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V.3.D Accounts – V. Chart of Accounts (COA) Governance
… alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception … values, to which alphanumeric values have been assigned for easy identification. Account ranges are assigned to … 60800-60899 Accounts captured on the Income Statement for Cash Reporting and Balance Sheet for GAAP Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… the Director of the Office of Management and Budget (OMB) to collect and distribute current information on federal … A-89: Federal Domestic Assistance Program Information to provide instructions to the federal awarding agencies and … updates as the need arises, which contains a comprehensive list of all domestic assistance programs. Each program is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedTown of Potsdam – Justice Court (2014M-014)
… 5, 2013. Background The Town of Potsdam (Town) is located in St. Lawrence County and has a population of approximately … and civil fees. During 2012, the Court reported $167,497 in fines, fees and surcharges to the Justice Court Fund. Key … exceeded the Justices’ total available cash, resulting in a cash shortage of $117,120 during the audit period. Fines …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Internal Controls Over Selected Financial Operations
… ending March 31, 2020, SLA generated nearly $67 million in revenue from license and permit fees. Key Findings SLA has adequate internal controls in the areas of revenues, payroll, procurement and … purchase of train tickets. The former employee left SLA in July 2019 and had two charges for $230 dating back to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsNYS Comptroller DiNapoli Statement on Major Support for Racial Equity Audit at Amazon
… a loud message to Amazon that they want the company to do more to address racial diversity, equity and inclusion. …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-statement-major-support-racial-equity-audit-amazonCity of Oneonta – Departmental Collections (2013M-13)
… The City of Oneonta has approximately 14,000 residents and is located within Otsego County in central New York. The … property taxes, sales taxes distributed by the County, and State and Federal aid, and departmental revenues. The Department of …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13CUNY Bulletin No. CU-657
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY Rate … Supervisor of Mechanics. Affected Employees CUNY employees in the title of Supervisor of Mechanics are affected. … 9, 2019. Effective Date(s) Increases can be submitted in Pay Period 14C (Institution), paychecks dated 10/10/2019. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-657-cuny-2019-rate-increase-supervisor-mechanicsDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… special education costs over a two-year period, according to an audit issued today by New York State Comptroller Thomas … district officials developed a more cost-effective way to provide special education services to students that eliminates tuition and avoids transportation …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationOneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s information … District personnel could not provide documentation to show justification and authorization for the 48 grade …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Morris-Eaton Central School District , Oriskany Central School District and the Vestal Central School District . "In today's fiscal … limit. In addition, three of the district's reserve funds did not have adequate support and plans for the …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-school-auditsPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… years. As a result, the District’s unexpended surplus funds increased from approximately $4 million at June 30, … years to project expenditures. Maintain unexpended surplus funds within the legal limits. Develop a plan to use the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationState Agencies Bulletin No. 446
… regarding previously issued Bulletin 435 - Change in the Manager of the NYS College Savings Program. Affected Employees Employees who participate in the College Savings Program. Effective Date Immediately … updated all payroll records for employees who participate in the College Savings Program, with the new account …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/446-additional-information-regarding-change-manager-nys-college-savingsWest Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … past four years by more than $3.8 million, which resulted in operating surpluses totaling $1.3 million. Therefore, the majority of the $2.4 million in Board-appropriated unexpended surplus funds was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178City of Long Beach – Budget Review (B24-7-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Cayuga County – Court and Trust Funds (2024-C&T-5)
The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 through June 30 2024
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5State Government Accountability - Special Reports
… Education State Fiscal Year 2022-2023 Report on Preschool Special Education State … Education Preschool Special Education Audit Initiative: 2020 Annual Report, June 2021 Preschool Special Education …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsTown of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agencys IDAs progress as of September 2024 in implementing our recommendations in the audit report City of Poughkeepsie Industrial Development Agency Project Approval and Monitoring 2021M168 released
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fCUNY Bulletin No. CU-475
… not processed automatically. Affected Employees Employees in Bargaining Units CB, GA, T8 and TC who meet the … Congress (PSC), yearly increments are to be processed in January for all eligible PSC employees. Effective Date(s) … will be sorted by agency code, then by employee name in alphabetical order. NHRP708 – Mass Increment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-475-january-2014-city-university-new-york-cuny-incrementsUnified Court System Bulletin No. UCS-258
… SK, SN, DR, S9, SR, SY who meet the eligibility criteria on 04/01/2018 may be eligible to receive the 2018 Longevity … are in salary grade 560 who meet the eligibility criteria on 04/01/2018 may be eligible to receive the 2018 Longevity … provided the employee: Is in an eligible bargaining unit on 04/01/2018; and Has completed 120 full work days in each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-258-april-2018-state-new-york-unified-court-system-ucs-longevity