Search
Cassadaga Valley Central School District - Financial Management (2018M-110)
… Adopt budgets that include reasonable estimates for appropriations and use of appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Webster Public Library - Board Oversight (2018M-125)
… Audit Objective Determine whether the Board provided adequate oversight of financial operations. Key Findings The Board did not: … before payment. Provide adequate oversight of private funds. Adopt sufficient financial and IT policies. Key …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Preferred Source Contracting (Follow-Up)
… included in our initial audit report, Preferred Source Contracting (Report 2014-S - 77 ). Background New York State’s Preferred Source Program, established under Section 162 of the New York State Finance Law (Law), grants “preferred source” status to Corcraft and not-for-profit organizations …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followState Agencies Bulletin No. 1513
… Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII Section 4.E … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations Chapter XIII Section 4.E … 2016 through December 31, 2016 will be handled differently in PayServ. Taxable travel reimbursements are subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1513-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1356
… Purpose To provide agencies with the 2014 calendar year-end … Rule Excess PCM and Per Diem Amounts: IRS rules relating to employee business expense reimbursements require … diems for the continental U.S. can be found in the Guide to Financial Operations, Chapter XIII, Section 4.E . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1356-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 1282
… Federal per diems for the continental U.S. can be found in the Guide to Financial Operations, Chapter XIII, Section … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations, Chapter XIII, Section … 2013 through December 31, 2013 will be handled differently in PayServ. Taxable travel reimbursements are subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1282-year-end-procedures-taxable-employee-expense-reimbursementsDiNapoli Announces New Corporate Agreement to Disclose Political Spending
… Thomas P. DiNapoli today announced that NiSource Inc. (NYSE: NI) has agreed to disclose its corporate … Allstate Corp., CONSOL Energy, Eli Lilly and Co., Equifax Inc., Express Scripts, Textron Inc., Goodyear Tire & Rubber Co., Mattel Inc., NextEra … Thomas P DiNapoli today announced that NiSource Inc NYSE NI has agreed to disclose its corporate political …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-new-corporate-agreement-disclose-political-spendingVI.2.B Policies/Laws – VI. Budgets
… and reserve. Any amount budgeted as available can be used for expenditures or the encumbering of purchase requisitions … orders. Any amount in the reserve is not available for any type of financial transaction. Only DOB can authorize … or InterUnit Budget Transfer journals are permissible for these ledgers. For more information on the use of Budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsOpinion 98-8
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Preferred Source … required to procure microfilming services, when available in the form, function and utility required by the political … from a qualified and approved preferred source, in accordance with the notification procedures of section …
https://www.osc.ny.gov/legal-opinions/opinion-98-8State Police Bulletin No. SP-119
… State and the Police Benevolent Association and provides for General Salary Increases and increases to other payments effective April 1, 2010 for Troopers in Bargaining Unit 07 and … and Eligibility Criteria The legislation provides for the following increases: April 1, 2010 Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-119-april-1-2010-salary-and-other-increases-state-police-employeesXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… policies Cost of real estate surveys Cost of an option when it is exercised Special paving assessments Cost of razing an old building existing when the land is originally acquired Cost of cancellation of … Intangible Assets – expenses should only be capitalized when all of the following have occurred: Determination of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsDiNapoli Releases Analysis of SFY 2024-25 State Budget
… adopted in an improved economic environment, with state tax collections outperforming projections,” DiNapoli said. … the three-year pledge to fully fund the foundation aid formula, which was completed with adoption of the SFY 2023-24 … routinely taken actions to circumvent the global spending cap. The state continued to defer Medicaid payments across …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetOpinion 2001-11
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Powers and Duties (of … of a corporation would not have a prohibited interest in contracts between the fire district and corporation for … or she does not have any of the powers and duties listed in General Municipal Law §801 in connection with the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesLivingston County Probation Department – Financial Operations (2016M-404)
… Livingston County is located in central New York and has a population of approximately 65,000. The County is … Probation Department assists in reducing the incidence and impact of crime by probationers in the County. The … collect unpaid obligations for the Department’s 1,900 “due and owing” cases totaling about $2.4 million. The …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Justice Court Fund: Invoice Billing Program
… Process Each justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each … must send a check for the total amount of the report to the town or village Chief Fiscal Officer (CFO). The CFO is … Funds [pdf] . JCF reviews and processes the monthly report to determine the State, County and local shares of money …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programUncollected Penalties (Follow-Up)
… of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report … Key Finding Department officials have made progress in addressing the problems we identified in the initial audit. Of the eight prior audit … as of April 30 2015 of the eight recommendations included in our initial audit report Uncollected Penalties Report …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followTown of Queensbury – Justice Court (S9-14-2)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board Members, is the governing body responsible for overseeing the Court’s general management and financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-queensbury-justice-court-s9-14-2Onteora Central School District – Information Technology (2015M-92)
… the District’s IT assets were adequately safeguarded for the period July 1, 2013 through November 5, 2014. … of approximately 1,400 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $51.9 … plan, a disaster recovery plan, policies and procedures for the disposal of computer equipment or a policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92DeRuyter Central School District – Financial Condition (2015M-119)
… our audit was to review the District’s financial condition for the period July 1, 2012 through December 31, 2014. … has approximately 430 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $10 … has appropriated a significant amount of fund balance for the District’s budget during the past few years and has …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/deruyter-central-school-district-financial-condition-2015m-119