016m-254South Glens Falls Central School District – Access Rights (2012M-257)
South Glens Falls Central School District Access Rights 2012M257
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Ogdensburg City School District – Payroll (2016M-250)
… audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March 31, 2016. Background The Ogdensburg City School District is located in the City of Ogdensburg and the Towns of Lisbon … operates three schools with approximately 1,800 students, is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Greece Public Library – Information Technology (2017M-130)
… 21, 2017. Background The Greece Public Library is located in the Town of Greece in Monroe County. The Library, which received its charter from the New York State Board of Regents in 1958, is governed by a seven-member Board of Trustees …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/greece-public-library-information-technology-2017m-130Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, … of appropriations and the use of fund balance and reserves in the annual budget. Ensure that the District’s unassigned fund balance is in compliance with statutory limits and develop a plan to use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementSchenevus Central School District – Budgeting (2014M-123)
… The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The District is governed by an elected … that the District’s unexpended surplus fund balance is in compliance with the legal limit. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Dalton-Nunda Central School District – Separation Payments (2015M-142)
… agreement, one employee improperly received a separation payment of $1,777 and one employee was underpaid $2,323. … written policies or procedures to formalize the separation payment process. Key Recommendations Review separation …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Cuba-Rushford Central School District – Financial Management (2015M-125)
… The Cuba-Rushford Central School District is located in the Towns of Belfast, Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County and the Towns of Farmersville, Freedom, Hinsdale, Ischua and Lyndon in Cattaraugus County. The District, which operates two …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Copiague Union Free School District – Check Signing (2015M-181)
… one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Town of Taylor – Financial Management (2016M-391)
… custody of the bank statements, prepares the checks and abstracts, records all transactions and performs the bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-taylor-financial-management-2016m-391Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… 27, 2017. Background The Town of Orchard Park is located in Erie County and has a population of approximately 29,000. … The Department did not remit money to the Supervisor in a timely manner. The Department Director did not reconcile … registration fees and ensure the approval is included in the Board’s minutes. Ensure that all Department cash …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Village of Nissequogue – Information Technology (2015M-31)
… data backups and appropriate use of email and the Internet. Adopt, distribute, test and periodically update a …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Accidental Disability – New Career Plan
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … while in service. The contributions required of Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would not receive an annuity based on those …
https://www.osc.ny.gov/retirement/publications/1515/accidental-disabilityAccidental Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … in service. The mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would not receive an annuity based on those …
https://www.osc.ny.gov/retirement/publications/1511/accidental-disabilityDrug Management and Disposal
… of drug collection and disposal options across the State in order to examine ways to improve the efficacy of the … range of harmful environmental and societal consequences. In the past, pharmaceuticals were typically disposed of by throwing them in the trash or flushing them down drains, where they …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalCapital Planning and Maintenance
… Ogdensburg Bridge and Port Authority (Authority), created in 1961, manages over $73 million in assets comprising five key transportation and commerce facilities in the State’s North Country: the Ogdensburg-Prescott …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenance