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2016 Annual Cash Basis Report on State Funds
… - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts …
https://www.osc.ny.gov/finance/cash-basis/2016-annual-cash-basis-report-state-funds2017 Annual Cash Basis Report on State Funds
… - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts …
https://www.osc.ny.gov/finance/cash-basis/2017-annual-cash-basis-report-state-funds2018 Annual Cash Basis Report on State Funds
… - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts …
https://www.osc.ny.gov/finance/cash-basis/2018-annual-cash-basis-report-state-funds2019 Annual Cash Basis Report on State Funds
… - Statement of Net Cash Transactions Short-Term Investment Pool Temporary Loans Outstanding Summary of Cash Advance Accounts …
https://www.osc.ny.gov/finance/cash-basis/2019-annual-cash-basis-report-state-funds2020 Annual Cash Basis Report on State Funds
… ( Adobe Acrobat - PDF ) Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances … and State Operating Funds Combining Statements of Cash Receipts, Disbursements and Changes in Fund Balances … Schedules (Excel) Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - …
https://www.osc.ny.gov/finance/cash-basis/2020-annual-cash-basis-report-state-fundsOpinion 90-61
… to impose benefit assessments or user fees) TOWN LAW, §§202(3), 202-a(1): A town may assess the costs of establishing and … must be assessed only on an ad valorem basis. Town Law, §§202 and 202-a provide the manner in which assessments shall …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Overview – Travel and Conference Expense Management
… board (or appropriate management officials) should address both officers and employees of the local government or school district. In addition to policy development, this guide also includes practical discussions …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewOpinion 94-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village commission) GENERAL MUNICIPAL LAW, … establish a joint human rights commission for the portion of the town located outside a village and one or more …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/coxsackie-athens.pdfLong Island Power Authority: Response to Hurricane Earl, December 2010
While LIPA appears to have adhered to established storm protocols in response to Hurricane Earl, opportunities exist to improve these policies and procedures.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-lipa-2010.pdfEast Rochester Union Free School District – Procurement (2022M-56)
Determine whether East Rochester Union Free School District (District) officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-rochester-2022-56.pdfMillbrook Central School District – Information Technology – User Accounts (2021M-48)
Determine whether Millbrook Central School District (District) officials established adequate controls over user accounts in order to prevent unauthorized access, use and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/millbrook-2021-48.pdfElwood Union Free School District - Claims Auditing (2019M-31)
Determine whether systems were in place to ensure that claims were adequately documented, were for appropriate purposes and were properly audited and approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/elwood-31.pdfGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… We reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29) 180-Day Response
To determine whether LIRR maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of parts required to repair the ....
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29-response.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfState Police Bulletin No. SP-225
… Purpose: The purpose of this bulletin is to notify agencies of an increase in union dues for PBA of the NYS Troopers. Affected Employees: Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-225-police-benevolent-association-pba-new-york-state-troopers-inc-duesUnified Court System Bulletin No. UCS-101
… Program. Affected Employees Employees in Bargaining Unit DR represented by Court Officers Benevolent Association of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-101-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-120
To notify the Unified Court System of the modified eligibility for Deduction Code 380 AFLAC Voluntary Supplementary Insurance Program
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-120-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-125
… of Law Assistants of the Civil, Criminal and Family Courts Effective Date(s) Paychecks dated 11/28/07 OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-125-change-eligibility-aflac-voluntary-supplementary-insurance