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State Comptroller DiNapoli, Senator Cooney and Assemblymember Solages Urge Governor to Sign Contract Legislation
… Solages in urging the Governor to sign this vital piece of legislation.” Assemblymember Solages said “The …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-senator-cooney-and-assemblymember-solages-urge-governor-sign-contractGASB Statement 87, Leases
… sale-leaseback accounting. Example A state agency sells a piece of property in Hamilton County to KAL Ltd. The sale … asset or service attached). Example A state agency owns a piece of land in Saratoga County and leases it to a private …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… intangible service such as banking services, repairs and maintenance, computer services, consultant services, … bonds. Food Preparation 55120 Food Preparation Independent contractors engaged to prepare and distribute food/ meals to … tools, paint and painter supplies, etc. 57003 Asphalt / Road Surfacing Asphalt or road surfacing materials used to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceX.7 Overview – X. Guide to Vendor/Customer Management
… POLICIES A Customer is an entity providing or owing monies to the State or one of its Business Units. Business Units use … A Customer is an entity providing or owing monies to the State or one of its Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7-overviewIX.12.A Key Provisions – IX. Federal Grants
… disbursements to states; States must draw federal funds in amounts necessary to fund only “actual immediate cash … annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold … upcoming state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsOverview – Travel and Conference Expense Management
… expenses. One of the purposes of this guide is to provide you with an overview of key elements that you should consider when developing or updating your travel … One of the purposes of this guide is to provide you with an overview of key elements that you should consider …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewCaribbean Heritage Month Celebration
… the event below. 2022 Honorees Michèle Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District Michèle Voltaire Marcelin Artist Roxanne Persaud New York State Senator, 19th District …
https://www.osc.ny.gov/caribbean-heritage-month-2022Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… government obligations 13,056,037 80,000 Municipal bonds 6,528,019 Corporate bonds 16,320,047 Corporate stocks 26,112,075 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assetsTown of Hempstead – Information Technology Access Controls (2021M-158)
… so they understand IT security measures and their roles in safeguarding data and IT assets. In addition, sensitive IT control weaknesses were … with our recommendations and indicated that they were in the process of implementing corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158Worcester Central School District - Fund Balance Management (2022M-75)
Determine whether the Worcester Central School District District Board of Education Board and officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Village of Little Valley – Capital Project Management (2020M-129)
… project debt payments. Village officials incurred $67,000 in additional expenses because they were unable to comply … completion date was December 2017 but was completed in October 2020. Key Recommendations Adhere to original … all change orders, to ensure the project is completed in a timely manner and avoid unnecessary costs. Village …
https://www.osc.ny.gov/local-government/audits/village/2021/01/15/village-little-valley-capital-project-management-2020m-129Kingston Housing Authority – Board Oversight (2020M-103)
… of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key … of Commissioners Board provided adequate oversight of Kingston Housing Authority Authority operations …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Town of New Windsor – Information Technology (2020M-137)
… training. Have a disaster recovery plan. Ensure online banking agreements comply with New York State General … of IT assets and data against loss or destruction. Ensure online banking agreements comply with GML, and that those who perform online banking transactions are familiar with its content. As …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-new-windsor-information-technology-2020m-137Hauppauge Union Free School District – Leave Accruals (2022M-150)
… and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Bemus Point Central School District - Financial Management (2019M-216)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings The Board overestimated … by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216South Seneca Central School District – Financial Management (2015M-255)
… The South Seneca Central School District is located in the Towns of Ovid, Lodi, Romulus and Covert in Seneca County and the Town of Hector in Schuyler County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/south-seneca-central-school-district-financial-management-2015m-255Rondout Valley Central School District – Financial Management (2015M-296)
… July 27, 2015. Background The Rondout Valley Central School District is located in the Towns of Marbletown, … Rondout Valley Central School District Financial Management 2015M296 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/rondout-valley-central-school-district-financial-management-2015m-296Saratoga Springs City School District – Fund Balance (2016M-99)
… The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, Malta, Milton, Saratoga and Wilton in Saratoga County. The District, which operates eight … to ensure the amount of the unrestricted fund balance is in compliance with the Real Property Tax Law limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Oriskany Central School District – Procurement (2017M-87)
… audit was to determine whether the procurement of goods and services was appropriate and was compliant with competitive bid statutes and District … Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $14.7 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Mount Markham Central School District – Reserve Funds (2016M-73)
… The Mount Markham Central School District is located in a number of towns in Herkimer, Madison, Oneida and Otsego Counties. The … determine if the balances are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73