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XII.8 Overview – XII. Expenditures
Business Units create vouchers in the Accounts Payable module in the Statewide Financial System SFS to a pay vendors that provided goods or services to New York State or b refund New York State vendors or citizens
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewJefferson Central School District – Procuring Services (2021M-42)
… services without public written disclosure of his interest in the contract with the District. Key Recommendations Seek … Ensure District officers or employees publicly disclose, in writing, any interests they have in contracts or agreements with the District. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/jefferson-central-school-district-procuring-services-2021m-42State Agencies Bulletin No. 1934
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase. Affected … instituted a dues increase for Bargaining Unit 21 members to bring them up to parity with Bargaining Unit 01. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationRandolph Central School District - Financial Management (2019M-232)
… and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money improperly restricted to surplus fund balance in the general fund. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232New York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… gap and is contending with a significant jump in Medicaid spending. Notably, the state's fiscal problems arise at a … tax collections are more than $1 billion above projections for the year. “The Executive budget tackles some tough issues … gap and is contending with a significant jump in Medicaid spending …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalRed Creek Central School District – Financial Management (2020M-75)
… operations. Approximately $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was … include reasonable estimates for appropriating the amount of fund balance that will be used to fund operations. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… state and put New York on solid financial footing. There are cautionary signs in the global marketplace that should be …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… $2.14 million, officials overbilled school districts of residence (resident districts) $84,689 for State aid … maintain necessary documentation to support calculations of the amounts billed or ensure billings were accurate and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8Northside Center for Child Development – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Northside Center for Child Development (Northside) on its Consolidated Fiscal … disabilities who are between three and five years of age. For purposes of this report, these programs are collectively … in its cost-based programs. Northside is reimbursed for preschool special education services through rates …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-229
… Purpose To notify agencies of a structure change in dues and agency shop fees from … Employees Employees in Bargaining Units F8 represented by the Suffolk County Court Employees Association, Inc. … Paychecks dated June 15, 2016 OSC Actions At the request of the Suffolk County Court Employees Association, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-229-suffolk-county-court-employees-association-dues-and-agencySt. Paul Boulevard Fire District - Board Oversight (2018M-116)
… Determine whether the Board provided adequate oversight of the District’s financial operations. Key Findings The … unrestricted fund balance that was not substantiated by planned uses in any fund balance policy or multiyear … plan to reduce unrestricted fund balance for the benefit of District residents. Properly audit claims to ensure each …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Hubbardsville Fire District - Board Oversight (2018M-107)
… Determine whether the Board provided adequate oversight of the District’s financial operations and fuel inventories. … reconciliations. Key Recommendations Provide oversight of the Treasurer’s duties and annually audit the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Elba Central School District - Financial Management (2018M-96)
… fund balance. Taxpayers might have realized $570,000 in cumulative tax savings had the Board maintained the same tax levy as in 2013-14 and if the Board had used overfunded reserves to … million. Key Recommendations Adopt realistic budgets based on historical or other known trends. Review reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96World Trade Center Presumption – Career Plan
… employer of NYSLRS or another New York public retirement system at that time, you should be aware of the … law. 1 You may be eligible for an accidental disability retirement benefit if you become permanently disabled and … may be eligible to reclassify your service or disability retirement benefit to an accidental disability retirement …
https://www.osc.ny.gov/retirement/publications/1642/world-trade-center-presumptionWorld Trade Center Presumption – Non-Contributory Plan with Guaranteed Benefits
… employer of NYSLRS or another New York public retirement system at that time, you should be aware of the … law. 1 You may be eligible for an accidental disability retirement benefit if you become permanently disabled and … may be eligible to reclassify your service or disability retirement benefit to an accidental disability retirement …
https://www.osc.ny.gov/retirement/publications/1513/world-trade-center-presumptionWorld Trade Center Presumption – Police and Fire Plan
… If you participated in the World Trade Center rescue, recovery or cleanup …
https://www.osc.ny.gov/retirement/publications/1512/world-trade-center-presumptionWorld Trade Center Presumption – New Career Plan
… employer of NYSLRS or another New York public retirement system at that time, you should be aware of the … law. 1 You may be eligible for an accidental disability retirement benefit if you become permanently disabled and … may be eligible to reclassify your service or disability retirement benefit to an accidental disability retirement …
https://www.osc.ny.gov/retirement/publications/1515/world-trade-center-presumptionWorld Trade Center Presumption – Regional State Park Police Plan
… If you participated in the World Trade Center rescue, recovery or cleanup …
https://www.osc.ny.gov/retirement/publications/1867/world-trade-center-presumptionWorld Trade Center Presumption – Basic Plan with Increased-Take-Home-Pay (ITHP)
… efforts, and you were employed by a participating employer of NYSLRS or another New York public retirement system at that time, you should be aware of the benefits provided by the World Trade Center …
https://www.osc.ny.gov/retirement/publications/1511/world-trade-center-presumptionWorld Trade Center Presumption – State Police Plan
… If you participated in the World Trade Center (WTC) rescue, recovery or cleanup …
https://www.osc.ny.gov/retirement/publications/1518/world-trade-center-presumption