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Operational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesSUNY Bulletin No. SU-178
… Purpose To notify agencies of the procedures for processing Summer … the payroll in their regular positions and will continue to be paid. OSC Actions OSC has created two new Time Entry … subsequently Rehired for Summer Session, the agency must submit the Action/Reason Code of Rehire/APS (Appoint SS) on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-178-procedures-processing-suny-2011-summer-session-paymentsContract Advisory No. 19
GoLive Guidance for Contracts Requiring OSC Review
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewVI.4 Reappropriations Overview – VI. Budgets
… to and therefore must be reappropriated separately in Bill Copy. For additional information, refer to Section 3.A - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewWindows Domain Administration and Management (Follow-Up)
… Objective To determine the extent of implementation of the six … a year to support statewide mission-critical applications for 53 agencies, encompassing over 16 million public … it is vital to ensure that appropriate controls are in place and that policies and standards are being adhered to. …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followVillage of Albion – Water and Sewer Rents (2013M-108)
… accurate. The water clerk did not deposit moneys intact or timely or issue duplicate receipts to provide accountability for … collection, recording, depositing and adjusting duties or implement compensating controls. Ensure that master meter …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Highland Central School District – Financial Condition (2013M-358)
… prepare the budget and monitor the process to ensure it is followed. Develop and implement a multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check … securely execute check signatures for non-payroll checks between July 1, 2021 and June 30, 2023. Although the checks we reviewed were disbursed for what …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Belfast Central School District – Procurement (2016M-317)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through August 16, 2016. … Background The Belfast Central School District is located in the Towns of Allen, Angelica, Belfast, Caneadea and New … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $9.1 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317Jamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control deficiency. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Fiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfNesconset Fire District – Length of Service Awards Program (2014M-317)
… and separate from the Town of Smithtown and Suffolk County in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Lake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… the District’s internal controls over financial activity for the period January 1, 2013 through September 30, 2014. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Town of Eden - Real Property Tax Exemptions (2018M-231)
… Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations Ensure all … response letter. … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Niagara – Justice Court (2015M-218)
… of Motor Vehicles of individuals who had outstanding ticket balances greater than 60 days. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-niagara-justice-court-2015m-218Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… Purpose of Audit The purpose of our audit was to determine whether cash disbursements were … The Lyon Mountain Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Unified Court System Bulletin No. UCS-95
… Local 1070 of District Council 37, American Federation of State, County and Municipal Employees Background At the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-95-change-eligibility-metlife-whole-life-insurance-certainCity of Gloversville – Parking Violation Operations (2016M-231)
… was to review the City’s parking violation operations for the period January 1, 2014 through April 30, 2016. … City Council. General fund budgeted appropriations for the 2016 fiscal year total approximately $16.3 million. … Findings City officials have not established a benchmark for collection rates of unpaid parking violations. The City …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Town of Deerpark – Budget Review (B6-13-18)
… expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Gold Coast Public Library District – Claims Audit (2014M-237)
… provide library services to residents of the North Shore School District, excluding the Village of Seacliff, and is …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237