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State Agencies Bulletin No. 2443.1
… Status: Clarifying information was added to Agency Actions explaining that all other payment … Bulletin 2443 Purpose: The purpose of this bulletin is to inform agencies of the new process to report the accruals an employee charges which are counted … The purpose of this bulletin is to inform agencies of the new process to report the accruals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24431-newly-created-process-report-accruals-charged-when-employee-worksII.4.B Basis of Accounting – II. New York State Financial Accounting
… and expenditures be recorded on the modified accrual basis for the governmental funds (those through which most … Under GAAP, the accrual basis of accounting shall be used for the government-wide financial statements, proprietary … units and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional information on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… from each reporting entity are contacted quarterly through email with login information and reporting guidance. For more information regarding the internet-based AFRP, please email [email protected]. gov . Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpOmnibus Procurement Amendments
… contracts by the state comptroller; and conforming the definition of restricted period. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Lima Public Library – Procurement (2017M-295)
… Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The Library is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Southwestern Central School District – Claims Processing (2016M-356)
… was to review the District’s claims processing function for the period July 1, 2014 through July 11, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $26.6 million. Key Finding Except for minor discrepancies that we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Oceanside Union Free School District – Professional Services (2016M-281)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through April 19, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $147.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Oneida Housing Authority – Tenant Rents (2014M-306)
… July 31, 2014. Background The Oneida Housing Authority is a municipal housing authority created to provide low-rent … individuals in the City of Oneida. The Authority, which is governed by a seven-member Board of Commissioners, …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Schodack Valley Fire District – Cash Disbursements (2016M-98)
… 1, 2015 through December 30, 2015. Background The Schodack Valley Fire District is a district corporation of the State, … Schodack Valley Fire District Cash Disbursements 2016M98 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Etna Volunteer Fire Department - Procurement (2019M-48)
… for the procurement of goods and services. Adopt a code of ethics to set forth standards of conduct in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board … that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityLocal Government Financial Data Release Dates
… according to this schedule: Class of Local Government Release of Annual Financial Data (year following fiscal year) … on a quarterly basis for 5 years after the original release date. Data for individual local governments and … Local Government Financial Data Release Dates …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… for the collection of parking fees at the county parking lot to maximize revenue and safeguard cash; and Ensure … points of cash collection and reporting, including parking lot and real property installment payments. In response , … of cash collection and reporting with regard to parking lot fees and real property installment payments. Since taking …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickOpinion 2001-12
… that bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for … municipalities and school districts that sponsor public libraries to elect to confer the benefits of section 18 on employees of public libraries, at the direct expense of the municipality or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12DiNapoli: Wall Street Bonuses Edge Up in 2014
… financial crisis. The nation's six largest bank holding companies also reported a decline in profits in 2014 (8.5 … not been withheld. DiNapoli also reported that: The bonus pool for securities industry employees who work in New York … in 2014 was a bit smaller than the increase in the bonus pool (3 percent) because the pool was shared among a larger …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014XI.12.B Contract Assignments – XI. Procurement and Contract Management
… be aware of all transfers under a contract and that their consent is required for certain transfers. State Finance Law, … sublet or otherwise disposed of without the prior written consent of the contracting agency officials. State agencies … and Attorney General approval in the template should be removed. If the assignment involves a disregarded entity, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsOversight of the Practice of Funeral Directing
… funeral directing as the care and disposal of the body of a deceased person and/or the preserving, disinfecting, and … with DOH. At the least, the funeral director will file the death certificate, transfer the body, coordinate with … that’s captured in their respective systems. Our audit report includes 12 recommendations—nine to DOH and three to …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingControls and Management of the Unemployment Insurance System
… Objective To determine whether the Department of Labor (Department) has taken appropriate steps to oversee … Insurance system and to comply with selected portions of the New York State Information Security Policy and … the unemployed, and connect jobless workers to jobs. One of its key tasks in assisting the unemployed is administering …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemState Comptroller DiNapoli Releases School Audits
… with the established policy and procedures, there is no assurance that the purchases were made in the most … and how they would be secured against use. Because there is no information on the lead levels of the 38 water outlets …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… were the driving forces behind the increase in the revenue forecast for FY 2021. While the city revised its economic and … pre-pandemic levels also remains uncertain. After a record 10-year expansion that added 920,500 jobs, New York City lost … the city still faces a resurgence of COVID-19, with winter weather and the holiday season likely to increase the spread. …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-relief