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XVI.1 Financial Reporting Overview – XVI. Financial Reporting
… time to time, the GASB will issue statements prescribing new or revised accounting and financial reporting … for preparing the financial reports. The Comptroller is authorized to obtain additional reports as necessary from … Package (AFRP) . The AFRP completion process is noted where applicable to specific policies in this chapter. Any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewSUNY Bulletin No. SU-356
… bulletin is to provide agencies with the Process Change for SUNYs Voluntary 403b Savings Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planState Agency Small-Dollar Purchases (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, State Agency Small-Dollar Purchases (2009-S-56). Background In our initial audit report, which was issued on September 9, … of implementation of the three recommendations included in our initial report. Key Findings OGS officials made …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… our audit was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services … by an elected five-member Town Board, contracts with a fire company to provide services in its fire protection district and with an ambulance company for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… Specifically: Seventeen IT assets (11 Chromebooks and six Apple devices) with estimated total costs of $5,820 based on …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… and restaurant purchases, and food purchases for “going away parties,” a teacher’s bridal shower and staff holiday …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… were at the lowest possible cost and ensured that invoices for electricity usage were accurate. Key Findings BOCES … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored … company (supplier) after contract expiration, resulting in BOCES paying a higher per kilowatt-hour (kWh) rate than if …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
Determine if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic school students
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolOpinion 91-25
… to salary increments or steps based on longevity and to holiday pay); (employment restrictions) GENERAL MUNICIPAL … to longevity salary increments or steps, but not to holiday pay. A firefighter receiving payments pursuant to … Municipal Law, §207-a(2) is entitled under the statute to holiday pay and to salary increments or steps based on …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 93-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS OR NOTES -- … issued pursuant to Local Finance Law 5490 may provide at the time of original issuance that the interest rate payable …
https://www.osc.ny.gov/legal-opinions/opinion-93-8DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Auditors also found the library’s former president had unlimited access to the payroll system and routinely changed … For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/libraries/2014/wyandanch.pdf DiNapoli … filing a complaint online at [email protected].us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsDiNapoli: Pleasant Valley Town Clerk Charged in Theft of Fees
… town and manipulated town accounts to disguise her theft. "Ms. Hart violated the public trust by stealing town fees and … with law enforcement, exposed the money transfers that Ms. Hart allegedly used to mask her thefts. I thank the State …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-pleasant-valley-town-clerk-charged-theft-feesAgency Financial Reporting Package
… summarization and reporting of unique financial data and information maintained at State agencies. Financial data and … (GAAP). For more information about the AFRP, please contact the Bureau of Financial Reporting and Oil Spill … credentials. New Users To request an account be created, contact OSC BFR at (518) 474-3277or [email protected] . Once …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageDiNapoli: Buffalo City Schools Technician Worked Second Job Simultaneously
… City School District’s supervision of its service repair center, which is nearing completion. DiNapoli encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving … Division of Investigations, 14th floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-buffalo-city-schools-technician-worked-second-job-simultaneouslyDiNapoli Announces Robin Lois to Oversee Local Government Division
… State Comptroller Thomas P. DiNapoli today announced the appointment of former … more than 300 responsible for auditing and budget reviews, training local officials, monitoring local fiscal stress, and … business operations. She is a graduate of Mount Saint Mary College. She started on Jan. 4. Her annual salary is $193,589. …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionXII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… has been rejected by the Office of the State Comptroller (OSC), the Business Unit should address all of the reasons the … BULKLOAD BUSINESS UNITS When rejecting a voucher, OSC will reject and delete the voucher, which reverses the … invoice number that was used in the original submission to OSC. Business Units should follow the bulkload process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherReview of Growe Technologies Inc.
… electronic medical health records called Meaningful Use (MU) and ICD-10. In November 2013, the Health Science Center … with Growe for healthcare IT services to implement MU and ICD-10 at Downstate. In April 2014, Downstate entered …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incBelfast Central School District – Procurement (2016M-317)
… Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates one school … auditor did not always ensure that purchases were made in compliance with the policy or require District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Highland Central School District – Financial Condition (2013M-358)
… in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is governed by … in a deficit fund balance in the school lunch fund and a decline in the general fund balance. District relied on … balanced budgets that are based on reasonable revenue and expenditure estimates. Adopt a formal budget process …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a Board of … Buffalo Academy of Science Charter School School Building Lease …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138