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

… officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive … were maximized. Had officials invested available funds in a financial institution with higher available interest … could have been increased by approximately $42,200 during the audit period. Key Recommendations Periodically solicit …

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

… statements on three bases of accounting: cash, modified accrual and accrual. Financial statements prepared in accordance with … that revenues and expenditures be recorded on the modified accrual basis for the governmental funds (those through which … statements on three bases of accounting cash modified accrual and accrual …

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

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

… Grants funds. 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-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)

… June 30, 2015. Background The Town of Hadley is located in Saratoga County and has approximately 2,000 residents. The …

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

… Dates: Effective in paychecks dated August 22, 2024, for Institution Current and September 5, 2024, for Institution Lag employees. OSC Actions: OSC will …

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

Unified Court System Bulletin No. UCS-131

… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code … Unit SY represented by the New York State Supreme Court Officers Association Effective Date(s) Paychecks dated … To notify the Unified Court System of the modified eligibility for Deduction Code …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-131-change-eligibility-first-unum-insurance-certain-employees

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

… Year Escheatment Guidance : Guidance: State checks issued in calendar year 2023 will be escheated according to the …

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

State Comptroller DiNapoli Statement on the Federal Government Shutdown

… 115,000 federal employees work in New York, ranging from healthcare workers to engineers to parks workers. The longer …

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)

… Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until …

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

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

… The purpose of our audit was to determine if controls over financial activity were adequate for the period January … Candor Fire Company Internal Controls Over Financial Activity 2014M302 …

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

XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year

… financial statements. Representatives from each reporting entity are contacted quarterly through email with login …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrp

Lewiston-Porter Central School District - Payroll (2018M-246)

… not consistently tracked or properly approved, resulting in possible over- or underpayments. Seven employees were paid …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246

Constitutional Debt Limit

… cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of taxable property … the purpose of water supply and distribution and certain types of short term borrowings are excluded from the debt … the limit for debt related to sewer projects and certain types of self-liquidating debt are available. How to apply …

https://www.osc.ny.gov/local-government/resources/constitutional-debt-limit

Accounts Payable Advisory No. 43

… Subject : GFO Updates – Supplier, Prompt Payment Interest and more Update : The below sections of the … as determined by the vendor, no longer synonymous for payment method) XI-A.3 Purchase Orders Updated based on new … - Used to be XII.4.E.3 XII.5.D Selecting the Appropriate Payment Location Updated based on new concept of location …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-more