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VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… funds or accounts (e.g. between Aid to Localities and State Operations type accounts). The transfer amount can be … Transfers must be specifically authorized in State statute, either within the budget bill language, or in another piece of State law. Consolidation Transfer – Special designation for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersState Comptroller DiNapoli Releases School District Audits
… (Westchester County) District officials did not use a competitive process to procure goods and services. For … District – Financial Management (Niagara County) The board and district officials can better manage fund balance … plans. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 91-22
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) FIRE PROTECTION AND PREVENTION -- Fire Police Squad … Whether a fire police squad may separately incorporate as a …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Controls Over Cash Advance Accounts
… account for use by the agency. WCB was authorized to have two advance accounts with a total value of $106,000 as of … due to a payroll problem, but was ultimately not needed. Two checks have no information other than check number in the …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… by New York State (NYS) Public Health Law and Department of Health (DOH) regulations. District officials did not sample and test or properly exempt 140 of the 379 (37 percent) water outlets in the District because … Because there is no information on the lead levels of the untested outlets, we were unable to determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mCUNY Bulletin No. CU-652
… are reimbursed by the CUNY RF. The work may be performed in any facility but must be paid from the college where the … be completed by paychecks dated 03/12/2020. Agency Actions In order to process the Summer 2019 CUNY Research Foundation Grant Payments, agencies must be in receipt of the CUNY RF Payment Authorization Form and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-652-2019-city-university-new-york-cuny-research-foundationPayroll Improvement Project Bulletin No. PIP-018
… Purpose The purpose of this bulletin is to inform agencies of the purpose and functionality of the … 6 OT Limit V15 RTR Memo CPLT NYT/NBE/NYEBT6 225,000.00 NYC Plans Pensionable Earnings (No OT) Tier 6 Calendar Year … not need to take action for contributions to be tracked or stopped. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservContact Update and Online Help for Local Officials
… we ask designated staff in local governments to use our Online Services system to provide and maintain up-to-date … which allows local officials to view, create, edit, verify and inactivate contact records. Enrollment help can be … PAGE This page will allow you to individually or bulk verify/inactivate contact records. Verify/Inactivate: Select …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpEDSS - General Help for All Transactions
… What do the statuses mean in EDSS? Draft - The agency can edit the fields and … transaction. Once submitted, the transaction will go into a status of In Progress (OSC). In Progress (OSC) – OSC … to OSC for audit). You can do this by selecting “Delete” on the first page. This action is not reversible. Update the …
https://www.osc.ny.gov/state-agencies/contracts/edss-general-help-all-transactionsVII.3.A AP Adjustment Voucher Preparation – VII. State Revenues and Appropriated Loan Receivables
… On-line agencies enter an Adjustment Voucher in the Accounts Payable module within SFS. SFS Navigation: … – ROAs) since any other Pay Terms would result in a delay of posting the returned payment in SFS by the amount indicated. For guidance on payment terms … Online agencies enter an Adjustment Voucher in the Accounts Payable module within SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3a-ap-adjustment-voucher-preparationSouth Buffalo Charter School – Employee Compensation (2018M-1)
… Purpose of Audit The purpose of our audit was to determine whether employee compensation was accurate, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The Company provides fire protection to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mYates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process for the period … Key Recommendations Establish policies and procedures to provide assurance that cash receipts are adequately …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… complete report - pdf] Audit Objective Determine whether the Board ensured that the District’s bank reconciliations were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely and, with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankNew Hyde Park Fire District - Payroll (2018M-165)
… Objective Determine whether District officials implemented a system to ensure that payroll was properly segregated and that payroll time was properly authorized and recorded. Key Findings … document their pre-approval for overtime and double-time hours worked. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/26/new-hyde-park-fire-district-payroll-2018m-165North Queensbury Volunteer Fire Company – Controls Over Financial Activities (2014M-167)
… the Company’s financial operations for the period January 1, 2012 through February 28, 2014. Background The North Queensbury Volunteer Fire Company is a not-for-profit corporation located in the Town of … fire protection services to the Town’s northern area and is governed by a seven member Board. During 2013, revenues …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/05/north-queensbury-volunteer-fire-company-controls-overMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Adopt budgets …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $6.1 million. … entitled. Key Recommendation There are no recommendations for this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mThree Village Central School District – Fuel Inventories (2015M-271)
… Purpose of Audit The purpose of our audit was to determine if the District properly … Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Urban Choice Charter School – Information Technology (2013M-53)
… has not established policies and procedures related to remote access, data backup, computer security, and data breach. The … Adopt comprehensive policies and procedures related to remote access, data backup, computer security, and data …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53