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Barnard Fire District – Financial Condition (2015M-145)
… The Barnard Fire District is a district corporation of the State, distinct and separate from the Town of Greece, Monroe …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mWalton Fire District – Financial Operations (2017M-238)
… The Walton Fire District is a district corporation of the State, distinct and separate from the Town and Village of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Terryville Fire District – Treasurer’s Duties (2017M-136)
Terryville Fire District Treasurers Duties 2017M136
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Park No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Sand Lake in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Fire District No. 6 is a district corporation of the State, distinct and separate from the Towns of Aurora and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Operational Advisory No. 25
… and Knowledge Transfer (ASK) with any general questions you have regarding the content of this advisory. ASK can be …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… The reporting of depreciation is required for the government-wide financial statements. Capital assets except for Land, Land Preparation, Library Books, and Construction in Progress must be depreciated over the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsGloversville Public Library – Claims Processing (2014M-81)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Operational Advisory No. 35
… for personal services is not intended to supersede normal State Payroll procedures. However, if an agency determines …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/35-personal-service-salary-advancesOperational Advisory No. 36
… account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesSUNY Bulletin No. SU-178
… Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and non-taxable) and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-178-procedures-processing-suny-2011-summer-session-paymentsSUNY Bulletin No. SU-89
… Agencies must restart tax-sheltered annuities, federated funds, maintenance (taxable and non-taxable), and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-89-restoration-contract-pay-and-additional-pay-suny-21pContract Advisory No. 19
… Review Guidance: In preparation for the EE1 Upgrade to the State Financial System (SFS), all contract transactions in a … unnecessary delays in processing times, the Office of the State Comptroller (OSC) has outlined transaction processing …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-reviewVI.4 Reappropriations Overview – VI. Budgets
… A reappropriation is a legislative enactment that continues all or part of the undisbursed balance of an appropriation that would otherwise lapse. A lapsed appropriation is an appropriation which has expired and against which …
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 confidential recommendations included in our initial audit report, Windows Domain Administration … report contained one recommendation: to implement the six recommendations included in a confidential draft report …
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)
… over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly …
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)
… is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster County. The District is …
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)
… A former Board member was not removed as a signer, and new Board-appointed signers were not added to the District’s …
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)
… in the Towns of Allen, Angelica, Belfast, Caneadea and New Hudson in Allegany County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317