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Hornell City School District - Financial Management (2019M-38)

… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38

State Agencies Bulletin No. 159

… use of the new deduction code 374, Property and Casualty insurance Affected Employees Employees in Bargaining Unit 01 … Police Benevolent Association are eligible for this new insurance program. Effective Date Checks dated May 4, 2000 OSC Actions The insurance company offering this new program, Liberty Mutual …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/159-voluntary-insurance-program-employees-bargaining-unit-01

Justice Court Fund - Town and Village Court Revenue Report Data Description

… Data description of the town and village court revenue report …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-description

Village of Greenwich - Cash Management (2019M-230)

… were maximized. Had officials invested available funds in a financial institution with higher available interest … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested within …

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-cash-management-2019m-230

II.4.B Basis of Accounting – II. New York State Financial Accounting

… accrual and accrual. Financial statements prepared in accordance with generally accepted accounting principles …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accounting

IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions

… Revenue – Federal funds such as the Federal USDA-Food and Nutrition Services Fund; the Federal Health and Human …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receipts

Town of Villenova – Purchasing (2014M-52)

… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …

https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52

Town of Hadley – Claims Auditing (2015M-198)

… The Town of Hadley is located in Saratoga County and has approximately 2,000 residents. The Town is governed … $2.8 million. Key Finding The Board conducted a deliberate and thorough audit of claims, the claims contained adequate supporting documentation and evidence that the goods and services were received and …

https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198

Security and UCS Days Worked Calculator

… then select Calculate . (Repeat this process for any break in service during the fiscal year.) To calculate the total …

https://www.osc.ny.gov/state-agencies/payroll/security-and-ucs-days-worked-calculator

CUNY Bulletin No. CU-791

… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate … City University of New York (CUNY) employees with health insurance coverage through the City of New York Employee … The purpose of this bulletin is to notify agencies of health benefit rate changes …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-791-city-new-york-health-benefit-rate-changes

IX.11.D DUNS Number – IX. Federal Grants

… and Single Audit. State agency guidelines can be found in the Budget Policy and Reporting Manual I-100 (2003) . …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-number

Operational Advisory No. 9

… Compensation Board 4/22/25 P All State Refunds (Except PIT & OUF) 4/23/25 W Unclaimed Fund Refunds 4/23/25 B Payroll … information regarding the escheatment process see the Guide to Financial Operations, Chapter XIV, Section 1 - …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatment

State Comptroller DiNapoli Statement on the Federal Government Shutdown

… will suffer. Our economy is slowing down and prices are high. New Yorkers and all Americans deserve action to get …

https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdown

Schoharie Central School District - School Lunch Operations (2019M-19)

… one at the District performed a cost-per-meal equivalent (ME) or meals-per-labor-hour analyses (MPLH). District … bid. Key Recommendations Periodically complete cost-per-ME and MPLH analyses. Ensure the District obtains the best …

https://www.osc.ny.gov/local-government/audits/school-district/2019/04/19/schoharie-central-school-district-school-lunch-operations-2019m-19

Portville Central School District - Cafeteria Collections (2018M-244)

… Adopt written policies and develop procedures for the collection and accounting of cafeteria cash receipts. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244

Town of Queensbury - Water System Cybersecurity (2018M-268)

… disclosure of information on the Town’s water system. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268

Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)

… Purpose of Audit The purpose of our audit was to determine if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. Background The Candor Fire Company is located in Tioga County and …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activity