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Opinion 89-28
… capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER … may authorize the payment of the expense of a general map and plan for the establishment or extension of a water … a specific amount to pay the cost of preparing the general map and plan. This cost is, in the first instance, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-28State Agencies Bulletin No. 1742
… To inform agencies of OSC’s automatic processing of the April 2016, April 2017, April 2018 and April 2019 SSU Retroactive Salary Increases … To inform agencies of OSCs automatic processing of the April 2016 April 2017 April 2018 and April 2019 SSU Retroactive Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1742-retroactive-salary-increases-arbitration-eligible-bu01-and-nonState Agencies Bulletin No. 1919
… Note: Employees who are Terminated, Retired, Deceased, on Leave of Absence, or move to another bargaining unit will … Control-D report was made available for agency use on 06/10/2021 (Administration). This will give agencies time … and April 2018 APSU Retroactive Salary Increases based on information available as of the date the report is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuLocal 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-datesLima Public Library – Procurement (2017M-295)
… Library officials procured goods and services economically for the period January 1, 2016 through December 20, 2017. … approximately 4,300 residents. Budgeted appropriations for 2017 totaled approximately $160,000. Key Finding The … should adopt a procurement policy to provide guidance for officials and employees for the procurement of goods and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Etna 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)
… were adequate for the period January 1, 2013 through August 31, 2014. Background The Candor Fire Company is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityOceanside Union Free School District – Professional Services (2016M-281)
… The Oceanside Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates 10 schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Southwestern Central School District – Claims Processing (2016M-356)
… District is located in the Towns of Busti, Ellicott and Harmony in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of accounting: cash, modified accrual and … (GAAP) require that revenues and expenditures be recorded on the modified accrual basis for the governmental funds … is used for budgetary purposes. For additional information on the basis of accounting, see Chapter XVI, Section 3.D - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOneida Housing Authority – Tenant Rents (2014M-306)
… Purpose of Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, … designed and operating effectively to ensure that tenant rents were properly billed, recorded and deposited. … Oneida Housing Authority Tenant Rents 2014M306 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Omnibus 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-1XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… The Online Services, Agency Financial Reporting Package … entity are contacted quarterly through email with login information and reporting guidance. For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpSchodack Valley Fire District – Cash Disbursements (2016M-98)
… were adequately supported, properly authorized and for valid District purposes for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Schodack, Rensselaer County. … implemented adequate procedures over cash disbursements and disbursements were adequately supported, properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Caledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
Caledonia Joint Fire District Internal Controls Over Financial Operations 2013M350
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… January 1, 2014 through September 30, 2015. Background St. Lawrence County is located in northern New York State and … St Lawrence County Financial Condition 2016M173 …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls … over agreements with contracted service providers for the period January 1, 2013 through August 12, 2014. … and is governed by a 17-member Board of Legislators. The County’s Department of Social Services is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Delaware County – Third-Party Contractual Services (2014M-287)
… purpose of our audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… Purpose of Audit The purpose of our audit was to assess the controls over the County’s vehicle fleet … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles or disposal … usage. Key Recommendations Amend the vehicle policy to clearly specify which employee positions or criteria …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… the County Treasurer and County Clerk properly performed bank reconciliations for the period January 1, 2016 through … to 2016. The Clerk did not properly reconcile a County bank account for the Department of Motor Vehicles (DMV), … The Treasurer did not properly reconcile the general fund bank account resulting in an unaccounted for balance $36,091. …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178