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Hammond Central School District – Financial Management (2024M-70)
… Audit Objective Determine whether the Hammond Central School District (District) Board of Education (Board) and … action. … Determine whether the Hammond Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Merrick Union Free School District – Financial Management (2024M-64)
… Board and District officials reduced surplus fund balance from 19 percent at June 30, 2015 to 8 percent as of June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Southampton Union Free School District – Financial Management (2024M-43)
… $5.3 million over five years, that was not used to pay operational expenses and made year-end unbudgeted transfers to reserves, totaling $21.6 million, to stay within the … budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have overfunded an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… additions/reductions to the ARO liability in the current year If the asset was retired from service in the current year, any amounts that remain to be paid in future fiscal …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Agencies Bulletin No. 1788
… deductions for the SEFA Campaign for the 2020 calendar year. Affected Employees All New York State employees are … amount to be deducted from each paycheck in the calendar year, not the total amount of the pledge. State agencies … Administration (Lag) 12/09/2020 Institution (Current) 12/16/2020 Administration (Current) 12/23/2020 Flat/Addl. Amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1788-2020-state-employees-federated-appeal-sefa-campaignDiNapoli Honors Community Leaders During Lunar New Year Celebration
… State Comptroller Thomas P. DiNapoli hosted a reception in celebration of Lunar New Year on Thurs., Jan. 30 in Brooklyn, New York. Photos of the event, including the individuals and groups that DiNapoli … of the local community and its organizations through many charitable and fundraising events held at her …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… does not have a valid address for the payee, or the agency can demonstrate that the only address on file is not the … SFS. Information on updating the Departmental addresses can be obtained by contacting the SFS Helpdesk. Signed … https://www.osc.state.ny.us/unclaimed-funds . Questions can be directed to OUF at the Contact Us web link …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentFreeport Union Free School District – Financial Management (2024M-49)
… and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. Because they consistently and significantly … contribution reserve has about $18.9 million, enough to pay annual expenses for almost 13 years. Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49XI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… The purpose of this section is to provide guidance to state agencies on: Assessing the need for equipment and software maintenance contracts; Determining price reasonableness for those … or malfunctioning equipment. SOFTWARE MAINTENANCE The term “software” has been used to describe a variety of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsJustice Center Audits
… to officers and employees of the state comptroller for the purposes of a duly authorized performance audit. Memo …
https://www.osc.ny.gov/legislation/justice-center-auditsLong Beach City School District – Financial Management (2023M-147)
… this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and … revenues by an average of $1.6 million annually for a three-year period. Adopted budgets that appropriated … million and $4.1 million, totaling more than $8.5 million for a three-year period. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147IX.1 Accounting for Federal Grants – IX. Federal Grants
… Overview The purpose of this chapter is to explain terminology, policies, and procedures used in connection with federal grant accounting, drawdowns, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewState Agencies Bulletin No. 2346
… All agencies with appropriations due to lapse on June 30, 2025 are affected. Background: Appropriations allocated to … row into the Department Budget Table USA (refer to Job Aid for instructions) in PayServ related to that position … a valid chartfield string effective the beginning of the pay period for the check dates listed above. Examples of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2346-updating-payserv-chartfield-strings-june-lapsing-eventsBrownfield Cleanup Program
… 2025. About the Program Brownfields are properties where a hazardous substance is present at levels exceeding DEC … of sites makes them more attractive to potential buyers by removing a barrier to redevelopment. Individuals … to the Registry and owners receive an added benefit of being able to claim tax credits for remediation when it’s …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programXII.4.A Vendor Requests for Payment – XII. Expenditures
… in its normal course of business, or a vendor certified Statewide Financial System (SFS) Claim for Payment Form ( AC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentAccessibility for People With Disabilities (2022-S-3)
To determine whether the Office of Parks, Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can accommodate persons with disabilities, including meeting State and federal requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s3.pdfAccessibility for People With Disabilities (2022-S-3) 180-Day Response
To determine whether the Office of Parks, Recreation and Historic Preservation has taken adequate steps to ensure State parks and historic sites are accessible and can accommodate persons with disabilities, including meeting State and federal requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s3-180response.pdfRoadmap for State Debt Reform
State debt levels and processes have been debated in New York for many years. New York’s high and growing debt burden and its impact on taxpayers have been points of concern for the State’s budget practices.
https://www.osc.ny.gov/files/reports/pdf/roadmap-for-state-debt-reform.pdfAgencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfFederal Funds to New York City: Social Services Block Grant
The Social Services Block Grant (SSBG) (Assistance Listing Number 93.667), provides flexible federal funding, administered through the United States Department of Health and Human Services to states and territories to support social services for low-income households.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-social-services-block-grant.pdf