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IX.1 Accounting for Federal Grants – IX. Federal Grants
… relating to special accounting and reporting procedures for federally-financed domestic assistance programs; Apply to … and/or by the Division of the Budget. Accounting for Federal Grants The recordkeeping for individual grants is designed to conform to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewLapsing Information for State Agencies
… for June Lapsing Events Lapsing Activities Calendar Will My Expense Report Pay Before Lapsing? Will My Voucher Pay Before Lapsing? SFS Lapsing Page on SFS Secure …
https://www.osc.ny.gov/state-agencies/guidance/lapsing-information-state-agenciesDue Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… DAY 1 DAY 150 DAY 180 Term of Office / Appointment Begins Complete Your ROA By Submit … May 30, 2025 June 29, 2025 April 1, 2025 August 28, 2025 September 27, 2025 July 1, 2025 November 27, 2025 December … officials who are members of NYSLRS and do not participate in a timekeeping system must file a Record of Activities ROA …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaFinancial Toolkit for Local Officials
… Budgeting in Future Years Cash Flow Management Strategies … Local government and school district leaders …
https://www.osc.ny.gov/local-government/financial-toolkitContacts for Audits and Reports
… Holly Reilly … List of contacts by title name and email address for Division of State Government Accountability …
https://www.osc.ny.gov/state-agencies/audits/contacts-audits-and-reportsFort Edward Union Free School District - Financial Condition (2019M-245)
… report - pdf] Audit Objective Determine whether the District maintained adequate fund balances. Key Findings The District’s financial condition significantly declined due to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245East Quogue Union Free School District - Claims Auditing (2019M-78)
… before payment. Key Findings The claims auditor: Did not audit and approve 301 claims totaling more than $6.1 million before payment during the audit period. Did not sign the warrants on which 70 claims totaling $988,677 … Approved 16 claims totaling $835,152 for payment that were not sufficiently supported. District officials did not: …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Shelter Island Union Free School District - Fund Balance (2020M-23)
… prepared or implemented corrective action plans (CAPs) to previous audits. Key Recommendations Reduce surplus … the employee benefit accrued liability reserve. Create CAPs in response to external audit reports that indicate who …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23East Williston Union Free School District – Management of Nonstudent Network User Accounts (2022M-171)
audit, school district, East Williston
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/east-williston-union-free-school-district-2022-171.pdfOpinion 91-10
… This opinion represents the views of the Office of the State Comptroller at the time … replacing it with other property for park purposes; and (f) whether the town could be exposed to tort liability in … manner" and "at the same time" as town taxes, and is paid over to the board of commissioners to be applied for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Publications
… Below, you’ll find retirement plan publications and general information guides covering key retirement topics. You can read these publications in your … language by using the Google Translate link at the top of the page. Retirement Plan Publications NYSLRS …
https://www.osc.ny.gov/retirement/publicationsOpinion 2003-4
… that chapter 670 of the Laws of 2002 added, inter alia , new sections 174(2-a) and 177-c to the Town Law. Section …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4DiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… New York State Comptroller Thomas P. DiNapoli today urged … individuals who can participate in the Achieving a Better Life Experience (ABLE) program, a savings and investment tool for individuals with disabilities. NY's ABLE program, which launched just …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesOpinion 92-28
… over to the library fund or the library treasurer, as the case may be, those taxes which are specifically earmarked for … to the library fund or to the library treasurer, as the case may be, as soon as practicable after receipt. (4) … yearly, or as directed, as are other general taxes. In the case of a school district the appropriation for library …
https://www.osc.ny.gov/legal-opinions/opinion-92-28The Increasing Threat of Identity Theft
… or giving false identity information to police at the time of an arrest; and identity cloning and concealment, or … History File of counts of persons age 18 or older at the time of the crime (as of 01/15/2021). Among the State’s … basis. It’s easy to forget who you’ve connected to over time, and therefore who you are sharing information with. Log …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftTown of Oneonta – Town Clerk (2021M-59)
… audit period in a timely manner. However, the Clerk did not always deposit fees within the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Hamilton Central School District – Procurement (2020M-168)
… sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to the incorrect district of residence and … manner and develop and implement escalation procedures for when it is not. Address and resolve the incorrect …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mOpinion 91-52
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (preference to … Prior inconsistent opinions are superseded. This is in reply to your letter requesting an opinion regarding a … a "county residents job policy" for county contracts. In pertinent part, the proposal would require any bidder on a …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Opinion 97-25
… after the board approves the applications) PUBLIC OFFICERS AND EMPLOYEES -- Ethics (performance of services by board … approves the applications, the board member constructs and installs the signs for the clients under the approved … for the sketches, but is compensated for the construction and installation of the signs. Under these circumstances, you …
https://www.osc.ny.gov/legal-opinions/opinion-97-25