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XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting

… or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied … financial resources only to the extent that they reflect near-term inflows or outflows of cash. Under the modified … and disbursements relative to underlying economic events near the end of a fiscal period. The cash basis of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focus

State Comptroller DiNapoli Releases Audits

… (Preschool Special Education Audit Initiative) – Williamsburg Infant & Early Childhood Development Center, … to children with disabilities who are between the ages of 3 and 5 years. For the 3 fiscal years ended June 30, 2019, … costs that did not comply with the requirements Department of Taxation and Finance – Efforts to Collect Delinquent Taxes …

https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Audits

… items or services that are the subject of the clinical trial, nor does it cover services provided solely for data … costs of items or services that are necessary for clinical trial participants and are typically covered outside of the trial under the state plan or waiver. In addition to …

https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-audits

State Agencies Bulletin No. 2085

… for their work location. Affected Employees: Employees in hourly or annual positions who meet the eligibility … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … other non-statutory positions paid using an hourly rate. In accordance with the following Budget bulletin the minimum …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wage

State Agencies Bulletin No. 1942

… calculated retroactive pay) Retroactive Pay Earnings Code Check Date (tentative check date the retroactive pay will be paid) Agencies should … Retropay Sequence Number paid in the employee’s applicable check. The query displays the following fields: Name Emplid …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheck

State Police Bulletin No. SP-223

… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … 2021 State Police Hazardous Duty Pay will be processed in Administration Pay Period 17L, paychecks dated 12/08/2021. Eligibility Criteria Employees in Bargaining Unit 07 or Bargaining Unit 17 who have a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-pay

CUNY Bulletin No. CU-359

… Job Code Description 019119 EOC Adjunct College Laboratory Technician 019120 EOC Adjunct Lecturer 019122 EOC Lecturer … 2008. Position Data Salary Plans The agency should create a position on the Position Data page effective December 31, … in the chart below. For all other titles, the Salary Plan is CNY. C28 EOC Lecturer Doctoral Schedule C32 EOC Assistant …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programs

State Comptroller DiNapoli Releases Municipal and School Audits

… assurance that certain services with vendors were provided in accordance with contract terms, and payments were … balance and did not present the district’s spending plans in a transparent and meaningful manner. While real property … since 2020-21, the district’s budgeting practices resulted in tax levies being higher than necessary. The board and …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-audits

State Comptroller DiNapoli Releases Municipal & School Audits

… of the city’s revenue and expenditure projections. As of Dec. 31, 2022, unassigned fund balance in the general, water, … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … liabilities totaled more than $20.5 million and the 2025 proposed budget does not provide for satisfying these …

https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0

State Comptroller DiNapoli Releases School District Audits

… a credit for this amount from the vendor. South Mountain Hickory Common School District – Financial Management (Broome …

https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1

State Comptroller DiNapoli Releases Audits

… School Program (Follow-Up) (2019-F-27) A report issued in February 2018 identified a risk that providers could … expenses that could not be supported or included errors. In a follow-up, auditors found OCFS has made progress in addressing the problems identified in the 2018 audit. …

https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-audits

IX.12.G Check Clearance Patterns – IX. Federal Grants

… A “check clearance pattern” projects the amount subtracted from a state’s bank account each day after the state makes a disbursement of … the CMIA, the U.S. Treasury may require states to develop check clearance patterns for the purpose of: Timing the … A check clearance pattern projects the amount subtracted from a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patterns

XII.5.H Appropriate Payment Amounts – XII. Expenditures

… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State … documentation to the Office of the State Comptroller in accordance with Section 3 - Record Retention - Accounts … In accordance with Article 7 Section 109 of the State Finance …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amounts

Onondaga County – Sexual Harassment Prevention Training (S9-23-8)

… provided to employees and elected officials. However, of the 250 total individuals we tested (227 selected employees … or 6 percent of employees tested did not complete the annual SHP Training. Key Recommendation County officials …

https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8

Town of New Hudson – Tax Collection (2021M-2)

… Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key … weekly, as required. Key Recommendation Remit all real property tax collections, penalties and interest to the … Town Town Clerk Clerk recorded deposited and remitted real property tax collections in a timely and accurate manner …

https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2

Ellicottville Central School District - Information Technology (2019M-14)

… for social networking, shopping, travel and other personal use. In addition, sensitive IT control weaknesses were … IT security awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board policies. District …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14

Moriah Central School District - Cash Management (2019M-65)

… Objective Determine whether District officials maximized interest earnings. Key Findings District officials did not … and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials invested idle … funds in a financial institution with higher available interest rates, revenue would have increased by $61,162 …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65

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