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XIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures

… curbs and gutters, streets, sidewalks, drainage systems, lighting systems, historic monuments, and similar assets that … curbs and gutters streets sidewalks drainage systems lighting systems historic monuments and similar assets that …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assets

XV.9 Revenue Classifications – XV. End of Year

… Receipts (account code 32601) during the current fiscal year. These reclass entries must be received no later than … Receipts account code 32601 during the current fiscal year …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classifications

Operational Advisory No. 15

… of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advances

Vendor File Advisory No. 5

… Subject: Updated Vendor Forms Guidance: The following vendor forms have been updated and vendors are now required to use them. Please … Updated Vendor Forms …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-forms

Accounts Payable Advisory No. 56

… Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-duties

Accounts Payable Advisory No. 60

… Subject : Referencing an expired contract Reference : Guide to Financial Operations … This is to remind agencies that they may not reference an expired contract on a voucher if the goods or services were provided outside the contract period. If the contract expired, agencies must follow applicable New York State …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contract

Chenango County – Departmental Cash Receipts (2015M-21)

… September 29, 2014. Background Chenango County is located in the central part of New York and has a population of …

https://www.osc.ny.gov/local-government/audits/county/2015/04/17/chenango-county-departmental-cash-receipts-2015m-21

Long Beach City School District – Controls Over Cash Receipts (2016M-145)

… Background The Long Beach City School District is located in Nassau County. The District, which operates six schools …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145

Lawrence Union Free School District – Financial Condition (2016M-52)

… The Lawrence Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52

Gananda Central School District – Financial Condition (2014M-62)

… significantly decreasing expenditures or increasing real property taxes. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62

Village of North Syracuse – Claims Audit (2014M-131)

… 2013. Background The Village of North Syracuse is located in Onondaga County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131

Town of Princetown – Claims Auditing (2015M-50)

… 31, 2014. Background The Town of Princetown is located in Schenectady County and has a population of approximately …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50

Pittsford Central School District – Payroll (2021M-129)

… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129

Town of Cortlandville - Improving Private Property (2018M-219)

… whether the use of Town resources to improve private property was appropriate and properly disclosed. Key Finding … spent $22,600 to improve and maintain a Board member’s property with no lease agreement in place. Key Recommendation … to recoup the initial costs for improving the private property. District officials agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219

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