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Clark Mills Fire District – Controls Over Financial Activities (2014M-315)
Clark Mills Fire District Controls Over Financial Activities 2014M315
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/clark-mills-fire-district-controls-over-financial-activities-2014m-315XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… periods to be open simultaneously. The Office of the State Comptroller (OSC) issues monthly operational advisories … goods were received or services were completed and the State incurred a liability (accounts payable) or the date … maintenance, contracts, and rent are generally made based on contractual or other types of agreements. The obligation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesCity of Yonkers - Budget Review (B21-6-7)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund balance, one-time State …
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
… information provided includes, but is not limited to: Governmental Funds Combined Statements of Cash Receipts, … of Activities (reporting government-wide) Balance Sheet – Governmental Funds (emphasizing major funds) Reconciliation of the Balance Sheet – Governmental Funds to the Statement of Net Position Statement …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsMotor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdfLocal Government Financial Data Sources
… Local Government Financial Data Sources …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesPayroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … navigation and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Chenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Chenango County Industrial Development Agency’s (CCIDA’s) progress, as of November 2024, in implementing our recommendations in the … The purpose of our review was to assess the Chenango County Industrial …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fOperational Advisory No. 15
… Loan Receivables Section 10 – Cash Advances A – Cash Advance Overview B – Establishing and Increasing a Cash Advance C – Reducing a Cash Advance D – Cash Advance Payment Types E – Cash Advance …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesMWBE Waivers Granted
… October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted July-September 2025 No waivers granted October-December 2025 Available …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedCampbell-Savona Central School District -- Budget Review (B2-14-11)
… review was determine whether the significant revenue and expenditure projections in the District’s tentative … are outstanding. Key Findings Based on historical trends and current fiscal year expenditures, the District’s … year in excess of the 4 percent limitation is $100,000 and, therefore, appropriating $469,595 as planned will not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11IX.8.B Interest on Advance Payments to Vendors – IX. Federal Grants
… In some instances, payments are made to vendors, including sub-recipients, before the vendors have … the funds, the agency should require the funds be returned to the State. In such instances the agency should calculate … than $25, agencies should require that amount be paid to the State. Once the interest payment is received, it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8b-interest-advance-payments-vendorsWyandanch Union Free School District - Budget Review (B19-7-1)
… 2019-20 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted budgets of $68.8 … million adopted 2017-18 budget were not reasonable. The District’s audited financial statements for the period ending …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… rendered prior to the lapsing date. For more information on determining when the liability was incurred on vouchers, agencies should refer to Chapter XII, Section … Range Lapse Date February 6th – March 31st March 31st* May 15th – June 30th June 30th* August 1st – September 15th …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsSupplemental Payments to Executive Employees
… Reporting Information System (PARIS), which is an online data entry and collection system maintained by the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesOperational Advisory No. 22
… – Office of Operations is pleased to announce SFS is now available for normal procurement and payments (P2P) … the procurement contracting processes. Points of emphasis on this area are that these contractors must be customers … – SFS now enables electronic delivery of purchase orders right to a vendor, eliminating the need to mail, print and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Enter Budget Transfer is the budget entry component that is used to move budget authority between budgets within a … within a Business Unit: Apportionment – An apportionment is the movement of a lump sum or a multi-fund appropriation … Enter Budget Transfer is the budget entry component that is used to move budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… The Statewide Financial System (SFS) provides for the preparation of financial statements prepared on both a budgetary and GAAP-basis of accounting, subject to … of Financial Statements The General Ledger is the basis for financial statement preparation. It consists of a chart …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewAccounts Payable Advisory No. 48
… efficiencies for the State. Also, in the event of unclaimed funds, a standard name format increases the likelihood of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/48-paying-single-payment-vendorIX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Automated Standard Application for Payments (ASAP) is an all-electronic payment and … Automated Standard Application for Payments ASAP is an allelectronic payment and information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asap