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Chenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… reconcile those amounts to determine the expected gross profit. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsPutnam County – Probation Department Collection of Revenue (2014M-5)
… of six towns and three incorporated villages and has a population of approximately 99,600. The Legislature … Key Recommendation There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Town of Sheldon – Financial Management (2017M-261)
… Town of Sheldon Financial Management 2017M261 …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-sheldon-financial-management-2017m-261Unified Court System Bulletin No. UCS-186
… discontinuance of deduction code 542 for Amalgamated Term Life Insurance. Affected Employees Unified Court System … discontinuance of deduction code 542 for Amalgamated Term Life Insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-186-discontinue-deduction-code-542-amalgamated-term-life-insuranceEllicottville Central School District - Information Technology (2019M-14)
… networking, shopping, travel and other personal use. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Warrensburg Central School District - Financial Condition Management (2017M-265)
… appropriations, exceeding the 4 percent statutory limit. Five completed capital projects were not closed out. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mPort Jefferson Union Free School District - Claims Processing (2018M-055)
… Port Jefferson Union Free School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… - pdf] Audit Objective To determine whether the County Hospital and Skilled Nursing Facility (Hospital) cafeteria sales were properly collected, deposited … Wyoming County Hospital Cafeteria Cash Receipts 2018M70 …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Dover Union Free School District - Information Technology (2018M-112)
… officials did not properly secure the server room. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112State Comptroller DiNapoli Statement on the Federal Government Shutdown
… Thomas P. DiNapoli released the following statement today on the shutdown of the federal government: "A federal … engineers to parks workers. The longer the shutdown drags on, the more families and businesses will suffer. Our economy … Thomas P DiNapoli released the following statement today on the shutdown of the federal government …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownII.4.B Basis of Accounting – II. New York State Financial Accounting
… 3.D - Basis of Accounting/Measurement Focus of this Guide. Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingSecurity 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-calculatorConstitutional Debt Limit
… incur. For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation … types of short term borrowings are excluded from the debt limit. Exclusions from the limit for debt related to sewer projects and certain types of …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitOperational Advisory No. 9
… Guidance : Guidance: State checks issued in calendar year 2024 will be escheated according to the following schedule: … the Payroll Bulletin 2363.1 - Outreach and Escheatment of 2024 Uncashed NYS Payroll Checks . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the … Alternate onetime email address for PO dispatch …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchAccounts Payable Advisory No. 46
… invoice does not contain the required information outlined in Guide to Financial Operations (GFO) Chapter XII, Section … a best practice for agencies to notify the vendor within one business day of identifying the improper invoice and direct the vendor …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceElmira Heights Central School District - Nonresident Tuition (2019M-120)
… tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key … procedures specifying the timely submission of attendance dates for nonresident students placed at the District to the School Business Executive. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Fairport Central School District - Payroll and Employee Benefits (2023-118)
… paid employees and properly calculated employees’ leave accruals. Key Findings District officials generally … we tested accurately and properly calculated their leave accruals. However, we found one of the five employees … paid employees and properly calculated employees leave accruals …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Questar III Board of Cooperative Educational Services – Information Technology Hardware Asset Inventory (2023M-166)
… cost of $28.5 million (44,305 items) accounted for in its inventory that were either purchased for a component school district or for use at Questar BOCES. … accounted for all 817 IT hardware assets reviewed with a purchase value of $612,386 and ensured assets declared …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/01/questar-iii-board-cooperative-educational-services-information-technology-hardwareUnified Court System Bulletin No. UCS-177
… Mutual will submit all transactions for enrollments, cancellations and/or changes on a bi-weekly file. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-177-new-deduction-code-550-boston-mutual-life