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Operational Advisory No. 33
… Subject : GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account … Comptroller OSC has updated the guidance for the use of account codes 55203 Postage and 55220 Shipping Account code …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… up projects in SFS, agencies should use the best practice of ‘NEXT’ auto-numbering approach for their Project ID. … longer equals the Federal Grant after the implementation of PCIP. Auto-numbering allows the agency to move toward the use of the description, the agency project reference number, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionAccounts Payable Advisory No. 21
… Guidance: This advisory is to inform Business Units of new guidelines for referencing a Master Contract ID on a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Board of Supervisors. During 2012, the Agency reported 11 active projects. Key Findings Seven of the eight payment …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programRiverhead Central School District – Vendor Master File (2017M-139)
… Purpose of Audit The purpose of our audit was to examine the vendor master file for the period July 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… Purpose of Audit The purpose of our audit was to determine whether District officials managed the school lunch fund’s financial condition for the period … equivalent, and identify potential areas where they could cut costs or enhance revenues. Key Recommendation Complete a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Dayton, East Otto, Leon, Little Valley, Mansfield, Napoli, New Albion, Otto and Persia, Cattaraugus County. The … District officials overestimated appropriations of fund balance toward subsequent years’ budgets. The District’s … fund balance has consistently exceeded statutory limits. Two general fund reserves were overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCuba-Rushford Central School District – Financial Management (2015M-125)
… Caneadea, Centerville, Clarksville, Cuba, Friendship, New Hudson and Rushford in Allegany County and the Towns of … Lyndon in Cattaraugus County. The District, which operates two schools with approximately 850 students, is governed by … million throughout the audit period. Unrestricted fund balance annually exceeded statutory limits. Reserves are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs and continuing …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… an adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The Board … process when selling and acquiring property, resulting in the likely expenditure of more money than necessary: The … cost to purchase and renovate the SMC. The Town purchased a former fire hall, senior center and a residential building …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Opinion 88-69
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by village … with which town contracts) GENERAL MUNICIPAL LAW, §122-b: A village may contract for services with a private volunteer ambulance service with which the town, in which the village is located, also contracts. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Opinion 95-22
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … certain exercise equipment to be used to implement a fitness program at the fire station. Insurance Law, §§9104 … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-22XIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… follow these processes whether the expense report results in (i) a reimbursement to the employee, (ii) no reimbursement … to pay. To meet this requirement, employees may, in either the SFS or an agency’s internal finance/travel … report. Review the information that a proxy has entered in an expense report, adjust expenses as necessary, and then …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationXII.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-vouchersTravel Advisory No. 15
… to certify travel forms requiring the employee’s signature, including the AC 132-S. Please see below for additional information. AC 132-S Certification Signature: In accordance with GFO Chapter XIII, Section 2.C … may be unable to print an AC 132-S for physical signature or provide it to a proxy or supervisor. In these …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsCity of Yonkers – Budget Review (B23-6-6)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Newburgh – Budget Review (B20-6-12)
… the significant revenue and expenditure projections in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of … to exceed $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12City of Yonkers – Budget Review (B19-6-6)
… of 2.4 percent. Key Findings The 2019-20 budget relies on nonrecurring revenue of $50.3 million, such as fund … potentially be over budget by as much as $3 million based on the 2018-19 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6City of Yonkers – Budget Review (B25-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … The purpose of our budget review was to identify issues which impact the City of Yonkers financial …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6