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Planning Resources
… Management Guide [pdf] Multiyear Financial Planning - On Demand Webinar Multiyear Financial Planning Spreadsheets … Management Guide [pdf] Multiyear Capital Planning - On Demand Webinar Capital Planning Tool [.xls] Sample …
https://www.osc.ny.gov/local-government/resources/planning-resourcesFort Ann Central School District - Fund Balance Management (2018M-119)
… to fund one-time expenditures and needed reserves or reduce District property taxes. Adopt realistic annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Onondaga County Probation Department - Financial Operations (2018M-147)
… and disbursement procedures. Disburse more than $60,000 in restitution payments to crime victims. Key Recommendations … procedures to disburse undistributed restitution payments in a timely manner. County officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147State Agencies Bulletin No. 1202
… described in this Bulletin became available in PayServ on October 30, 2012. Implementation of the NYS Empl ID as … –12, 2012. Background SSN has been added as a search field on the W-2 Reprint page in PayServ to assist users in … can begin using the new SSN search field immediately on the PayServ W-2 reprint page. Questions Questions …
https://www.osc.ny.gov/state-agencies/state-agencies/1202-changes-w-2-reprint-page-payservBerlin Central School District - Vehicle Fuel Inventory (2018M-02)
… fuel inventory and delivery records are maintained on a daily basis. Mileage records are compared to vehicle … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02Central Valley School District - Separation Payments (2018M-153)
… for minor discrepancies, the payments were accurately paid in accordance with Board-approved contracts and agreements. … calculations was performed for all payments processed in the payroll system during the audit period, totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153State Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… "The antisemitic threats and incidents we’ve seen on college campuses, on city streets, and online have no place in our society. Antisemitism, Islamophobia and … actions today to protect Jewish and Muslim New Yorkers. I have confidence that Judge Lippman’s review of the City …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-responseI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… to ensure the proper updates are made. More information on the relationship between the account codes and statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureCheektowaga-Maryvale Union Free School District - Continuing Education (2019M-123)
Determine whether District officials properly accounted for the Continuing Education Departments Department financial activity
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/cheektowaga-maryvale-union-free-school-district-continuing-educationFallsburg Central School District - Fund Balance Management (2020M-12)
… and District officials effectively managed general fund balance. Key Findings The Board overestimated appropriations … 2018-19, resulting in over $5 million in appropriated fund balance not being used to finance operations. After adding … each year, the District’s recalculated surplus fund balance exceeded the statutory 4 percent limit each of the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Lackawanna City School District - Tuition (2019M-59)
… underpayment of $900 for one student. The District did not have adequate and up-to-date residency information to support …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Cassadaga Valley Central School District - Financial Management (2018M-110)
… for appropriations and use of appropriated fund balance. Reduce the unrestricted fund balance to within the statutory … funds to fund onetime expenditures and needed reserves or reduce property taxes. Adopt a more comprehensive reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… travel expenditures totaling $8,396 were not authorized in advance by the Board, as required by District policy. … Ensure that conference and travel expenditures are in compliance with the District’s travel policy. Consider …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Operational Advisory No. 7
… address and telephone number in SFS. SFS has address and phone numbers associated with each Business Unit (BU) and Department Code (DC). The …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/7-agency-contact-updateVeterans Day Message from State Comptroller DiNapoli
… we honor the men and women who have bravely served in our country’s Armed Forces. With crises and conflicts continuing around the world, this Veterans Day we must remember the sacrifices … to protect our freedoms. From the patriots who fought in the Revolutionary War and built our nation to those now …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliXII.8 Overview – XII. Expenditures
… OVERVIEW AND POLICIES Business Units create vouchers in the Accounts Payable module in the Statewide Financial System (SFS) to (a) pay vendors … The Treasury Department generates payment to the vendor in the form of a check, Automated Clearing House payment, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewState Agencies Bulletin No. 1934
… this bulletin is to notify agencies of an automatic dues increase. Affected Employees Employees represented by the New … and New York State, NYSCOPBA has instituted a dues increase for Bargaining Unit 21 members to bring them up to … in Bargaining Unit 21 with dues (Deduction Code 491) and increase the current amount from $31.40 to $32.11. Agency …
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)
… the Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and reserves. As of June 30, 2019, surplus fund balance was nearly $2.9 million (14 percent of the 2019-20 …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Red Creek Central School District – Financial Management (2020M-75)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… to students receiving special education services from 2022-23 through 2023-24. These findings occurred because …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8