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IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… earmarked for specific programs and are accounted for in Special Revenue – Federal funds, such as: Federal … Operating Grants Click here to download the table below as a Microsoft Excel file . Reporting Class SFS Account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsIX.6.A Drawdown Overview – IX. Federal Grants
… have been made with most state agencies to have OSC act as agent for the agency to obtain reimbursement from the federal government of disbursements eligible to be financed with federal grant … agencies sometimes must first obtain federal approval of the drawdown request. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6a-drawdown-overviewVillage of North Syracuse – Claims Audit (2014M-131)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit … 1, 2012 through November 30, 2013. Background The Village of North Syracuse is located in Onondaga County and has a … Village of North Syracuse Claims Audit 2014M131 …
https://www.osc.ny.gov/local-government/audits/village/2014/07/18/village-north-syracuse-claims-audit-2014m-131Town of Princetown – Claims Auditing (2015M-50)
… internal controls over the Board’s claims audit process for the period January 1, 2013 through October 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $1.2 million. Key Finding The … complete and thorough audit of claims, and the claims were for legitimate Town purposes. Key Recommendations There are …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50XI.12 Overview – XI. Procurement and Contract Management
… of funds. From contract award to contract closeout, any number of circumstances may arise that necessitate action by … contractor or contracting agency changes; and requirements for closing and, if necessary, re-establishing contracts in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewMWBE Waivers Granted
… October-December 2025 No waivers granted January-March 2026 (Available April 15, 2026) …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedXIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… similar assets that are immovable and of value only to the State. Roads and bridges maintained by the Department of … using the modified approach. Under this method, the State will not report depreciation expense for roads and … all costs that add to the capacity and efficiency of State-owned roads and bridges. Other infrastructure assets …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsXV.9 Revenue Classifications – XV. End of Year
… are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly … are required to take necessary steps to prepare and submit revenue reclass General Ledger Journal Entries to properly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv9-revenue-classificationsState Agencies Bulletin No. 1802
… Affected Employees Employees represented by Council 82 in Bargaining Units 61 and 91 are affected. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1802-council-82-dues-increaseCUNY Bulletin No. CU-673
… represented by District Council 37 (DC37) Local 384 in Bargaining Units TH are affected. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-673-district-council-37-local-384-dues-increaseOperational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller (OSC) has added various Sections in Chapter VII, Section 10 of the Guide to Financial Operations regarding Cash Advances. … Overages H – Cash Advance Rollover I – Annual Confirmation of Outstanding Cash Advances J – Closing a Cash Advance For …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesVendor File Advisory No. 5
… Contact AC 3263-S: Add, Update or Delete Vendor Address In addition, the following form is required to be used by …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/5-updated-vendor-formsAccounts Payable Advisory No. 56
… Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesAccounts Payable Advisory No. 60
… : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractTown of Cortlandville - Improving Private Property (2018M-219)
… report - pdf] Audit Objective Determine whether the use of Town resources to improve private property was appropriate … place. Key Recommendation Consider the legal implications of this arrangement and consult with the Town attorney as to … Determine whether the use of Town resources to improve private property was appropriate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… prepared timely. Key Recommendations The Business Manager should ensure detailed budget to actual reports for revenue and expenditures are provided to the Board each … ensure bank reconciliations are presented to the Board in a timely manner. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsTown of Roseboom - Long-Term Planning (2018M-115)
… complete report - pdf] Audit Objective Determine whether the Board effectively planned for future needs. Key Findings … plans for funding equipment and infrastructure needs. The Town’s major pieces of equipment are beyond their … Adopt a comprehensive fund balance policy that establishes the levels of fund balance and reserves to be maintained. …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Bemus Point Central School District - Capital Projects (2019M-212)
… The Board did not approve change orders or competitively bid seven change orders totaling $362,000 that exceeded the statutory bid limit. Key Recommendations Present the capital project … Properly approve all change orders and competitively bid change orders exceeding the statutory bidding limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-capital-projects-2019m-212Pittsford Central School District – Payroll (2021M-129)
… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were … of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Town of Waterford – Claims Auditing (2016M-154)
… of our audit was to review the claims audit process for the period January 1, 2015 through January 31, 2016. … by a five-member Town Board. Budgeted appropriations for 2016 total approximately $8.1 million. Key Finding The … the claims are supported by adequate documentation and are for legitimate Town purposes. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154