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XVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… and cancel any remaining balances by September 30th of the 5th year after the period of availability began. Federal … and cancel any remaining balances by September 30th of the 5th year after the period of availability began …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… assets including infrastructure, subject to defined levels of materiality, are included in the State’s government-wide … as a method to reflect asset condition. The purpose of recording capital assets in the Statement of Net Position is to record the value of these assets, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingSchenectady Municipal Housing Authority – Payroll (2014M-223)
… implemented appropriate procedures establishing employee salary rate schedules. Officials implemented specific procedures to …
https://www.osc.ny.gov/local-government/audits/public-authority/2014/09/12/schenectady-municipal-housing-authority-payroll-2014m-223Gloversville Enlarged School District - Claims Auditing (2019M-244)
… claims paid prior to audit were allowable, supported and for appropriate purposes. Key Findings Signed checks were printed before the claims auditor audited and approved claims. Claims for 213 check disbursements totaling $845,215 were not audited and approved prior to payment. Credit card claims, paid by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Travel Advisory No. 14
GFO Updates Responding to Audit Questions Voucher Denial Codes
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesAccounts Payable Advisory No. 73
… Service (UPS)” to “Statewide Contract Vendor for Small Package Delivery.” … Updated Guidance for Paying Sales Tax …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsTown of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… Objective Determine whether payments made by the Town of Roxbury (Town) officials to certain not-for-profit … to ensure that it does not violate Article VIII, Section 1 of the New York State Constitution. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Albany Parking Authority – Cash Collections (2016M-181)
… Purpose of Audit The purpose of our audit was to review the Authority’s cash receipt process for the period January 1, 2015 through January 31, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Dunham Public Library – Claims Processing (2015M-15)
… Purpose of Audit The purpose of our audit was to examine the … County, which received its charter from the New York State Board of Regents in 1937. The Library is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/library/2015/06/05/dunham-public-library-claims-processing-2015m-15Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… The Capital Region BOCES is an association of 23 component school districts in Albany, Saratoga, Schenectady and Schoharie Counties and the City School District of Albany. It is governed by a 10-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mLocal Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for …
https://www.osc.ny.gov/local-government/dataOperational Advisory No. 26
… Subject : Updating Agency Contact Information Reference : Guide to Financial Operations (GFO): Chapter XIV.15 – … in the OSC Online Contact Management System by June 30, 2025. If you have any questions about the content of this …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsAdditional Service Credit Under Article 19 – New Career Plan for ERS Tier 2 Members
… covered by Sections 75h and 75i Additional Service Credit Under Article 19 …
https://www.osc.ny.gov/retirement/publications/1509/additional-service-credit-under-article-19Applying for Previous or Military Service Credit – Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75f and 75g Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1508/applying-previous-or-military-service-creditFull- and Part-Time Service Credit – Career Plan for ERS Tier 2 Members
… … Career Plan information for ERS Tier 2 members covered by Sections 75f and 75g Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1508/full-and-part-time-service-creditPost-Retirement Death Benefit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… information for ERS Tier 2 members under Sections 75d and 75e PostRetirement Death Benefit …
https://www.osc.ny.gov/retirement/publications/1507/post-retirement-death-benefitCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1507/cost-living-adjustmentBorrowing Against Your Contributions – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… information for ERS Tier 2 members under Sections 75d and 75e Borrowing Against Your Contributions …
https://www.osc.ny.gov/retirement/publications/1507/borrowing-against-your-contributionsEnding Your Membership – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Ending Your Membership
https://www.osc.ny.gov/retirement/publications/1507/ending-your-membershipBecoming Eligible for a Benefit – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… information for ERS Tier 2 members under Sections 75d and 75e Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1507/becoming-eligible-benefit