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Opinion 2003-7
… AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, playground and other recreational purposes, may be …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Area #5 – Malware Protection – Information Technology Governance
… can wreak havoc on both systems and electronic data by, for example, gathering sensitive information such as … cause significant losses in productivity until corrected. This is especially true with the ongoing and escalating … such as USB flash drives and digital cameras, and turn off the AutoPlay 13 feature for such devices. 13 A feature …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… payment system. The audit covered the period December 1, 2008 through March 31, 2012. Background The Ambulatory … departments and ambulatory surgery centers on December 1, 2008. APGs were then implemented in freestanding diagnostic …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsArea #6 – Patch Management – Information Technology Governance
… Without ongoing updates, security weaknesses and bugs in the software can be exploited by attackers in a wide range of ways. Many unsupported and outdated …
https://www.osc.ny.gov/local-government/publications/it-governance/area-6-patch-managementXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… Unit must follow the check cancellation procedures for joint custody bank accounts outlined in Chapter XII, … Unit must follow the check cancellation procedures for joint custody bank accounts outlined in Chapter XII …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkEldred Central School District – Budget Review (B4-15-3)
… Background The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for … The proposed budget calls for appropriation of $529,483 in fund balance, which would reduce available fund balance to … and does not account for the probable return of $200,000 in building aid to the State Education Department. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3XII.6.D Paying a Single Payment Vendor – XII. Expenditures
… agencies how to make a payment to a single payment vendor in the Statewide Financial System (SFS). Specific agencies … Management Unit (VMU) does not maintain their information in the Statewide Vendor File. Therefore, the agency must request a single payment vendor ID from the VMU in order to process a single payment voucher. The VMU will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… and must use the designated account codes required for each type of transfer as well as other required fields … originated by the State agency. OSC BSAO is responsible for accurate recording of all operating and appropriated … (credit) journal entry chartstring. The total amounts for Transfers To and Transfers From must equal. Appropriated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
CostSaving Ideas School District Auditing ClaimsDeputy Claims Auditor
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorXII.8.H Voucher Mass Approval – XII. Expenditures
… Estate Management (REM) Module. In limited circumstances it may be appropriate for agencies to mass approve other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8h-voucher-mass-approvalCUNY Bulletin No. CU-474
… Campaign Deduction Code 897 . Affected Employees All employees Effective Date(s) Payroll deductions for the … or who choose not to use the online enrollment process. All paper pledge cards will be submitted to EarthShare and … The employee’s General Deduction page appears. Select View All. Determine whether the employee already has a deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-474-2014-cuny-charitable-campaignVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… It is in the State’s best interest to use cost effective payment methods and to avoid the expenses associated with the State’s traditional voucher payment process. State agency … office should keep a record of the amount in each change fund and its location. Signed receipt forms should be on file …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesXIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… for various transactions in the Statewide Financial System (SFS). In SFS, transactions are recorded to open … The current accounting period is the current month but the system allows multiple accounting periods to be open …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesRFP#0011 – Administrative and Actuarial Services for Length of Service Award Programs for Volunteer Ambulance Workers and Volunteer Firefighters
… Request for Proposals Issued May 13, 2025 The Office of the State Comptroller (“OSC”) is seeking … in PDF Attachment F , in PDF Forms Only (Amended June 30, 2025), in MS Word format Responses to Questions Amendment #1 , Issued May 14, 2025 Amendment #2 , Issued June 30, 2025 Note: the …
https://www.osc.ny.gov/procurement/rfp0011Unified Court System Bulletin No. UCS-171
… Purpose To provide payroll system users with information regarding the changes made to the Position Management Update Incumbent Process Overview …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedClark Mills Fire District – Controls Over Financial Activities (2014M-315)
… and reported and that District moneys are safeguarded for the period January 1, 2013 through July 31, 2014. … The District’s general fund budget totaled $67,000 for the 2014 fiscal year. Key Findings The Board did not … by GML. The District has been using a credit union for the deposit and temporary investment of District funds, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315Village of Nichols – Financial Condition (2013M-50)
… expenditures of this magnitude other than to hope that it might get some revenue source, like Federal or State aid, … The Village was able to avoid fiscal instability because it received unanticipated revenues in four of those five … the year. Consider including a contingency appropriation it its annual budgets. … Village of Nichols Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Mexico Academy Central School District –Financial Management (2016M-219)
… over the previous five years. Based on our projections, at the conclusion of the 2019-20 fiscal year, the selected … Key Recommendations Maintain District expenditures at reasonable levels and incrementally reduce them over …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219City of Yonkers - Budget Review (B21-6-7)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Disbursements and Changes in Fund Balances for all funds of the State Combining Statements of Cash Receipts, Disbursements … and Changes in Fund Balances for all funds of the State, by fund group Notes to the Financial Statements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirements