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XII.5.H Appropriate Payment Amounts – XII. Expenditures
… of the State Finance Law, Business Units cannot submit a voucher for payment unless goods or services and a proper … to submit invoices or supporting documentation with the voucher. However, Business Units must retain and produce … of the State Finance Law Business Units cannot submit a voucher for payment unless goods or services and a proper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… accurately billed and collected resident district tuition for the sample of 50 students we reviewed. They also …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsRockland County – Budget Review (B21-6-12)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the County’s proposed budget for the 2022 fiscal year are … located in the downstate area and bordered by Orange, Putnam and Westchester counties, was authorized to issue debt …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines. Key … distributed tickets from the Marketing and Promotional Program Program in accordance with regulations and guidelines …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andTiconderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial Report [AFR].) As a result: The … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Opinion 88-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. SALES TAX -- Distribution of (adjustment by county of erroneous payments to other …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Environment, Energy and Agriculture – 2023 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2022-23, DEC All Funds spending totaled $1.5 billion, an increase of $135.3 million (10.1 percent) from SFY 2021-22, with local … by the federal Infrastructure Investment and Jobs Act of 2021. As of March 31, 2023, employment at DEC was 2,885 …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureLe Roy Central School District – Reserve Funds (2022M-110)
… the Le Roy Central School District (District) Board of Education (Board) and District officials properly … in four reserves was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled … whether the Le Roy Central School District District Board of Education Board and District officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Transportation and Warehousing Sector – New York City Industry Sector Dashboards
… and warehousing sector is an important component of the local economy. During the pandemic, visitor numbers … and business buying behaviors amid the implementation of social distancing measures. The pandemic accelerated an existing trend of increasing e-commerce sales; in sales tax year 2023, …
https://www.osc.ny.gov/osdc/reports/nyc-sectors/transportation-and-warehousingNew York State Fiscal Reform and Accountability Act
… and the public authorities law, in relation to contents of the state budget and the capital financing and program plan; to repeal section 49 of the state finance law, relating to the segregation of lump sum appropriations; and to amend the state finance …
https://www.osc.ny.gov/legislation/new-york-state-fiscal-reform-and-accountability-actDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… engine for their communities and an essential part of our food supply system. They employ thousands of people and contributed $2.7 billion to the state’s gross … Access to fresh, healthy food also adds to the quality of life in the state, but this local food supply was put to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsLong Island Experienced Gains in Farms and Farmland
… engine for their communities and an essential part of our food supply system. This is especially true on Long … farmland acres in the most recent United States Department of Agriculture Census. Access to fresh, healthy food adds to the quality of life in the state, but this local food supply was put to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandMore State Investment and Policies Can Create New Opportunities in Hudson Valley Which Saw Unique Gains
… The critical role farms play in New York cannot be overstated, both as an economic … Valley where sales of farm products topped $300 million in 2022. The region also countered statewide trends, seeing … number of farms and in farmland in some counties. Access to fresh, healthy food also adds to the quality of life in …
https://www.osc.ny.gov/press/releases/2024/11/more-state-investment-and-policies-can-create-new-opportunities-hudson-valley-which-saw-unique-gainsFinger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… engine for their communities and an essential part of our food supply system. This is especially true in the Finger Lakes where sales of farm products topped $2.3 billion in 2022, leading the … countered statewide trends, seeing growth in the number of acres farmed. Access to fresh, healthy food also adds to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakesThe North Country Is Among the Top Regions in the State for Agricultural Sales
… engine for their communities and an essential part of our food supply system. This is especially true in the North Country where sales of farm products topped $1.2 billion in 2022, making it the … state. Access to fresh, healthy food adds to the quality of life in the state, but this local food supply was put to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfState Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdf