Search
NYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… whether the costs reported by NYSARC, Inc. - Rockland County Chapter (NYSARC Rockland) on its Consolidated Fiscal … in Valley Cottage and serves students from Rockland and Orange counties. NYSARC Rockland is authorized by SED to …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualPutnam County Industrial Development Agency – Management Practices (2013M-257)
… Purpose of Audit The purpose of our audit was to evaluate the Putnam County Industrial … The PCIDA was established in 1995 and is governed by a Board which comprises seven members who are appointed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire Commissioners consists …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Operational Advisory No. 2
… Business Units of the actions OSC will take if deadlines for transaction approval are not met. Guidance: SFS … 2014 March 28, 2014 Credit Memos Credit memos submitted for approval from April 1 to March 31, which are unapproved … to the following rules: ROA vouchers that are submitted for approval from April 1 to March 20, without a …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlinesXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… provide guidance to Business Units related to the process for correcting payments processed against the wrong purchase … order will impact the available purchase order balances for the two purchase orders affected. Therefore, it is important for Business Units to correct these errors upon detection. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderCity of Yonkers – Budget Review (B20-6-6)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … funding of $641.2 million for the Yonkers Public Schools (District) and $593.6 million for the City. The 2020-21 budget …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… County, City, Town and Village Chief Fiscal Officers GASB Statement No. 33 provides accounting and reporting guidelines … between services provided and supporting revenues. The statement describes four categories of nonexchange …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsOpinion 90-4
… -- Powers and Duties (imposition of benefit assessments for drainage) LOCAL FINANCE LAW, §11.00(a)(3); VILLAGE LAW, … serves as a significant portion of a drainage basin for a large portion of the village. You also indicate that … you state that the pond has become a breeding place for insects and other wildlife and the silt has created an …
https://www.osc.ny.gov/legal-opinions/opinion-90-4IX.12.Q Annual ALN (Assistance Listing Number) Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… for all Federal programs that they administer are accurate and correctly reported in the SFS. Responses … for all Federal programs that they administer are accurate and correctly reported in the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… an adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The Board … process when selling and acquiring property, resulting in the likely expenditure of more money than necessary: The … for the stated value of rent, we estimate the sale price was approximately $718,000 less than the cost to …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Division of Housing and Community Renewal Bulletin No. DH-43
… $22.70 $28,001 - $38,000 $23.30 $23.60 $38,001 - $48,000 $24.25 $24.55 $48, 001 and above $25.20 $25.50 A single amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-43-district-council-37-local-1359-division-housing-andFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Fulton County Industrial Development Agency was created in 1970 to further economic development in the County. The Agency is governed by a Board of seven … Agency to recover financial benefits, as appropriate, if a business does not meet job creation or retention expectations …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programDivision of Housing and Community Renewal Bulletin No. DH-36
… Employees Employees represented by DC 37, Local 1359, in Bargaining Unit 67 Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-36-district-council-37-local-1359-division-housing-andRiverhead Central School District – Vendor Master File (2017M-139)
Riverhead Central School District Vendor Master File 2017M139
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Accounts Payable Advisory No. 21
… to the same master contract. Business Units (both online and bulk load) must reference the appropriate Master Contract …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… When setting up projects in SFS, agencies should use the best practice of ‘NEXT’ auto-numbering approach for their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionCattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s management of the … one school with approximately 1,000 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCuba-Rushford Central School District – Financial Management (2015M-125)
… Purpose of Audit The purpose of our audit was to evaluate the District’s management of … two schools with approximately 850 students, is governed by an elected seven-member Board of Education. General fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… of Audit The purpose of our audit was to determine whether District officials managed the school lunch fund’s financial condition for the period July … January 14, 2016. Background The Cooperstown Central School District is located in the Village of Cooperstown and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-condition