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DiNapoli Urges Companies to Join Workplace Pledge to Fight Antisemitism
… Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), sent letters to 50 major portfolio … In October, the ADL reported a nearly 400% year-over-year increase in antisemitic incidents following the Hamas led …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-urges-companies-join-workplace-pledge-fight-antisemitismVillage of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, … Village Board (Board) to effectively manage the Village’s financial operations. Key Findings The Treasurer and … Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82New York State Consultant Services Contractor’s Annual Employment Report (Form AC3272s)
New York State Consultant Services Contractor’s Annual Employment Report form.
https://www.osc.ny.gov/files/state-agencies/pdf/agency-form-ac3272s.pdfLGAC - Authority Debt Schedule - 2018
New York Local Government Assistance Corporation - Authority Debt Schedule 2018
https://www.osc.ny.gov/files/debt/pdf/lgac-authority-debt-schedule-2018.pdfAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2010
Annual Performance Report on New York State's Industrial Development Agencies
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance2012.pdfPayroll Calendars
… Institution Current Current Lag Lag … New York State Payroll Calendars …
https://www.osc.ny.gov/state-agencies/payroll/payroll-calendarsSelected Employee Travel Expenses
… period April 1, 2008 through March 31, 2011. Background New York State's executive agencies spend between $100 million … of this analysis, we examined the travel costs of eight University employees whose expenses exceeded $100,000 or had …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesXII.5.H Appropriate Payment Amounts – XII. Expenditures
… 3 - Record Retention - Accounts Payable Vouchers and Land Claims of this Chapter. Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsEMC - Conference Booklet
The official conference booklet of the 2024 Emerging Manager & MWBE Conference
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/2024-emc-booklet.pdfHorseheads Fire District #1 - Board Oversight (2019M-82)
Determine whether the Board provided adequate oversight of the District’s finances.
https://www.osc.ny.gov/files/local-government/audits/pdf/horseheads-2019-82.pdfCredit Cards – Travel and Conference Expense Management
… authorize designated employees to use a credit card issued in the name of the local government or school district to pay for certain … the local government or school district and the employee’s name and official capacity, by allowing authorized …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsOpinion 88-64
… COOPERATION -- Insurance (joint agreement between municipality and public housing authority to provide employee … to provide health and dental benefits to its employees by participating in a self-insured plan operated jointly by …
https://www.osc.ny.gov/legal-opinions/opinion-88-64Opinion 94-15
… by, a bank or trust company located and authorized to do business in this State (see also Education Law, §§1604-a, …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… Company’s internal controls over its financial operations for the period January 1, 2013 through December 16, 2014. … provides fire protection and emergency rescue services for the Village of Shortsville (Village) and Towns of … and Farmington in Ontario County. The Company is a not-for-profit organization that operates an ambulance service …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfSUNY Bulletin No. SU-225
… To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected Employees SUNY … 09/01/15 for CAL and CYF employees. Effective Date(s) Effective 09/01/15, pay period 12L, checks dated 09/23/15 … the Job Data page will automatically be updated with the new Leap Year calculation. Additional Pay After payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calTown of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
Determine whether the salary and benefits paid to the account clerk (clerk) were accurate and authorized. Determine whether the Board and Supervisor provided ad
https://www.osc.ny.gov/files/local-government/audits/pdf/geddes-2019-56.pdfVillage of Delhi - Disbursements (2019M-204)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials ensured disbursements, … to pay full restitution plus $500 to cover the Village’s insurance deductible with a one year conditional discharge. … Key Recommendations Ensure an individual independent of payroll processing reviews payroll before payment. Create …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204