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Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)

… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accruals

Spackenkill Union Free School District – Professional Services (2021M-89)

… during the audit period. Paid a professional service provider $273,551 without a written service agreement. Last …

https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89

II.4.B Basis of Accounting – II. New York State Financial Accounting

… The State prepares financial statements on three bases of accounting: cash, modified accrual and … (GAAP) require that revenues and expenditures be recorded on the modified accrual basis for the governmental funds … is used for budgetary purposes. For additional information on the basis of accounting, see Chapter XVI, Section 3.D - …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting

XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures

… AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of … Agencies must use the correct Obligation Date and Accounting Date …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchers

Accounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84

https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-fiduciary-activities-gasb-84.pdf

Accounting for Gifts and Donations to the Drug Abuse Resistance Education (D.A.R.E.) Program

https://www.osc.ny.gov/files/local-government/publications/pdf/dare.pdf

Available Options – Non-Contributory Plan with Guaranteed Benefits

… your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … your lifetime, with the additional guarantee that if you live for less than five years or ten years after retirement, … period. Alternative Options If the options described here do not meet your needs, we will consider written …

https://www.osc.ny.gov/retirement/publications/1513/available-options

DiNapoli Urges State to Improve Nursing Home Equipment Inspections

… including a transport wheelchair that was covered by rust, mold or mildew, and a suction machine, used to remove …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-urges-state-improve-nursing-home-equipment-inspections

Comptroller DiNapoli Releases School Audits

… , Elmira City School District and Patchogue-Medord Union Free School District . “In an era of limited resources and … is not sufficiently detailed to determine how the delivery of services will be measured and the fee structure … is inadequate and not sustainable. Patchogue-Medford Union Free School District – Budget Review (Suffolk County) …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits

Lowville Academy and Central School District – In-School Internet Conntectivity (S9-22-3)

… bandwidth totaled 1.0 Gigabits per second (Gbps) for Internet service. Overall, of the 20 teachers surveyed … District monitored bandwidth usage and provided a system for users to submit Internet connectivity issues for resolution. Our audit focused on the Internet connectivity in school buildings and did not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/lowville-academy-and-central-school-district-school-internet

Town of Mohawk – Records and Reports (2013M-113)

… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting … 1, 2011, through December 31, 2012. Background The Town of Mohawk is located in Montgomery County and has … document assets, liabilities, fund balances, results of operations, or prepare accurate reports that would allow …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113

Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)

… is located in Fulton County. The District is governed by the Board of Education, which comprises nine elected … or review activity logs. Key Recommendations Annually appoint an audit committee and enumerate its responsibilities … Audit all claims against the District prior to payment or appoint a claims auditor to do so. Adopt a formal written …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-and

Get Help - Businesses and Governments

… Standard Time) Long-distance within the 50 states, Puerto Rico and Virgin Islands: 1-866-370-4672 Locally within the …

https://www.osc.ny.gov/online-services/get-help-businesses-and-governments

DiNapoli Announces State Contract and Payment Actions for September 2015

… and approved 1.8 million payments worth $13.7 billion in September. His office also rejected 149 contracts and … occurred because contracts and payments were accelerated in order to allow an upgrade of the Statewide Financial … office averaged eight days for contract reviews in September and two days to audit payments. DiNapoli …

https://www.osc.ny.gov/press/releases/2015/10/dinapoli-announces-state-contract-and-payment-actions-september-2015

Opinion 99-4

… such as industrial development agencies, have only those powers which are conferred expressly by the State … 582 NYS2d 328, 329), and those powers may be exercised only in furtherance of its prescribed purposes ( Grossman v … of a public purpose of the donor municipality, but only by the enactment of a local law (1990 Opns St Comp No. …

https://www.osc.ny.gov/legal-opinions/opinion-99-4

Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)

… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013m

I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview

… update Chapter IV in conjunction with system table updates. This ensures that the most current codes exist in the Guide at all times. If agencies require updates to the SFS-related account codes, agencies must … OSC will work with the SFS Program to ensure the proper updates are made. More information on the relationship …

https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedure

Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)

… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …

https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13