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State Agencies Bulletin No. 1760

… Clothing Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … above but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an … Date: 04/01/2019 or the date the employee returned to the payroll Earnings End Date: Same as Earnings Begin Date Earn …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1760-2019-work-related-clothing-allowance-asu-employees-title-racing

DiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending

… for consideration at each company’s annual stockholders’ meeting. In addition to the six agreements this year, … spending, including calling on the Securities and Exchange Commission to enact regulations that would require …

https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spending

Opinion 2000-10

… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Mandatory Reserve Fund (need to establish when property sold was funded in part with Urban Development Corporation loan) REAL … into a repayment agreement with the UDC providing that, in the event of the sale of the civic center, the unpaid …

https://www.osc.ny.gov/legal-opinions/opinion-2000-10

Sweet Home Central School District – Financial Management (2016M-207)

… periodically throughout the year by using actual cash on hand, revenues and expenditures to ensure short-term …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207

Freeport Union Free School District – IT Asset Management (S9-22-10)

… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 50 IT assets to confirm their location and that they were inventoried, and 10 additional IT assets to confirm they were inventoried. We found 43 percent of the …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10

Oneonta City School District –Financial Condition (2013M-165)

… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to March 29, 2013. Background The Oneonta City School … the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of Davenport in …

https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165

Valhalla Union Free School District – Financial Condition (2015M-333)

… parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The District, which … of over $7.9 million. The balances of two reserves – the unemployment insurance reserve and the retirement …

https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333

Oakfield-Alabama Central School District – Budgeting (2016M-172)

… Purpose of Audit The purpose of our audit was to evaluate the District’s budgeting practices for the period … used a minor amount of the fund balance it appropriated to finance operations. Unrestricted fund balance exceeded the … is in compliance with statutory limits and develop a plan to use fund balance in a manner than benefits District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172

Tupper Lake Central School District – Financial Condition (2014M-151)

… expenditures and/or revenue shortfalls. The school food service fund was not self-sufficient and required … and increase revenues for the general fund and the school food service fund. …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151

Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)

… charges totaling $22,276 included grocery, alcohol and restaurant purchases, and food purchases for “going away …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71

XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement

… outlined in this chapter. When travel questions arise, the traveler and supervisor should work with the Agency’s Finance …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overview

Asset Forfeiture Escrow Fund

… and created a new General Municipal Law (GML) Section 6-v to require all moneys and proceeds from the sale of property … consequence of a forfeiture under Article 13-A of the CPLR to be deposited into an asset forfeiture escrow fund … This law took effect on October 9, 2019. Accounting Code To Be Used The General Fund (A Fund) general ledger code 894 …

https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fund

Village of Endicott – Budget Review (B4-13-8)

… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …

https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8

North Shore Public Library – Financial Condition (2013M-344)

… audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. … members. It reported operating expenditures of $3,563,192 for the 2012-13 fiscal year. Key Findings The Library …

https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344

Thurston Fire Company – Board Oversight (2016M-429)

… The Company is operated in accordance with its bylaws which stipulate that a Board composed of seven elected … books and records in January 2015 or 2016. The credit card policy lacks a requirement for receipts and … and responsibility and the procurement policy does not include thresholds or information required to be …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429

Village of Depew – Internal Controls Over Capital Projects (2013M-29)

… recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background The Village of Depew is … of Cheektowaga and Lancaster in Erie County and has a population of approximately 15,300. The Village is governed …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29

Press Conference on the Flushing Snapshot Report

… on the economic health of the greater Flushing area in Queens, NY. He will be joined by local elected officials … making it one of the fastest growing local economies in NYC. Tragically the pandemic hit the region particularly … recovery, on both a public health and economic level in part due to targeted federal relief programs and high …

https://www.osc.ny.gov/events/flushing-snapshot

Clark Mills Fire District – Controls Over Financial Activities (2014M-315)

… to ensure that financial activity are properly recorded and reported and that District moneys are safeguarded for the … five-member Board of Fire Commissioners. The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not adopt an investment …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315