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VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… expenditures of the funds involved. An appropriated transfer moves monies from one fund to another by charging an … VII language bills each year as part of the Enacted budget. The majority of operating transfers are executed by … Operations (OSC BSAO) upon request of the Director of the Budget. However, there are legislative authorizations in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… informs agencies how to make a payment to a single payment vendor in the Statewide Financial System (SFS). Specific agencies use … to the State, and the Office of the State Comptroller’s Vendor Management Unit (VMU) does not maintain their … informs agencies how to make a payment to a single payment vendor in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorEldred Central School District – Budget Review (B4-15-3)
… the State aid revenues in the proposed budget and amend them to be more in line with the NYS preliminary estimate. Amend the proposed budget for health insurance appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Operational Advisory No. 6
… completed recording all re-appropriations contained in the 2026-2027 fiscal year enacted budget. All appropriations scheduled to lapse on June 30, 2026, should now contain the appropriate lapse date. The …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… It is in the State’s best interest to use cost effective payment methods and to … It is in the States best interest to use cost effective payment methods and to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… position must should have or be able to obtain expertise in district finances, and have expertise with purchasing … Any clerical or professional personnel directly involved in accounting and purchasing Any individual responsible for …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorOpinion 2003-4
… a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App … (see, e.g., Seif v City of Long Beach , supra ; 1990 Opns St Comp No. 90-25, p 58). Under the doctrine of ratification, … Opns St Comp 1953, p 450; see also 30 Opns St Comp 1974, p 152 [cities]; 22 Opns St Comp 1966, p 175 [villages]; 17 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… in the Modified Accrual and Commitment Control Ledgers. Budget Date – The Budget Date controls the budget period in which the … payments. Instead, a GL journal is generated to transfer the funds. The Obligation Date is based on the same …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesVillage of Nichols – Financial Condition (2013M-50)
… from real property taxes, State aid and non-property tax distributions. Key Findings We found that from 2007-08 to … major flood damage. Because the Village has a very small tax base, and the Board did not include contingency …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not … District funds, which is not authorized by GML. The Board Chair had a prohibited interest in a contract between the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… BUDGETARY (CASH) BASIS The minimum financial reporting requirements for monthly, quarterly, and annual financial … Basic Financial Statements The minimum financial reporting requirements for general purpose governments include … The minimum financial reporting requirements for general purpose governments include …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsCity of Yonkers - Budget Review (B21-6-7)
… $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. Chapter … The City’s proposed budget also includes the Yonkers Public School District’s (District’s) budget. Our review also found …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… are made to vendors, including sub-recipients, before the vendors have disbursed their own funds. The funds received from the State are often deposited into an interest-bearing … are made to vendors including subrecipients before the vendors have disbursed their own funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsCampbell-Savona Central School District -- Budget Review (B2-14-11)
… their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations … District’s projection. District officials underestimated State aid in the 2014-15 tentative budget by almost $680,000. … appropriations to more realistic levels. Increase the State aid estimate in the tentative budget to a reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Local Government Financial Data Sources
… Data Type Class of Local Government Sources Debt, Revenue, Expenditure, … and Tax Levy County, Town OSC: Tax Data Verification Form Taxable Valuation, Tax Levy and Tax Limit City, Village OSC: Constitutional Tax Limit Form Taxable Valuation and Tax Levy School District Taxation …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… of categories-of-service with separate appropriations for hospital inpatient, hospital outpatient and emergency room, clinic, nursing home, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewSupplemental Payments to Executive Employees
… 2012 through January 15, 2016, and focused on payments to senior management employees for their performance during … referral center providing high-quality advanced health services to the residents of the Hudson Valley and the … (totaling about $1.9 million) were paid to members of “senior management,” which WCHCC defined as titles such as …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Enter Budget Transfer is the budget entry component that is used to move budget authority … within a single Business Unit. Each budget entry in the Budget Transfer Component must have a zero net financial … Enter Budget Transfer is the budget entry component that is used to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitOperational Advisory No. 22
… – Office of Operations is pleased to announce SFS is now available for normal procurement and payments (P2P) … of the contract (lines), such as deliverable or period of time, and link separate chart of accounts values to each … order truly representing the request by the State of NY to a specific vendor for specific goods or services. This …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryOperational Advisory No. 15
… I – Annual Confirmation of Outstanding Cash Advances J – Closing a Cash Advance For specifics, please visit the Guide …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advances