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XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… System. See the following sections in this Chapter for additional detail on paying and reconciling each type of … supplier reward programs. When creating the voucher for PCard transactions, the agency must select the PCard supplier’s Supplier ID: 1000009372 for Citibank or 1100273879 for JPMorgan Chase Bank, N.A. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… OVERVIEW AND POLICIES All vendors providing goods or services to New York State must be registered in the … AND POLICIES New York State agencies can directly enter information in the Statewide Financial System (SFS) Vendor … organization name as it appears on legal documents (e.g., social security card, charter, Federal tax documentation, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationOpinion 90-32
… is to be financed from taxes levied in the fiscal year in which the expenditure is made (see Opn No. 82-192, …
https://www.osc.ny.gov/legal-opinions/opinion-90-32March 2000: Handicapped Parking Education Program
… amends the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county and the City of New York … The municipality's share will be used for local justice programs and purposes. At least ten percent of the … in account code A889 Miscellaneous Reserve. … March 2000 Handicapped Parking Education Program …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… from waste water, park and recreation, or building permit fees. Invoices for payment of sludge fees were not … to the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable … policies requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mState Agencies Bulletin No. 1239
… Critical Date(s) for Agency Action Cost Center updates in SFS must be completed by March 15, 2013 , prior to the … the Fiscal Year End processing. Updates to Position Pools in PayServ must be completed by March 25, 2013. Background In order to process necessary Fiscal Year End activities, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1239-updates-account-codes-attached-position-pools-sfs-fiscal-year-endLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company … and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialSt. Lawrence County – Financial Condition (2013M-46)
… the Chair. The County’s budgeted expenditures for fiscal year 2012 totaled approximately $204.9 million for the … in the general fund decreased 68 percent from fiscal year 2007 to 2011. During that period, the unexpended funds remaining at year end declined from an $11 million surplus in 2007 to a …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Waverly Central School District – Financial Condition (2013M-148)
… The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March … 26, 2013. Background The Waverly Central School District is located in Tioga and Chemung Counties. The District is … intentionally continue to collect taxes in excess of what is necessary for financing current operations in an …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Laurens Central School District – Budgeting and Reserves (2013M-135)
… to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The … 2008. In fact, the District has had operating surpluses for the past several years. Instead of spending down the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Liberty Central School District – Budget Review (B4-13-4)
… food service fund to determine how much fund balance they can reasonably appropriate before they adopt their 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… of our audit was to review the Board's oversight of Library operations for the period January 1, 2013 through December 31, 2013. Background The Roosevelt Public Library, which is located in the Town of Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Head Start of Rockland, Inc. (HSOR) on … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualVillage of Unadilla – Budgeting (2013M-143)
… our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background … The Village budgeted appropriations were $684,497 for the general fund, $243,285 for the water fund, and $19,535 for the library fund for the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Maybrook – Water Operations (2013M-121)
… internal controls over the Village’s water operations for the period June 1, 2010, through September 25, 2012. … and four Trustees. The water fund budgeted appropriations for the fiscal year ended May 31, 2012 were approximately … approval. Interfund advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121City of Yonkers – Budget Review (B21-6-8)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2021-22 and the related justification …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Comptroller DiNapoli Releases School Audits
… billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1DiNapoli Releases Municipal Audits
… the town does not maintain records of leave accruals for employees and has no way of determining the accuracy of time …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… capital improvement project expenditures for the period July 1, 2009, to December 11, 2012. Background The Fairport Central School District is located in the Town of Perinton, in Monroe … for the use of the surplus balances in unexpended surplus funds identified in this report in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalIX.2.B Terminology – IX. Federal Grants
… Assistance Listing Number (ALN) is a unique five-digit number that identifies federal grants … Automated Standard Application for Payments (ASAP) is an electronic payment and information system developed in … flow of federal funds to the state. Once an ASAP account is established, the federal agency can increase or decrease …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminology