Search
Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
… Background The District is a district corporation of the State, distinct and separate from the Town of Kirkland, and … invest District funds only as authorized by GML or other State statute. Discontinue the contract with the corporation … interest. File the delinquent AUDs with the Office of the State Comptroller and file future AUDs in a timely manner. …
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
… prepared on a cash basis include: Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Selected Departmental Disbursements HCRA Resources Fund – Statement of Cash Receipts and Disbursements by Account … of Net Position (reporting government-wide) Statement of Activities (reporting government-wide) Balance Sheet – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsCity of Yonkers - Budget Review (B21-6-7)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current deficits in the … The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Overview – XI. Procurement and Contract Management
… is defined as an award to the low bidder based solely on price. Guide to Financial Operations REV. 06/24/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… (over 2.5 hours per day) education services to children with disabilities between the ages of 3 and 5 years. For the … identified $76,812 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as … Ensure that costs reported on annual CFRs fully comply with SED’s requirements and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual
… Class (2.5 hours per day) education services to children with disabilities who are between the ages of 3 and 5 years. … identified $38,336 in reported costs that did not comply with the requirements in the RCM and CFR Manual, as follows: … Ensure that costs reported on annual CFRs fully comply with SED’s requirements and communicate with SED to obtain …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/liberty-resources-inc-compliance-reimbursable-cost-manualField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and … rates. Remind FOD officials of the pertinent SED guidelines that relate to the deficiencies we identified. To … and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual and the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. (ARC Wayne) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by the Wayne County Chapter of NYSARC Inc …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualAbilities First, Inc. – Compliance With the Reimbursable Cost Manual
… AFI is a not-for-profit special education provider located in Wappingers Falls, serving students from three counties in the Mid-Hudson region. Among other programs, AFI is …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/abilities-first-inc-compliance-reimbursable-cost-manualLocal Government Financial Data Sources
… 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 … and Finance Tax Limit County OSC: Constitutional Tax Limit Form Enrollment School District SED …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesIX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… Voucher. See Section VII.3 AP Adjustment Vouchers / Refund of Appropriations . Deposit as revenue to the Federal … Receipts . Following DTF-Treasury’s receipt of the refund, OSC BSAO will review the voucher, and if appropriate, … - Payments to the U.S. Treasury or Section 8.D Electronic Refund Payments to the U.S Treasury of this Chapter. Under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsCampbell-Savona Central School District -- Budget Review (B2-14-11)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Operational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial Operations regarding Cash Advances. …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesMWBE Waivers Granted
… to the requirements set forth under the contract. Below are the Office of the NYS Comptroller's previous five …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedOpinion 2003-4
… that chapter 670 of the Laws of 2002 added, inter alia , new sections 174(2-a) and 177-c to the Town Law. Section …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4IV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… the reporting functions depend on accurate account coding on all transactions within the SFS. Preparation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewSupplemental Payments to Executive Employees
… Westchester County Health Care Corporation (WCHCC) is a State Public Authority created under Sections 3300-3321 of … has been developed through the application of two legal opinions issued by State oversight agencies. These Opinions … collection system maintained by the Office of the State Comptroller and managed jointly with the Authorities Budget …
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
… of a lump sum or a multi-fund appropriation to a specific account or fund. Effective October 1, 2015 an apportionment … as those under the MSC01 business unit or 2) a particular account code for those appropriations within the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitOperational Advisory No. 22
… This “auto-sourcing” capability will be utilized by the OGS Business Services Center in select procurements but has … with eMarketPlace – SFS is now integrated with the OGS NYS eMarketplace to allow for “online shopping” …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryReporting Resources
… Resources for holders of unclaimed funds …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resources