Search
V.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… agencies will be able to access the complete list of Fund codes in the SFS. Fund will be inherited on transactions to … the fund, whether the fund is eligible for Fringe Benefits billing, and whether it is subject to cash validation. For … instruction on this topic, visit job aid SFS Fund codes published to SFS Coach. SFS Coach is accessible from …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingRockland County – Budget Review (B22-6-9)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … general fund as of December 31, 2012. Additionally, New York State Local Finance Law Section 10.10 requires all …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9XIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW New York State reimburses employees for overnight lodging and meals based on an allowance established … REV. 09/11/2015 … New York State reimburses employees for overnight lodging and meals based on an allowance established …
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
… or patient cash; Unaccounted for cash in agency cash advance accounts, including unrecovered payroll corrections … advances made to current or former employees; Unrecovered salary correction payments or employee expense payments made …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assetsContract Advisory No. 4
… Agencies may have multiple Business Unit/ Department ID combinations, but only certain of those combinations are … created in the SFS must use a Business Unit/Department ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be found in the Guide to Financial …
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 … City University of New York (CUNY) campus security and nursing titles who meet the eligibility criteria are … . In addition, a memorandum dated October 1, 2020 from Carmelo Batista, Jr. University Executive Director of …
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
… General Municipal Law 5 authorizes local governments and school districts to pay for the actual and necessary … A “conference” is defined as a convention, conference, or school conducted for the betterment of any local …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… pockets,” DiNapoli said. “Medicaid is a vital program, and my office will continue to partner with law enforcement to hold those who attempt to defraud it accountable. My thanks to District Attorney Carney and Schenectady County …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidAvoca Central School District – Procurement (2025M-29)
… complete report – pdf] Audit Objective Did Avoca Central School District (District) officials make procurements in … – February 20, 2025 Understanding the Program Generally, school district (district) purchases should be made in the … The CAP should be posted on the District’s website for public review. 1 The piggybacking exception allows a district …
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)
… [read complete report - pdf] Audit Objective Did the Remsenburg-Speonk Union Free School District (District) … districts may retain a portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and … ($5.6 million) were for special education instruction. From fiscal years 2019-20 through 2022-23, the District’s …
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
… host site when you visit a social media site. Information (photos, videos, messages, etc.) you share with or post to our …
https://www.osc.ny.gov/help/social-media-use-policyCost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of inflation. Once you are eligible , you automatically … with State law, the annual COLA percentage is 50 percent of the rate of inflation at the end of the State fiscal year …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentState Contract and Payment Actions in October
… approved 1,469 contracts for state agencies and public authorities valued at $44.7 billion and approved … transportation services for the Niagara Wheatfield Central School District. Office of General Services $2.7 million with … Ulster County. Division of State Police $107.9 million for public safety communication services and equipment statewide …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-octoberDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… by the budget director, with exceptions including school aid and public assistance. Support from Washington is critical if … in annual Medicaid payments and $110 million in non-public school aid payments to the following state fiscal year …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerCity of Newburgh – Budget Review (B6-15-24)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for …
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
… accounting and financial reporting principles. From time to time, GASB will issue statements that prescribe accounting … The procedures listed below have been developed in order to ensure a smooth transition when implementing a new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information technology … is located in the Town of Southampton, in Suffolk County, and has a population of approximately 1,500 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the water and sewer … is located in Allegany County. The Village is governed by a Board of Trustees consisting of a Village Mayor and four … sewer funds. Adequate financial reports were not provided to the Board on a monthly basis. Therefore, the Board has not …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… complete report – pdf] Audit Objective Determine whether the former Town Supervisor (Supervisor) maintained timely, complete and accurate accounting records and reports to allow the Town Board (Board) and department heads to monitor …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185State Agencies Bulletin No. 1946
… of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is effective … Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as … submit corrections prior to November 19, 2021 . Requests for a gency name and address corrections may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-tax