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XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… System (SFS). When a Business Unit receives a paper invoice from a vendor for goods or services provided based on … order to liquidate the funds encumbered. Each electronic invoice submitted by a vendor must reference a purchase order … voucher in the Accounts Payable module from the electronic invoice. When the voucher is processed it will liquidate the …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderReview of the Enacted Budget: State Fiscal Year 2021-22
… 2021-22 Enacted Budget Revenue Article VII Bill (S.25090-C/A. 3009-C) Based on preliminary data for taxable income in the 2019 … become effective, thereby removing important deterrents to waste, fraud and abuse. These provisions include: $1.6 …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… costs plus professional services, materials, labor and site preparation. Buildings include any roofed structure used … touch-up plastering, replacement of carpet, tile, or panel sections; sink and fixture refinishing, etc. Exterior … and historic treasures, etc. that are purchased for public exhibition, research or education. 60720 Books/Media …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsMore About This Retirement Plan – Non-Contributory Plan with Guaranteed Benefits
… This retirement plan summary describes the benefits available to Tier 1, 2, 3, 5 and 6 Police and Fire Retirement System members covered by the Non-Contributory Plan. (There is no Tier 4 in the Police and Fire Retirement System.) These benefits are …
https://www.osc.ny.gov/retirement/publications/1513/more-about-retirement-planVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… must be in full compliance with all applicable state and federal laws, rules and regulations. Agencies should refer to the General Retention and Disposition Schedule for New York State Government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsIX.2.B Terminology – IX. Federal Grants
… at https://sam.gov/ Automated Standard Application for Payments (ASAP) is an electronic payment and information … needs. Federal awarding agencies establish individual grant award authorizations into ASAP accounts to control the … authorization entered in the ASAP system. Award - See Grant Award Award Periods relate to the length of time that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… Towns of Clinton, Hyde Park, Milan, Red Hook, Rhinebeck and Stanford in Dutchess County. The District, which is … activity collections were not always deposited timely and student treasurers did not maintain adequate supporting … to provide comprehensive guidance for District officials and students. The Board did not appoint a faculty auditor to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135City of Watervliet – Financial Condition (2017M-230)
… balanced, routinely monitored financial operations and took appropriate action to maintain the City’s fiscal … The City of Watervliet is located in Albany County and has a population of approximately 10,250. The City is … Budgeted appropriations for the general fund, water fund and sewer fund for 2017 totaled approximately $16 million. …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230West Niles Fire Company – Financial Activities (2017M-205)
… properly recorded and reported and money was safeguarded for the period January 1, 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in 1977 and affiliated … fire protection services to Fire District residents. For 2016, revenues totaled $49,781 and operating expenses …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Odessa-Montour Central School District – Financial Condition (2016M-71)
… is located in the Towns of Catherine, Cayuta, Dix, Hector and Montour in Schuyler County; the Towns of Van Etten and Veteran in Chemung County; and the Town of Enfield in Tompkins County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Jamestown City School District – Financial Condition (2015M-120)
… City School District is located in the City of Jamestown and Towns of Busti, Carroll, Ellicott and Kiantone in Chautauqua County. and has a population of approximately 5,800. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Village of East Hampton – Information Technology (2015M-187)
… through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Town of Saugerties – Information Technology (2015M-117)
… whether the Town’s IT assets were adequately safeguarded for the period January 1, 2014 through February 28, 2015. … notification policy or a comprehensive inventory policy for all hardware and software. Key Recommendations Limit the … and establish a comprehensive inventory policy for all hardware and software. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Town of Ballston - Water Fund Financial Operations (2023M-60)
… complete report – pdf] Audit Objective Determine whether the Town of Ballston (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings … delinquent accounts were not accurately relevied, and the Town lost revenue. Officials did not maintain an …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60Manhasset Union Free School District – IT Asset Management (S9-22-15)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Town of Danby – Audit Follow-Up (2022M-8-F)
… fees for a variety of purposes, including marriage, dog and environmental licenses, and certified copies of …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fCity of New Rochelle - Elevator Inspections (2018M-62)
… as required by the New York State Uniform Fire Prevention and Building Code (Code) or the City of New Rochelle’s (City) … Master List included 226 properties with 308 elevators and related equipment, our visits to 58 properties disclosed 140 elevators and related equipment that were not included. 75 of 85 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Rhinecliff Fire District – Board Oversight (2024M-154)
… their ability to make informed financial decisions and cannot assure taxpayers and other interested parties that the District’s financial activities are adequately accounted for and reported. Specifically, the Board did not collectively …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Barnard Fire Department – Financial Controls (2015M-134)
… to ensure that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period … of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue services for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134DiNapoli: School District Tax Levy Cap at 2%
… at 2%, up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, … at 2 up from 123 last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percent