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XVII.2.B Negative Appropriation/Segregation Budgets – XVII. Lapsing Appropriations
… with a negative balance (where expenditures have exceeded the budget amount). It is the agency’s responsibility to correct any negative balance. All negative balances on appropriations and segregations due … with a negative balance where expenditures have exceeded the budget amount …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2b-negative-appropriationsegregation-budgetsTown of Wawarsing - Recreation Department Records (2019M-20)
… - pdf] Audit Objective Determine whether the Recreation Director maintained timely, complete and accurate accounting … incomplete and not reconciled to accounting records. The Director did not maintain adequate documentation to determine … are complete and reconcile to accounting records. The Director should ensure that all Department all documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20DiNapoli Releases Bond Calendar for Fourth Quarter
… rate bonds for the month of October. State of New York Mortgage Agency – a bond sale of up to $116.8 million in …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases 2025 Fiscal Stress Scores for Villages and Some Cities
… I encourage local governments to use our self-assessment tool to help them budget and avoid pitfalls.” The latest … importance of the AFR and tracks non-filers. It includes a tool for the public to check the filing status of any local … unemployment. DiNapoli’s office provides a self-assessment tool that allows local officials to calculate fiscal stress …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-releases-2025-fiscal-stress-scores-villages-and-some-citiesTown of Paris – Water and Sewer User Charges (2025M-146)
… Did Town of Paris (Town) officials properly manage the billing, collection and enforcement activities associated … We determined the following: The Board did not approve all the water billing rates the Clerk used to bill water … balances totaling $1,639 in the annual statement (re-levy list) delivered to the County for re-levy on the property …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… a separate position with the responsibility for auditing claims may increase the effectiveness of this key control because a claims auditing official would be performing this function as … boards are not required to establish a position with claims auditing responsibilities, many have found it to be a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… of approved checks, the risk of unauthorized disbursements is increased. The report includes three recommendations that, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111State Agencies Bulletin No. 1994
… Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/2022. Affected … and part-time), hourly, and per diem employees in CSEA, PEF, DC-37, GSEU, Council 82, PBANYS, NYSCOPBA, UUP, PBA, … recalculate the bi-weekly stipend. If the employee had a salary change in calendar year 2021, the new bi-weekly wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1994-2022-extension-military-and-training-leave-benefits-and-stipendsAllegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… 28, 2014. Background The Allegany Engine Company, Inc. is located in the Town of Allegany, Cattaraugus County. The Company, which is governed by an eight-member Executive Committee/Fire …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Village of Suffern – Budget Review (B23-6-2)
village Suffern budget review
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2State Agencies Bulletin No. 1893
… Earnings Code Description AOR Adjustment for OT and RCL ACO Adjustment for C-19 Overtime Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeDiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City and their major public … billion, including approximately $980 million scheduled for this month, $1.08 billion scheduled for November and $1.4 …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … $6.51 billion, including $2.19 billion scheduled for this month, $1.77 billion scheduled for August and $2.55 … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-releases-bond-calendar-third-quarterVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… – Budgets and Spending Accounting Section (Budgets) that the money has been received in the bank, the corresponding … or on the daily revenue reports, such as the NYGL0400 ALL JOURNAL Report. Transaction Errors In the event that BSAO … the Accountant who initially contacted them. The NYGL0400 ALL JOURNAL Report is run monthly as a SFS Book of Record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Clermont Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27Operational Advisory No. 3
… Subject: Budget Check Reminder Guidance: Agency transaction processors, … values are valid. You are reminded to review the budget check status field after the budget check to ensure that the transaction is still in a valid … Budget Check Reminder …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderCity of Newburgh – Budget Review (B17-6-18)
… Background The City of Newburgh, located in Orange County, is authorized to issue debt not to exceed $15 million to … when one of its expired collective bargaining agreements is settled. The City continues to budget minimal amounts for …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18State Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… this scammer accountable.” Press Release Chinese National Arrested For $20 Million Scheme To Fraudulently Obtain Loans …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamOperational Advisory No. 27
… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial … be changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). This notice … issued on December 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial Operations (GFO), …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationAccidental Death Benefit – State Police Plan
… there is no surviving spouse or should he or she die, to minor children until age 18, (age 23, if they are students); … your estate. Filing Your family or employer should notify us of your death as soon as possible, so we can send the … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1518/accidental-death-benefit