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II.4.B Basis of Accounting – II. New York State Financial Accounting
… basis for the governmental funds (those through which most governmental functions are financed). Under GAAP, 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
… reporting 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-afrpOmnibus Procurement Amendments
… authorizing competitive negotiation concluding with a best and final offer; clarifying the use of best and final offers for invitations for bids and requests …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1Lima Public Library – Procurement (2017M-295)
… 1, 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston … Lima Public Library Procurement 2017M295 …
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)
… 2016. Background The Southwestern Central School District is located in the Towns of Busti, Ellicott and Harmony in … operates three schools with approximately 1,500 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Oneida 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-306Schodack Valley Fire District – Cash Disbursements (2016M-98)
… 30, 2015. Background The Schodack Valley Fire District is a district corporation of the State, distinct and separate … from the Town of Schodack, Rensselaer County. The District is governed by an elected five-member Board of Fire …
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)
… adequate controls over procurement. Key Findings Department officials generally did not document their efforts … in contracts. Key Recommendations The Board should: Ensure Department officials seek, and maintain documentation of, …
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)
… The Candor Fire Company is located in Tioga County and provides fire protection and emergency services within the Town of Candor. The Company … were properly supported at the time of their review and approval. Key Recommendations Ensure that sufficient 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
… 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
… in the findings. I thank Comptroller Tom DiNapoli and his team for their assistance in helping us to bring closure to … upon his separation from employment; potential theft from estate/trust accounts administered by the county; potential … revenues, including potential theft associated with real property tax collections. These allegations, as well as …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickOpinion 2006-1
… This is in reply to your letter asking whether a town may pay an employee on the morning of the last day of the payroll … Whether a town may pay an employee on the morning of the last day of the payroll …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 2001-12
… in the opinion. LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library … (authority of library board and governing board of sponsor to provide for defense and indemnification of library … either (1) the board of trustees of the library may elect to confer the benefits of section 18 on library employees as …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12DiNapoli: Wall Street Bonuses Edge Up in 2014
… of job growth in the securities industry bodes well for the New York's economy, but it remains to be seen whether … (3 percent) because the pool was shared among a larger number of employees than in the prior year; Non-compensation … in state Fiscal Year 2013-14. See a video on this report at Wall Street Bonus Report video . See the chart …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014XI.12.B Contract Assignments – XI. Procurement and Contract Management
… OVERVIEW This section outlines the procedures to be followed by a State agency to execute the transfer of the rights, obligations, and liabilities under a contract to an individual or organization (“Transferee”) other than … This section outlines the procedures to be followed by a State agency to execute the transfer of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsOversight of the Practice of Funeral Directing
… practice of funeral directing in accordance with relevant law and regulation and if the New York City Department of … About the Program Under provisions of the Public Health Law (Law), the Department of Health (DOH) is responsible for … practice of funeral directing in accordance with relevant law and regulation and if the New York City Department of …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingControls and Management of the Unemployment Insurance System
… has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected … in assisting the unemployed is administering the State’s Unemployment Insurance (UI) program. The UI program is a … the addition of temporary benefit programs, like Pandemic Unemployment Assistance (PUA) which had less stringent …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemState Agencies Bulletin No. 1952.1
… (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the Ratification Date of 07/27/2021; and Has a … (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedState Agencies Bulletin No. 1949
… be calculated using the employee’s current withholding elements in PayServ. The Retro Codes (RC5, RO5, R25, RH5, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.1
… will be calculated using employees’ current withholding elements in PayServ. The Retro Codes (RC5, RO5, R25, RH5, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certain