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Selected Aspects of Discretionary Spending
… insanitary, deteriorated and deteriorating conditions" on the Lower West Side of Manhattan. The Authority was … is particularly important for the board to develop policy on the proper use of Authority discretionary funds that … would and would not be appropriate expenditures. Also, on October 9, 2007, the New York State Attorney General …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… from an old NYS01 project that was converted and closed for transacting. If the new converted Project ID has or will … to post the credit against it, the agency should wait for the expenditures to be on the new project. If the new … does not have enough expenditures against it to allow for a credit to expenses, agencies will need to transfer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… invoices. With few exceptions, as described later in this section, Business Units should use the invoice number … it can create a second voucher with invoice number 123-2 in the Invoice Number field to make the second payment. In certain circumstances, a vendor may be unable to provide a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirementsSUNY Bulletin No. SU-294
… and Retention Payments. Affected Employees Employees in the State University Graduate Student Negotiating Unit … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and existing doctoral students in selected programs. Certain comprehensive colleges are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-294-suny-recruitment-and-retention-payments-gsnu-employeesIII.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… the Statewide Financial System (SFS) electronic vendor portal. Completion of this certification will identify that … certification is removed by the vendor through this same portal. The Office of the State Comptroller reserves the … website ( https://www.osc.state.ny.us/state-vendors/portal/15-day-prompt-payments-small-businesses ) for more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityControls Over Revocable Consents
… Objectives To determine whether the New York City Department of Transportation (DOT) has billed and … all structures requiring a revocable consent have one in place. Our audit covered the period from July 1, 2016 …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsCUNY Bulletin No. CU-747
… Staten Island 103XX New York State Zip Codes Nassau County 110XX, 115XX, 117XX, 118XX Suffolk County 005XX, 06390, 117XX (except 11719, 11764. 11778, 11786, 11789, and 11792), 119XX Westchester County 105XX (except 10509, 10512, 10516, 10524, 10537, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases School District Audits
… $1.9 million. Officials could not demonstrate the balances in the four remaining reserves, totaling approximately … services provided totaling $65,254, which resulted in the district not realizing $32,627 in revenue. The district lacked adequate procedures to ensure …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Bedford Central School District – Medicaid Reimbursement (2025M-43)
… Individual Education Plans (IEPs) 1 for students enrolled in special education programs. The District’s 2023-24 special … action. Appendix D includes our comments on issues raised in the District’s response letter. We conducted this audit … of the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43State Agencies Bulletin No. 1754
… of the NYSLRS Redesign Project Background As mentioned in Payroll Bulletin #1745 , NYSLRS rolled out a new information system in May 2019. The NYSLRS information system now starts, stops, … 18, 2019 OSC Actions OSC will update the Deduction table in PayServ to remove agency update for the above referenced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1754-payserv-changes-agency-update-ability-new-york-state-and-localAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… of 2017-18, the District exceeded the 4 percent statutory limit on unrestricted fund balance by about 2 percentage … $3 million in two of the last three fiscal years. The debt service fund and most reserve funds are not being used, … insurance and tax certiorari reserves are overfunded. The debt service fund and overfunded reserves had balances …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… New York State Comptroller Thomas P. DiNapoli today announced the … for allegedly misappropriating more than $5,000 in public funds by pocketing parking permit fees; code enforcement … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsBallston Area Recreation Commission – Board Oversight (2015M-269)
… 1, 2012 through April 30, 2015. Background The Ballston Area Recreation Commission is a joint activity established to … 60 days after the close of the fiscal year. … Ballston Area Recreation Commission Board Oversight 2015M269 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269State Agencies Bulletin No. 1224
… changed for 2013. The new withholding tables can be found in IRS Notice 1036 (Early Released Copies of the 2013 … *Please note: The new withholding requirements will appear in Publication 15 (Circular E), Employers Tax Guide. Publication 15 will be posted on IRS.gov in early 2013. Nonresident Alien Federal Withholding The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1224-update-internal-revenue-service-irs-tax-withholding-requirements-2013City of Newburgh – Budget Review (B6-16-17)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. New York State …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… did not document 1,593 scheduled services totaling $54,054 in the special education system (system) as having been … Ensure service providers document all service encounters in the system. District officials generally agreed with our … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189DiNapoli Announces Sale of General Obligation Bonds
… of the State of New York on March 13, 2019, as set forth in the Notice of Sale published in The Bond Buyer on March 8, 2019. The bonds will be dated … spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsLaGrange Fire District – Board Oversight (2014M-127)
… from the Town of LaGrange and the County of Dutchess, in which it is located. The District, which is governed by an … ensure that the District does not enter into any contract in which an officer or employee has a prohibited interest. … independent audit of the District’s records is completed in a timely manner. Ensure that the Treasurer is a duly …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… The Olean Volunteer Fire Company No. 1, Inc. is located in the Town of Olean, Cattaraugus County, and provides fire … During 2014, the Company received approximately $43,400 in revenues and incurred expenses of approximately $19,700. … Ensure that Board minutes are complete and remain in the Company’s custody. Review and approve bills prior to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overJamison Road Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2015M-95)
… Fire Company, Inc. is a volunteer organization located in the Town of Elma, Erie County. The Company, which provides … did not always deposit receipts and cash advances in a timely manner. Key Recommendations Properly approve … that fundraiser cash advances and receipts are deposited in a timely manner. … Jamison Road Volunteer Fire Company Inc …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/11/06/jamison-road-volunteer-fire-company-inc-internal-controls-over