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Rockland County – Budget Review (B22-6-9)
… expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9Olean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Rieman and the New York State Police announced the arrest of Terry Gaylor Jr., for allegedly stealing over $116,000 from the City of Olean Fire Department (COFD). Gaylor Jr., a former trustee … by allegedly stealing funds meant to protect the citizens of Olean to fund his personal business and lifestyle,” …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentIX.6.E Education Department - G5 System – IX. Federal Grants
… agency is required to register their UEI and the State’s Tax Identification Number (TIN) with the System for Award … grants without having to initiate a payment request. Funds can be returned via G5 provided there are other grants that … The Federal Department of Education and state agencies can view relevant data online, such as up-to-the-minute …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… entries will be created, based on configuration templates, to create balancing entries. Fund is considered a statewide … the SHARE SetID, which means all agencies will be able to access the complete list of Fund codes in the SFS. Fund will be inherited on transactions to support recording cash balances at the fund level of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingService Credit Purchase Payments – Legacy Reporting
… contributions, plus interest (if applicable), by means of: A single lump sum payment; or Transferring funds through … or account (this method can only be used for the purchase of optional service credit); or Payroll deductions spread over a period of time equal to or less than the number of months they are …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsTown of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2012 to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317XIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… within the continental US (CONUS) and by the Department of State for travel outside the continental US (OCONUS). By … Changes to the OCONUS rate take effect on the first day of the month and may occur during any month throughout the … available by Federal Fiscal year which begins on October 1 of each year. These rates are found at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesXII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Policy References: To enable the Office of the State Comptroller (OSC) to carry out its fiscal responsibility under Article 2, Section 8 of the State Finance Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsContract Advisory No. 4
… Unit/ Department ID combinations, but only certain of those combinations are valid for use in creating … ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be … (GFO), Chapter XI, Section 2 - Comptroller Approval of Contracts and General Contracts Processing . Contracts …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideCUNY Bulletin No. CU-694
… Purpose The purpose of this bulletin is to provide agency instructions for processing the December … Association, provides for a uniform allowance payment to eligible employees . In addition, a memorandum dated … their first three uniform allowance payments, are entitled to the December 2020 Uniform Allowance Payment as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-694-cuny-december-2020-uniform-allowance-payment-0Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… districts to pay for the actual and necessary expenses of travel, meals, lodging, registration fees and tuition fees … conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of firefighters or officers, if believed to be of benefit to …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesOpinion 2002-8
… be in the public interest. Certified copies of the board's determination must be recorded in the county clerk's office … interested persons (Town Law §202-c[1]). The board must cause a copy of the order, certified by the clerk, to be … was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Avoca Central School District – Procurement (2025M-29)
… (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that goods and … do not solicit competition during the procurement of goods and services, taxpayers have less assurance that … also did not develop procedures governing the procurement of goods and services not subject to New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Remsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… Union Free School District (District) Board of Education (Board) and District officials properly manage … – June 30, 2024 Understanding the Program A key measure of a school district’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mSocial Media Use Policy
… The Office of the State Comptroller (OSC) manages multiple … accountability and increases the understanding of how taxpayer dollars are spent. The opinions and beliefs … users on our social media sites are those of the users and do not necessarily reflect OSC views or opinions. Comments …
https://www.osc.ny.gov/help/social-media-use-policyDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… and I urge state leaders to consider the long-term impact of this year’s actions to avoid tougher choices … billion in enhanced federal Medicaid funding will offset costs usually covered by state revenues, although at least … DiNapoli’s office says the Executive Budget is unclear on how the state would use billions of dollars in unrestricted …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerState Contract and Payment Actions in October
… Comptroller’s review and approval of contracts related to the COVID-19 crisis until Dec. 3, 2020. At the … Office of Addiction Services and Supports $9.8 million to Odyssey House Inc. for the Community Residences Program. … support for charges, and improper payments. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-octoberCity of Newburgh – Budget Review (B6-15-24)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… made to recommend early implementation if allowed by the statement. In order to implement early, all entities that are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… because the Board consistently levied the majority of property taxes in the town-wide (TW) funds, where … (TOV) funds. The Town paid additional costs of $51,400 to have the accounting records created, the annual …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185