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Buffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Town of Berne – Board Oversight (2021M-77)
… did not provide adequate oversight of financial operations and exceeded its authority under New York State Town Law … funds, as required. Town officials generally agreed with our recommendations and have initiated or indicated they … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77State Agencies Bulletin No. 1660
… To notify agencies of the discontinuance of Agency Shop Fee deductions Affected Employees All employees paid by the … State Payroll System (PayServ) who have an Agency Shop Fee deduction Background As a result of the 06/27/18 Supreme Court decision in Janus v. AFSCME, Agency Shop Fee deductions must be discontinued for all affected State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required … not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and reports, as required by … includes eight recommendations to help the Board and CFO improve the transparency of their fiscal activities. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… total adjusted bank balance. Provide monthly balance sheet reports to the Board or comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Disposition of Farm Assets
… Purpose To determine whether the Department of Corrections and Community Supervision (Department) appropriately disposed … with its closed farms, including equipment, livestock, and land. The audit covers the period January 1, 2010 through … The Department oversees the State's prison system and monitors the activities of persons under community …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsState Agencies Bulletin No. 2303
… their inability to submit a change to the Direct Deposit panel while accounting reconciliation reports are being … users attempting to make changes to the Direct Deposits panel will be affected. NYS employees attempting to change … impact the timing of this disruption to the Direct Deposit panel and NYSPO. Agencies should reference the Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-payserv-request-direct-deposit-panel-and-new-york-state-payroll-onlineOpinion 90-24
… any other powers or duties pertaining or incidental to the sale and issuance of obligations. However, the finance board of any municipality, school district or district corporation may, by resolution, … and duties to the chief fiscal officer or, in the case of school districts, to the clerk of the school board, in which …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Comptroller DiNapoli and Senator Peralta Pen Op-Ed on NYS Dream Act
… state Senator Jose Peralta co-authored an op-ed on the NYS DREAM Act. If passed, the bill would extend the state’s … state Senator Jose Peralta coauthored an oped on the NYS DREAM Act …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-and-senator-peralta-pen-op-ed-nys-dream-actState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… includes increased spending and policy changes on issues of importance to New Yorkers, including housing, health care, … to be significant, reserves are to be maintained at 15% of spending, consistent with recommendations I have long … the final budget does not limit the Comptroller’s review of terms and conditions of backdoor debt by public …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetCUNY Bulletin No. CU-780
… The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected Employees: CUNY employees with health insurance coverage through the City of New York … Actions: OSC will automatically implement the bi-weekly health insurance rate changes as requested by the City of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-780-city-new-york-health-benefit-rate-changesNyack Union Free School District – Network User Accounts (2021M-113)
… computer acceptable use policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… through some other authorization process or are the result of statutory requirements, existing contractual …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditGeneseo Central School District - Online Banking (2019M-172)
Determine whether District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Town of Dayton - Supervisor's Records and Reports (2019M-189)
… not issue receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key … financial records and properly receipt all revenues, when required. Provide the Board the appropriate reports it needs to properly monitor the Town’s financial operations. The …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Examples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli Announces Results of General Obligation Bond Sale
… percent; Series 2018B Taxable Bonds to Piper Jaffray & Company with a true interest cost bid of 3.051441 percent; and Series 2018C Tax-Exempt Refunding Bonds to UBS Financial Services Inc. with a true interest cost bid of …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-results-general-obligation-bond-saleState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… a 2014 audit. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… and analysis of statewide financial information. It helps ensure information is straightforward; flexible and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies