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Operational Advisory No. 27
… Budget Dates Guidance: Effective April 1, 2017, the Office of the State Comptroller will be changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). … advisory issued on December 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationComptroller DiNapoli Releases Municipal Audits
… money is safeguarded. There was no report prepared of expenditures, revenues and starting cash, and the records that did exist were not adequate. Village of Herkimer – Water and Sewer Financial Operations … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Government-Wide Financial Data – 2023 Financial Condition Report
… This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a … future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets applicable to a … and The difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataVillage of Oxford – Justice Court Operations (2013M-219)
… was to review the Justice Court’s financial operations for the period June 1, 2011 through April 30, 2013. … Justices did not ensure that Court moneys were accounted for properly. We found numerous errors and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… procedures and controls over the payroll process, there is room for improvement due to the lack of uniformity in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
Gloversville Enlarged City School District Board Oversight and Information Technology 2013M180
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andSubmitting Final Payment and Service Information – When Employees Retire
… accurate and timely pension benefit, you must submit final payment and service information to NYSLRS. We need this … on or after January 21, 2026, you must submit final payment and service information using the Accrued Payments … form which allows you to electronically submit final payment and service information quickly and easily. It will …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationLife Changes: What If I Leave Public Employment?
… The State of New York; One of its political subdivisions (county, city, town, village); A school district or Boards of …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… replacement costs, useful life and the creation of a new capital plan. Understanding the Audit Area A fire … while also transparently communicating a district board’s (board’s) intentions to taxpayers, residents and other … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Schenectady City School District – Financial Condition (2014M-168)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through March 13, 2014. … Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The … 9,600 students. General fund budgeted appropriations for the 2013-14 fiscal year totaled approximately $159 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Accounts Payable Advisory No. 5
… specific information to be included in the invoice number field please refer to the GFO , Chapter XII, Section … for payments to Pitney Bowes to fund meters. The Invoice Number field should contain the eight digit account number associated with the meter, followed by a space, and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageSchuylerville Central School District – Fund Balance (2016M-113)
… benefit accrued liability reserve (EBALR) to the general fund causing the fund balance to exceed the statutory limit at year-end. … Ensure that the amount of the District’s unrestricted fund balance is in compliance with the statutory limits and … Schuylerville Central School District Fund Balance 2016M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Village of Malverne – Procurement (2017M-16)
… of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Mid-Hudson Library System – Procurement (2016M-261)
… was to examine the Library System’s procurement process for the period January 1, 2015 through July 8, 2016. … is a nonprofit cooperative public library system, located in the City of Poughkeepsie in Dutchess County, which serves … is governed by a 15-member Board of Trustees, elected for five-year terms by the member libraries. The Library …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20State Police Bulletin No. SP-224
… Holiday Bonus Payment and to provide agency instructions for payments not processed automatically. Affected Employees Division of State Police employees in the State Police Investigators Unit (BCI) – BU62 who meet … State Police Investigators Association (NYSPIA), provides for an annual holiday compensation payment. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentSUNY Bulletin No. SU-318
… of OSC’s automatic processing of the December 2021 minimum wage increases for hourly employees and provide … annual salary is below the annualized equivalent of the minimum wage for their work location. Affected Employees SUNY … 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental positions. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateState Police Bulletin No. SP-214
… Holiday Bonus Payment and to provide agency instructions for payments not processed automatically. Affected Employees Division of State Police employees in the State Police Investigators Unit (BCI) – BU62 who meet … State Police Investigators Association (NYSPIA), provides for an annual holiday compensation payment. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-214-2020-state-police-holiday-bonus-paymentDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths … progress has stalled,” DiNapoli said. “The Department of Health needs to strengthen its oversight of policy initiatives and take steps to help ensure all … The New York State Department of Health DOH needs to do more to ensure maternal deaths and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to the DTF … can obtain more information on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to … penalty of perjury, states that the requisite (ST-220-TD) certification has been made to DTF and, to the best of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentation