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Chart of Accounts
… Control-D Report Report Name Posting Frequency Description of Report NHRP707 Weekly - Thursday Payroll Employee Expenditure Charge Register. Reflects use of Chartfield values and valid combination strings to provide … Events No. SU-371 - SUNY Fiscal Year End (FYE) Rollover of Position Pool Chart of Accounts bulletin No. CU-829 - …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. School Districts - Lead In Water: Testing and Reporting (Statewide) Auditors assessed … backup procedures or provide periodic information security awareness training, and ensure network user accounts were … deposit revenues in a department bank account within 10 days of receipt or have supporting documentation for all …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 682
… moves to a graded position. Method of Calculation under CS Law Section 131.5 The following procedures should be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 94-9
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of … forth certain conditions precedent to a newspaper making a claim for compensation for the publication of concurrent … a paid circulation; and (5) be entered as second-class mail matter. Thus, as a general rule, a publication may not …
https://www.osc.ny.gov/legal-opinions/opinion-94-9DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Thomas P. DiNapoli’s report on the State Fiscal Year (SFY) 2026 Enacted Budget and First Quarterly Financial Plans. The … billion since the January release of the Fiscal Year (FY) 2026 Executive Budget Financial Plan, and is attributable to … Gaps and Structural Imbalance According to DOB’s FY 2026 Financial Plan, All Funds disbursements are projected to …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Payroll Improvement Project Bulletin No. PIP-007
… conversion to v 9.2. For employees with multiple jobs, all payroll deposits will be made according to the single Direct … Employees will be instructed to return the form to a payroll officer for any agency where they are employed. The payroll officer will then make the update in PayServ on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsBrownfield Cleanup Program
… and accelerate voluntary private-sector cleanup and redevelopment of brownfield sites through incentives … to purchase even minimally contaminated sites. Although redevelopment of sites is not a requirement of the program, … with the Agreement, including schedules in approved work plans, is cause for DEC to terminate the Agreement. As of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Comptroller DiNapoli Releases Audits
… New York City Department of Transportation – New York City Bike Share Program: Oversight of Revenue Collection and … of Transportation (DOT) launched the New York City Bike Share program. DOT contracts with a vendor, and the … and revenue lost due to replacing parking meters with bike stations, which is fixed at $1 million per year. …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsOpinion 88-14
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … transferred to the general fund. The county may report the money to the State Comptroller as abandoned property, after …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… interest in future payments under a tax-exempt "lease" agreement between the county and a trustee created to hold … We assume for purposes of this opinion that the "lease" agreement contemplated is a lease-purchase or installment … contract and not a true lease. You ask whether the agreement would violate General Municipal Law, §109-b. …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Local Government Financial Data Release Dates
… Book New York . Learn more about annual financial report filing deadlines for counties, cities, towns and villages. …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesLima 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-295Etna Volunteer Fire Department - Procurement (2019M-48)
… adequate controls over procurement. Key Findings Department officials generally did not document their efforts … not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … 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)
… 31, 2014. Background The Candor Fire Company is located in Tioga County and provides fire protection and emergency …
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)
… the 2016-17 fiscal year total approximately $26.6 million. Key Finding Except for minor discrepancies that we discussed … properly authorized and for valid District purposes. Key Recommendations There are no recommendations in this …
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
… accrual and accrual. Financial statements prepared in accordance with generally accepted accounting principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOneida Housing Authority – Tenant Rents (2014M-306)
… to provide low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … the reporting period 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 …
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, 2015 through December 30, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $183,837. Key Finding The Board implemented …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98