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SUNY Bulletin No. SU-389
… In order to correctly calculate the charges for the split payroll for fiscal year ending 2025-26 and the fiscal year beginning 2026-27, the PayServ chart of accounts must be updated to … charges to be used for the following fiscal year-end payroll allocation percentages are outlined in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-389-new-york-state-payroll-system-payserv-suny-fiscal-year-endCUNY Bulletin No. CU-872
… In order to correctly calculate the charges for the split payroll for fiscal year ending 2025-26 and the fiscal year beginning 2026-27, the PayServ chart of accounts must be updated to … charges to be used for the following fiscal year-end payroll allocation percentages are outlined in the Guide to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-872-new-york-state-payroll-system-payserv-cuny-fiscal-year-endLocal Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available according to this schedule: Class of Local Government Release of Annual Financial Data (year … sets are updated on a quarterly basis for 5 years after the original release date. Data for individual local …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesII.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 … and fiduciary funds. The cash basis of accounting is used for budgetary purposes. For additional information on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… used by the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the … closing date. The AFRP is activated in March for entities to report required fiscal year end data-in-process. It is also activated quarterly for entities to report data-in-process for the State’s June 30, September …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpOmnibus Procurement Amendments
… (Zebrowski/Krueger) – Relates to participation by state agencies in a system used by the comptroller to compile … the commissioner of the office of general services and state agencies to develop alternative procurement methods not … clarifying the valuation of non-cash contracts by the state comptroller; and conforming the definition of …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Lima Public Library – Procurement (2017M-295)
… of Audit The purpose of our audit was to determine whether Library officials procured goods and services economically … 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston County. The …
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)
… Purpose of Audit The purpose of our audit was to review the District’s claims processing function for the period July …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for … Monitor the procurement of professional services to ensure compliance with Board-adopted policies and all …
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)
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)
… not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the procurement of goods and services. Adopt a code of ethics to set forth …
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)
… activity were adequate for the period January 1, 2013 through August 31, 2014. Background The Candor Fire Company is located in Tioga County and provides fire protection and emergency … were approximately $10,374. Key Findings The Board did not ensure that all disbursements were properly supported at …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityWall Street Bonuses Declined in 2011
… second half of the year. The securities industry, which is a critical component of the economies of New York City and … a smaller decline in the overall cash bonus pool. This is likely due to the payment of bonuses that had been … locations) are not included. The Comptroller’s estimate is based on personal income tax trends and reflects cash …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… in upstate New York, serving eight different counties. For calendar year 2014, RSS claimed nearly $7.8 million in expenses to provide 708 beds for Program clients. Key Findings OMH has not provided … RSS claimed expenses on its Consolidated Fiscal Report (CFR) that either are not allowable or require …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incCapital Asset Management
… inventory data, BCA conducts periodic physical inventory site visits (site visits) to State agencies. New York State has a … not established adequate policies and procedures for its site visit process, as our site visits to 17 sites (at 12 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Agencies Bulletin No. 1959
… Purpose The purpose of this bulletin is to notify agencies of the 2021 Year End processing schedule for AC230s (Report … in time to be reflected on the employee’s 2021 W-2 (Wage and Tax Statement). Processing Rules for Returning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksPoland Central School District – Lead Testing and Reporting (S9-25-20)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … December 31, 2025. 2 Audit Summary District officials did not properly identify, report or implement needed remediation … of the 176 (75 percent) water outlets we identified were not properly secured against use for Cycle Two. Further, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20State Comptroller DiNapoli Releases Municipal & School Audits
… have been identified and corrected. City of Newburgh – Budget Review (Orange County) The city’s use of approximately … are not realized. The city has budgeted $23.9 million for personnel services in the general fund. However, the city’s … a budgeting technique used by the city to account for open personnel positions, which may not be prudent, as it leaves …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… totaling approximately $500,000 within 24 hours of the date collected or deposit fees totaling approximately $3,000 …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-audits