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Operational Advisory No. 31
GFO Updates pertaining to the new General Ledger Journal Entry GLJE Workflow Change
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeDiNapoli: School District Tax Levy Cap Below 2 Percent
… need to be fiscally cautious and examine where they can limit spending to stay under the cap,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… a bright spot for New York City’s finances entering fiscal year (FY) 2023, amid uncertainty in the city's economic …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… charges to federal grants. At the beginning of each fiscal year, the Division of Budget will enter the new fringe …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… in an inaccurate calculation or reporting for the tax year of payment. Process and Document Preparation When a Business … prior tax years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox … an adjustment to a prior tax year. Additionally, the body of the email should include at a minimum: The tax year for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeTown of Porter – Capital Projects (2013M-352)
… The Supervisor is accounting for $913,000 remaining from a “Host Community Fee” (HCF) received in 2007 in the … 30, 2013, the capital projects fund held $39,600 in cash from park operations. Key Recommendations Monitor the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… skeptical, especially of claims that are not routine. In today’s electronic environment, anyone with a computer and … work not certified as completed by your architect or engineer Unusual delays in providing requested information Tips or complaints about …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsOverview – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the New York State Comptroller (OSC) has written this … bodies and officials who are responsible for the audit of claims. It also is our hope that the information contained … claims auditors. This guide provides a foundation of knowledge that users can build upon as they gain …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewState Agencies Bulletin No. 957
… 1781) are available on the Payroll pages of the OSC web site under Information for Payroll Officers . Note : The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/957-revised-forms-nys-tiaa-cref-eligible-employeesGlens Falls Common School District – Financial Condition (2015M-66)
… The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an … 2014-15. The Board appropriated $154,860 of fund balance in its 2014-15 budget, causing the District’s unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Management of Energy Consumption
… by December 31, 2010, their respective energy consumption in all buildings by 35 percent relative to 1990 (or alternate … 31, 2010, have not achieved the reduction goals set forth in EO 111. Had officials met the energy reduction goals stipulated in EO 111, we estimate OCFS could have saved approximately …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionDiNapoli: Local Sales Tax Collections Up 3.8% in August
… Local sales tax collections in New York state increased by 3.8% in August compared to the same month in 2023, … tax collections improved in August, year over year, after being flat in July,” DiNapoli said. “While this growth is … are adjusted upward or downward, so that the quarter as a whole reflects reported sales by vendors. The next …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-local-sales-tax-collections-3-point-8-percent-augustTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… 2022 AFR was inaccurate. Provide the Board with records for the annual audit, as required by New York State Town Law …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Fiscal Stress Monitoring System Statistics
… Since 2013, the Office of the New York State Comptroller’s (OSC) Fiscal … facing. This early warning system provides local officials and taxpayers with timely and objective information they can … over the past decade. For more detailed information on how FSMS works, including the measures used to determine …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsMerrick Union Free School District – Financial Management (2024M-64)
Determine whether the Merrick Union Free School District District Board of Education Board and District Officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Village of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … procurements were made in accordance with Village policy and in the best interest of ratepayers. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Privacy and Links Policy
… to protecting your privacy when you access our website and the online services we offer. Consistent with New York State’s Internet Security and Privacy Act, Freedom of Information Law and Personal Privacy Protection Law, this policy explains the …
https://www.osc.ny.gov/online-services/privacy-and-links-policyState Agencies Bulletin No. 1971
… institution, to debit the account in order to recover any salary to which the employee was not entitled or that was … for recovery of funds, and authorizes the NYS salary payment to be sent to the designated financial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… my office and New York state have been able to deposit $20 million in these banks that will help them serve residents …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communities