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Village of Spencer – Financial Condition (2013M-119)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background … If the Board believes it is necessary to accumulate money for a future planned purpose, it should consider formally establishing authorized reserves as provided for in statute. The Board may also choose to use the excess …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Minetto – Financial Condition (2013M-284)
… fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board has adopted budgets … the financial condition of the general, highway and lighting district funds has diminished in recent years, … had unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… benefit corporation which offers assistance, including commercial loans and exemptions from certain taxes, to … to the affected taxing jurisdictions. The Agency made commercial loans of its own money without statutory … consistent with statutory requirements. Cease making commercial loans directly. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period June 1, 2011 … through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Big Flats – Financial Management (2013M-170)
… of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background … revenues, expenditures, and fund balance available for appropriation. Adopt a fund balance policy governing the … establishing authorized reserves to accumulate money for a future purpose. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Division of Housing and Community Renewal Bulletin No. DH-22
… Pursuant to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing Longevity Payments for employees represented by Bargaining Unit 67 in the … Pay Period 15L, the agency may submit Longevity Payments for eligible employees who received a five (5) or ten (10) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesState Comptroller DiNapoli Releases Municipal Audits
… swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not … Annual Update Documents were not filed in a timely manner for fiscal years 2018 through 2020. Kortright Rural Fire … or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 793
… immediately, the DOB must be entered in Personal Data for new employees who participate in the TIAA/CREF Retirement … Interface file to accept this information electronically for participating agencies. Affected Employees New enrollees … in PayServ. Agency Actions Agencies must enter the DOB for new enrollees to TIAA/CREF by following this path: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/793-date-birth-dob-requirement-new-members-tiaacref-retirement-planXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… signature affixed thereto. Refer to attachment for examples of acknowledgments . The requirement for acknowledgment applies to the signature of the contractor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureIX.12.K Functional Clearance Patterns – IX. Federal Grants
… liabilities, it is necessary for OSC to develop functional clearance patterns. This is done by compiling data from the … then uses this information to calculate dollar-weighted clearance patterns for all payments made from federal funds. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsIX.12.G Check Clearance Patterns – IX. Federal Grants
… may require states to develop check clearance patterns for the purpose of: Timing the drawdown of selected federal … calculating CMIA interest owed to the Federal Government for the time that federal funds are held in state bank …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsAppendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Law Section 64 and individual city charters Libraries – For public libraries – Education Law Section 259(1); For special district libraries refer to the enabling …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionXIII.10.D Refunds Owed to the State by an Employee - To Agency Sole Custody Account – XIII. Employee Expense Reimbursement
… account at the time of submission of the expense report for the fund advanced and the business purpose for which the fund was advanced. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetCUNY Bulletin No. CU-838
… Dates: Effective in paychecks dated July 24, 2025, for Institution Current and August 7, 2025, for Institution Lag employees. OSC Actions: OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changesAccounts Payable Advisory No. 35
… in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies receive volume discounts … of payment. Agencies are not allowed to use this term for other types of payments and must receive prior approval …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsAccounts Payable Advisory No. 40
… Subject: Business Units must always use the invoice and distribution lines in the Statewide Financial System (SFS) Guidance: Guide to … - Paying for Miscellaneous Charges has been added, with the following information: In order to account for payments … Business Units must always use the invoice and distribution lines in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/40-misc-charge-amount-field-balancing-sectionValley Stream Union Free School District #30 – Purchasing (2016M-171)
… 1, 2014 through December 31, 2015. Background The Valley Stream Union Free School District #30 is located in the Town … Valley Stream Union Free School District 30 Purchasing 2016M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Poland Central School District – Procurement (2015M-355)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through September 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $13.5 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Town of Sheldon – Financial Management (2017M-261)
… was to determine whether the Board effectively managed and monitored fund balance for the period January 1, 2014 … The Town of Sheldon is located in Wyoming County and has a population of approximately 2,410. General and highway fund budgeted appropriations for 2017 totaled …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Hicksville Union Free School District – Purchasing (2016M-34)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $130.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34