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II.3.B Establish Control – II. New York State Financial Accounting
… an outstanding liability incurred by the agency prior to the end of the fiscal year. For more information about … liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 … After …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlBroadalbin-Perth Central School District – Cash Management (2020M-65)
… interest rate quotes or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest … Ensure available funds are invested within legal limits, to maximize interest earnings. Prepare cash flow forecasts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… was to review the District’s payroll and leave records for the period July 1, 2014 through June 10, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $76.9 … into the District’s financial system was not reviewed for accuracy. Key Recommendations Require employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… our audit was to review the District’s financial condition for the period July 1, 2014 through September 5, 2015. … elected nine-member Board of Education. Total expenditures for the 2014-15 fiscal year total approximately $28 million. … $1.7 million. The Board has not established a policy for funding and using the reserves. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialHarborfields Central School District – Claims Processing (2016M-38)
… audit was to evaluate the District’s claims audit process for the period July 1, 2014 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $80.5 … orders, to ensure that funds are only being disbursed for District purposes and that the District has complied with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Comptroller DiNapoli Releases Annual Review of MTA Finances
… budget gaps and has significant unfunded capital needs. With less than four months before the start of its new fiscal … implementation are crucial, and transparency and openness with all stakeholders is essential. If it fails, the …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesOpinion 2002-17
… the project. 1 Article 5-A of the General Municipal Law (§100 et seq .) contains competitive bidding requirements for … for public work involving expenditures in excess of $20,000 shall be awarded by the appropriate officer, board or …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17State Agencies Bulletin No. 1129
… to refer to the value that replaces the CAS Object Code. For purposes of clarity, the terms PayServ or SFS will be used in conjunction with the term Account Code for the remainder of this document for clarification purposes. Critical Date(s) Cost Center …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountOpinion 2002-4
… and Expenditures (appropriation of current funds to pay for dredging privately-owned channel) -- Highway Funds … charged to general fund) REFERENDUM -- Mandatory (need for to expend current funds for dredging) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-79
… income" derived from a federal Urban Development Action Grant to provide grants or loans to assist private developers … "program income" derived from an Urban Development Action Grant (UDAG), the proceeds of which were loaned by a village …
https://www.osc.ny.gov/legal-opinions/opinion-88-79State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … that persons who are required to register as sales tax vendors, including those with no physical presence in the … and has not determined if the contractor is complying with contract terms, despite central office and regional office …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… nation (3%) in 2021. In 2019, New York’s unemployment rate for people with disabilities was at its lowest in over 10 … of people without a disability. Labor force participation for this group was 40% in 2020, trailing that for the state as a whole. Labor force participation rates …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakUnified Court System Bulletin No. UCS-350
… F8, G9, SA, SD, SG, SK, SN, SR, SY, S9 and 87) provides for an increase in Location Pay effective April 1, 2025 for employees located in the City of New York and the … A side letter to 87, SY, F8 and DR agreements provide for an increase in the Senior Officer Series Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesComptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … claims totaling $2.5 million) to determine whether the claim packets contained sufficient documentation and were …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Oversight of Certified Homeless Shelter Food Services
… Purpose To determine whether the Office of Temporary and Disability Assistance (OTDA), New York City Department of Homeless Services (DHS), and New York City … from January 1, 2015 through May 10, 2018. Background Shelter operators are required to provide meals that are …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesOversight of Hazardous Materials and Waste
… SUNY maintains a central administrative office in Albany. For fiscal year 2015-16, SUNY had a budget of $13 billion, … resource to provide tools, training, and communication for the campuses on best practices and compliance issues, … as well as local, State, and federal regulations for environmental management and occupational safety and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-wasteUnified Court System Bulletin No. UCS-174
… Immediately Background Although it is not always possible for agencies to complete their required processing steps by the effective date for all transactions, agencies must process salary changes in … periods retroactive without justification. This allows for a total of 60 business days (the current pay period plus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesSelected Aspects of Subway Station Safety
… Background New York City Transit (Transit) is responsible for providing public transportation in New York City, … passengers per day. Maintaining safety and cleanliness for the daily riders who use its 469 subway stations is one … were not always addressed within the required time frames. For a random sample of 10 Priority ‘A’ defects, records …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyDiNapoli: DMV Must Do More to Crack Down on Unregistered Auto Repair Shops
… harder to investigate and resolve consumer complaints in a timely manner." Valid registration of repair shops and … criminal activity or operating an auto business engaged in deceptive or fraudulent practices. But the audit revealed DMV has established little in the way of controls to restrict unregistered repair shops …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-dmv-must-do-more-crack-down-unregistered-auto-repair-shopsOpinion 2002-8
… within ten days of the board's determination. July 18, 2002 Ray R. Mallette, Supervisor Town of Pamelia … …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8