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IDA Reform
… Laws of 2015 – A.7915 (Magnarelli) / S.5867 (Marchione) – To increase the accountability and improve the efficiency and … each category of projects for which financial assistance is provided, and uniform project agreements Memo Bill Text …
https://www.osc.ny.gov/legislation/ida-reformPurchasing and Procurement Practices
… 2020. About the Program Organized in 1955, NYRA is a not-for-profit corporation that holds the exclusive franchise … Breeding Law requires all contracts entered into by NYRA for the procurement of goods or services to be pursuant to a … 31, 2020, NYRA’s expenditures were about $250.3 million for goods and services. Key Findings Our audit found NYRA …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesAccounts Payable Advisory No. 29
… Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of … the payment process to ensure claims are appropriate to pay. Agency heads may use a variety of resources and … the effectiveness of controls over bulkload and voucher mass approval payment processing. Within the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationOperational Advisory No. 30
… Guidance : Functionality now exists for electronic payment of refunds for certain closed Federal grants from the … procedure to prepare a refund using a new unique vendor ID and the required chartfields for the voucher. All refunds for …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/30-electronic-refunds-us-dhhsAccounts Payable Advisory No. 55
… – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to … suppliers.” Bulkload agencies are able to submit the Invoice Received Date to the SFS. However, if the Invoice Received Date is not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateXVI.3.G Legal Compliance – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 1200 – Generally Accepted … Guide to Financial Operations REV. 09/12/2022 … GASB Codification Section 1200 Generally Accepted Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceSeminars for Local Officials
… is not an easy task and that finding time in your schedule for essential training to enhance your fiscal oversight responsibilities can be difficult. For that reason, OSC’s Local Official Training Unit offers seminars for municipal and school district governing boards and other …
https://www.osc.ny.gov/local-government/academy/seminars-local-officialsAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Maine Endwell Central School District – Budget Review (B4-13-14)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Background The Maine Endwell Central School District is located in Broome County. The District’s proposed budget for the 2013-14 school year is almost $45 million. Key Findings Based on our review, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Village of Remsen Audit Follow Up – 2020M-119-F
… – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in implementing our … report released in January 2021. Background The Village is located in Oneida County. The Village Board (Board) is responsible for managing the Village’s operations. Results …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… whether fixed assets were recorded and properly accounted for. Key Findings The Board did not designate a property control manager. None of the 39 fixed assets … list. Key Recommendations The Board should designate a property control manager. Ensure all fixed assets with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Bainbridge Fire District - Board Oversight (2018M-252)
… established adequate controls over financial activities to safeguard assets. Key Findings District officials established adequate controls to help safeguard District assets. The Board reviewed the … and have initiated or indicated they planned to initiate corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Forks Fire District #3 - Financial Planning (2018M-20)
… the District's attorney and ensure the capital reserve funds are properly established. District officials generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Days Worked Calculator – Reporting Elected and Appointed Officials
… Officials Paid Per Payroll Period Use this calculator to convert the ROA result (average number of days … Worked . Officials Paid Per Call or Meeting Use this calculator to determine the average number of hours per task. Use this calculator to convert the average number of hours per task …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/days-worked-calculatorCounty of Ulster – Property Tax Exemptions (2016M-333)
… to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July … Department of Finance’s procedures for prorating property tax exemptions on transfers of property, correcting property …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333CUNY Bulletin No. CU-285
… Purpose To notify CUNY agencies of a new Insurance Deduction Code 378 … and/or changes on a weekly basis. Agency update access is available for this deduction. Questions Questions regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-285-deduction-code-378-future-planning-insuranceCity of Poughkeepsie – Audit Follow-Up (2013M-30-F)
… Purpose of Audit The purpose of our audit was to assess the City’s progress, as of January 26, 2015, in … released in May 2013. Background The City of Poughkeepsie is located in Dutchess County and has approximately 33,000 … Results of Review Based on our limited procedures, it appears that the City has made some improvements. Of the …
https://www.osc.ny.gov/local-government/audits/city/2015/05/01/city-poughkeepsie-audit-follow-2013m-30-fTown of Fishkill – Audit Follow-Up (2013M-246-F)
… and $383,957, respectively. Results of Review Based on our limited procedures, it appears that the Town has made …
https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-fTown of Guilford - Justice Court Accountability (2018M-248)
… held by the Justice Court are identifiable and disbursed to appropriate parties. Key Findings The Justices did not … monthly accountabilities or maintain sufficient records to identify outstanding balances. The Court has a shortage of … should: Prepare a list of Court liabilities and compare it to reconciled bank balances. Pay unidentified funds to the …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… (Treasurer) performed her duties in accordance with statutes. Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. However, the contractor performed those … as required by statute. Village officials disagreed with certain aspects of our findings and recommendation, but …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101