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XI.4 Overview – XI. Procurement and Contract Management
… Although grant contracts are not specifically defined in legislation, they are typically referred to as “program” contracts and are often characterized as service agreements that support … Although grant contracts are not specifically defined in legislation they are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewElmira Heights Central School District - Nonresident Tuition (2019M-120)
… Objective Determine whether District officials accurately and timely billed nonresident student tuition. Key Finding … officials billed most nonresident tuition accurately and timely, they did not timely bill for nonresident students … District officials agreed with our recommendation and indicated they plan to initiate corrective action. 1 As …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Greenport Union Free School District - Bank Reconciliations (2019M-161)
… whether the Treasurer prepared accurate and timely bank reconciliations. Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the recorded balance for the general fund bank account reflected the actual cash balance for 2016-17 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… the table below as a Microsoft Excel file . Reporting Class SFS Account Description Federal Receipts 36101 Direct …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsKeene Central School District – Claims Processing (2015M-299)
… Purpose of Audit The purpose of our audit was to examine the District’s claims … 31, 2015. Background The Keene Central School District is located in the Towns of Keene and Jay in Essex County. The … which operates one school with approximately 165 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… separation payment process. Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesCUNY Bulletin No. CU-791
… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected … Questions regarding this bulletin should be directed to the University Director of Employee Benefits at CUNY … 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-changesOperational Advisory No. 9
… in calendar year 2023 will be escheated according to the following schedule: CHECK TYPE CHECK TYPE DESCRIPTION … 4/23/25 B Payroll 4/23/25 For more 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-escheatmentAudits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local Government …
https://www.osc.ny.gov/local-government/auditsTips to Help You Keep Your Money
… Learn how to keep your financial accounts and records in order …
https://www.osc.ny.gov/unclaimed-funds/claimants/tips-help-you-keep-your-moneyAccounts Payable Advisory No. 57
… the purchase order, the SFS will no longer allow an agency to submit the voucher into workflow or to OSC for approval. In these cases, the SFS will create a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/57-selecting-correct-vendor-idOpinion 96 - 14
… of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- Approval of … (consideration $100 or less) -- Purchases and Sales (community college purchasing from hardware store owned by … §§801, 802(2)(e): A member of the board of trustees of a community college would have a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … (single local law may increase terms of several elective town offices) PUBLIC OFFICERS AND EMPLOYEES -- Terms of Office (change in terms of town offices from two to four years) MUNICIPAL HOME RULE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 91-2
… This opinion represents the views of the Office of the State Comptroller at the time … Comptroller may request officials of an OTB corporation to fill out a form listing certain outside employment and business … Concerning the authority of the State Comptroller in performing an …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 90-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … SEWERS AND SEWERS SYSTEMS -- Sewer Lines (authority of village to assess entire cost against benefited … Whether the village board of trustees may determine on its own motion to construct the …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2009-1
… -- Codes of Ethics (requiring disclosure and recusal by fire district commissioner whose spouse is to be appointed treasurer) -- Family Relationships (spouse of fire district commissioner as appointed treasurer) FIRE DISTRICTS --Treasurer (spouse of fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1DiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… The state Department of Corrections and Community Supervision (DOCCS) is not adequately monitoring the state’s most dangerous sex offenders, often failing to … The state Department of Corrections and Community Supervision …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersOpinion 92-37
… which requires the Comptroller's approval. The procedures for merging a fire protection district into an adjoining fire … in section one hundred seventy-three of this chapter for the extension of a fire district". Subdivision 2 of Town … the resolution must be submitted to the State Comptroller for approval. Subdivision 1 of section 173, on the other …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Opinion 89-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased … Concerning the disposition of an unclaimed paycheck of a deceased county employee who …
https://www.osc.ny.gov/legal-opinions/opinion-89-9DiNapoli: MTA Budget Outlook Improves
… during the financial plan period came from higher tax revenues ($482 million), lower pension contributions … a new record in 2013. Ridership on the Long Island Rail Road is not expected to return to pre-recession levels for …
https://www.osc.ny.gov/press/releases/2013/09/dinapoli-mta-budget-outlook-improves