Search
XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… Office of the State Comptroller (OSC) prepares the State’s financial statements in compliance with Generally Accepted … Service Date the bond payment is due to the bondholders. Rent First day of the month for which rent is due. Accounting Date The Accounting Date is the date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… reports must be certified by the employee requesting reimbursement, the employee’s supervisor, and by an agency … processes whether the expense report results in (i) a reimbursement to the employee, (ii) no reimbursement to the … the employee’s certification. * Agencies may use a form other than the AC 132-S to record and certify employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certificationCity of Newburgh – Budget Review (B20-6-12)
… amounts. Review the estimate for contingency and adjust it to an appropriate level if needed. … The purpose of our …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12City of Yonkers – Budget Review (B19-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … the 2019-20 fiscal year. The water fund’s budget includes a $4 million transfer to the general fund for support … debt has grown 5 percent and the City’s debt service payments have risen 8 percent. Although the City’s annual …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Travel Advisory No. 15
… for full personal vehicle mileage reimbursement is no longer applicable for business-related travel when a more cost-effective option is available. The update is a result of the State’s decision to lift COVID-19 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsCity of Yonkers – Budget Review (B25-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2025-26 and the related justification … operating and debt service funding of $809.2 million for the Yonkers Public Schools (District) and $739.8 million …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6CUNY Bulletin No. CU-615
… Purpose To notify agencies of an automatic dues and agency shop fee increase. Affected … to the Payroll Deductions mailbox. … To notify agencies of an automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-615-district-council-37-dc37-local-375-dues-and-agency-shop-feeCornwall Central School District – Financial Condition (2015M-148)
… audit was to examine the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $65,043,619 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cornwall-central-school-district-financial-condition-2015m-148Chatham Central School District – Financial Condition (2015M-161)
… through March 11, 2015. Background The Chatham Central School District includes the Town and Village of Chatham and … establishing and using reserve funds. … Chatham Central School District Financial Condition 2015M161 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Sauquoit Valley Central School District – Financial Condition (2016M-88)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sauquoit-valley-central-school-district-financial-condition-2016m-88Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… Educational Services is an association of 13 component school districts. BOCES is governed by a seven-member Board …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… the School’s student enrollment and billing process for the period July 1, 2011 through July 16, 2013. Background The University Preparatory Charter School for Young Men is located in the City of Rochester and is … by a 10-member Board. The School’s budgeted appropriations for the 2013-14 fiscal year are approximately $4.9 million. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andCUNY Bulletin No. CU-815
… is to notify agencies of an automatic dues increase for employees represented by DC37, Local 384 in Bargaining … Per the request from DC37, Local 384 dated February 3, 2025, membership dues for employees in Bargaining Units CC, … Code 259) will increase as outlined below. Effective Dates: Changes will be effective in paychecks dated March 6, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-815-district-council-37-dc37-local-384-dues-increaseCUNY Bulletin No. CU-824
… Per the request from DC37, Local 1597 dated March 18, 2025, membership dues for full time employees in Bargaining … Dates: Changes will be effective in paychecks dated May 1, 2025. OSC Actions: At the request of DC37, Local 1597, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-824-district-council-37-dc37-local-1597-dues-increaseXVI.3.H Materiality – XVI. Financial Reporting
… Comptroller may subsequently, at its discretion, modify or may eliminate information deemed to be immaterial. Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityOpinion 90-20
… village fire department determines that the expenditure is for the use and benefit of the department. 1982 Opns St Comp … foreign fire insurance tax moneys generally must use them for the benefit of the department or company, as determined … There is no authority in sections 9104 and 9105, however, for a village treasurer who is the initial recipient of …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Accounts Payable Advisory No. 39
… documentation should be submitted to the Bureau of State Expenditures. … Submitting vouchers to OSC for Eminent …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/39-eminent-domain-judgmentsTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… Did not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Washingtonville Central School District – Financial Condition (2017M-129)
… audit was to examine the District’s financial condition for the period July 1, 2015 through March 17, 2017. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $87 … and appropriated fund balance was not needed to fund the budget. The District had significant operating surpluses …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Voorheesville Central School District – Extra-Classroom Activities (2017M-181)
… to determine whether District officials properly accounted for extra-classroom activity (ECA) fund collections and disbursements for the period July 1, 2015 through March 31, 2017. … has approximately 1,170 students. Budgeted appropriations for the 2016-17 fiscal year totaled $23.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017m