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Small Businesses and the Economic Recovery: Work in Progress
… impacted by the COVID-19 pandemic in the spring of 2020 than in the rest of the nation, and the negative impacts on small businesses with less than 500 employees persist. In addition, small … impacted by the COVID19 pandemic in the spring of 2020 than in the rest of the nation and the negative impacts on …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… accrual bases of accounting and reporting and is the basis for which the Office of the State Comptroller (OSC) prepares … service begins. Debt Service Date the bond payment is due to the bondholders. Rent First day of the month for which … be certain transaction types that require an adjustment to the Accounting Date. If you believe your agency processes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersAdult-Use Cannabis (AUC)
… 2021, legalizing adult-use cannabis (AUC), also referred to as marijuana or recreational marijuana, in New York State. MRTA also establishes rules for the collection and subsequent distribution of taxes … sale of AUC. All counties and New York City are eligible to receive tax revenue from the sale of AUC products sold …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucVillage of Endicott – Budget Review (B4-15-11)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village's tentative budget for the 2015-16 fiscal year are reasonable. Background The … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village's general …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Spencerport Central School District – Employee Benefits (2025M-65)
… employees for a retirement incentive or all or a portion of their earned but unused leave time when the employee … Some employees are also eligible for periodic payments of unused leave. These payments are an employment benefit … or non-unit benefit agreements authorized by a board of education (board) and can represent significant district …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… operations and fiscal health. Although the Board did not pass a resolution establishing a petty cash fund, the former … and reviewing detailed monthly financial reports. Pass a resolution to establish a revolving petty cash …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. Background The Village of Herrings is …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Charlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… duties, establish mitigating controls, such as independent reviews of the Clerk-Treasurer’s work. Require the …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … did not appropriately manage the district's fund balance to ensure financial stability. Total fund balance has … 85 percent of the $9.6 million fund balance is restricted for specific purposes and is not available for general …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Town of Wawayanda – Financial Operations (2024M-160)
… ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … fund balance over the last five fiscal years, resulting in operating surpluses that increased unrestricted fund … necessary. The Board appropriated portions of fund balance in 2019 through 2023. However, the Town realized operating …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Agencies Bulletin No. 2010
… Purpose: The purpose of this bulletin is to provide agencies instructions for processing the 2021 Special Assignment to Duty Pay (SAD). Affected Employees: Employees of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021State Comptroller DiNapoli Releases Municipal & School Audits
… the following local government audits were issued. Hicksville Union Free School District – Managing Network User …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsOperational Advisory No. 27
… Date Policy Change Confirmation Reference: Guide to Financial Operations (GFO), Chapter XIV, Section 2 … The definition of Accounting Date, as defined in the Guide to Financial Operations (GFO), Chapter XIV, Section 2 - … that your agency processes transactions that qualify for such an exception, please email the Office of Operations, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationUnified Court System Bulletin No. UCS-305
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the Judicial Longevity Payment (JLP) and to provide instructions for payments not processed automatically. Affected Employees: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… Purpose of Audit The purpose of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … bylaws were followed and at times allowed the Board Chair to control all aspects of the disbursement and purchasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Chateaugay Central School District – Leave Accruals (2016M-149)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. … periodic reviews of employee leave accrual balances to ensure their accuracy. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Town of Smithtown – Departmental Operations (2017M-66)
… 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not … records of all fuel used to fill and dispensed from mobile fuel transfer tanks. Maintain an accurate inventory of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Purpose of Audit The purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, 2015 through December 13, 2016. … employees were credited with leave time valued at $22,602 to which they were not entitled. The Town did not hold public …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14