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DiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… State continues to mount a steady recovery from the depths of the pandemic’s devastation, regaining 50% of the jobs lost and surpassing financial plan expectations … economic rebound, new tax increases and a historic amount of federal aid that virtually eliminated budget gaps for …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… procured by State agencies, while others are recipients of funds through a benefit program or settlement/award. Using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… 06856 are reprinted by permission. Sample City Statement of Net Assets Proprietary Funds December 31, 2002 This … "balance sheet" format also is permitted. Classification of assets and liabilities is required in either case. … 9,728,829 NET ASSETS: Invested in capital assets, net of related debt 72,728,293 360,281 73,088,574 8,690,746 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Electronic Fund Transfer Instructions
… to submit your reports and payments. If an alternate form of payment is needed, use the following banking information … EFT, or Federal Wire payment to the New York State Office of Unclaimed Funds. If you are unfamiliar with making … transaction. Bank JP MORGAN CHASE Account Name SNY BUREAU OF ABANDONED PROPERTY Routing Number 021000021 Account …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsSchenectady City School District – Financial Condition (2014M-168)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through March 13, 2014. … 9,600 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $159 … order to pay bills and other obligations when due. Budgets for 2010-11 through 2013-14 were not structurally balanced, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Islip Fire District – Disbursements (2020M-9)
… Determine whether disbursements were made in compliance with New York State General Municipal Law and the District’s … and general credit card charges are sufficiently supported with itemized receipts before audit and approval for payment. … that conference and travel expenditures are in compliance with the District’s travel policy. Ensure officials follow …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Village of Quogue – Justice Court (2015M-18)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2012 through February 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk … Village of Quogue Justice Court 2015M18 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Mid-Hudson Library System – Procurement (2016M-261)
… Purpose of Audit The purpose of our audit was to examine the Library System’s procurement … cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves 66 regional …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Newburgh Enlarged City School District – Financial Management (2025M-32)
… million were also not approved by the Board before the transfer was made. However, to help promote transparency, … of applicable statutes, eligible liabilities, a historical cost trend analysis and their use. The Board did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32State Comptroller DiNapoli Releases School Audits
… reviewed reimbursements for 20 eligible students, 13% of the eligible student population, and determined claims … IT incident occurred. Additionally, auditors found that of the district’s 1,909 network user accounts, 1,896 were … manage fund balance and reserves. Officials’ practices of consistently appropriating fund balance and reserves that …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsThe VendRep System
… vendor and State contracting entity can view the status of the contract once it’s submitted for approval to the Office of the State Comptroller. Log in or create an account to … The VendRep System includes all four versions of the questionnaire. The appropriate version of the …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemDriver Responsibility Assessment Program
… laws enacted to promote safety and protect consumers. In an effort to prevent the repeated behavior of problem drivers and to improve traffic safety, in November 2004, the State Legislature amended the Vehicle … on drivers who accumulate six or more points on their driving record within an 18-month period. The Program …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… by a “right to shelter” mandate, New York City provides temporary emergency shelter to every eligible person who … prescribed ranges. In addition, the various DHS data systems were not integrated, making data sharing and analysis …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followOpinion 2000-15
… volunteer to assist a fire district fire department within New York State on an on-going basis pursuant to General … volunteer his or her services on an on-going basis to a New York State fire district fire department. General … towns, cities, villages and fire districts, and to New York State laws (see Municipal Home Rule Law §2[5], [12]) …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Required Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [.xlsx] AC237 – Statement of …
https://www.osc.ny.gov/local-government/required-reportingIslip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement procedures for … account clerk applied the Director’s electronic signature to the general disbursement checks. Key Recommendations … check signature policy that authorizes designated signees to use electronic signatures to imprint on Authority checks …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Clyde-Savannah Central School District – Financial Condition (2015M-338)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in Seneca County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Purpose of Audit The purpose of our audit was to evaluate the financial operations of the District for the period July 1, 2013 through July 31, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialState Agencies Bulletin No. 147
… (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective Date Immediately …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditOverview – Information Technology Contingency Planning
… an organization’s critical business processes in the event of a disruption. It provides detailed guidance for continuing … specifically for IT disruptions is a necessary part of business continuity planning. IT contingency planning … procedures and technical measures that enable the recovery of IT operations after an unexpected incident. A disruptive …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview