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II.3.B Establish Control – II. New York State Financial Accounting
… an outstanding liability incurred by the agency prior to the end of the fiscal year. For more information about … liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 … After …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlSt. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the Association’s financial operations. Key Findings The … the Treasurer and Financial Secretary. Audit claims prior to payment and ensure there was sufficient supporting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Vendor File Advisory No. 4
… X, Section 3 - Vendor Registration and Vendor Self-Service Login Guide . … Agency help is needed to ensure prompt vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationNorth Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
… did not: Comply with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit. District officials did not: Always … Use a competitive RFP process when contracting for the annual audit and repeat the process at least every …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalXI.18 Overview – XI. Procurement and Contract Management
… State procurement processes. Legislative requirements with a narrow focus on a specific procurement process or contract type may be found in sections/subsections related to the specific topic area. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18-overviewState Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
… the dignity, equality and respect they deserve. We need to continue the fight to ensure equal protection in the workplace and beyond, but …
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionState Agencies Bulletin No. 1683
… checks, salary exchange checks, direct deposit returns, and retirement refunds. Effective Date(s) Immediately Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1683-new-payroll-check-notification-reportTown of Java – Tax Collection Remittance (P1-24-21)
… were not provided to finance Town and County operations in a timely manner. The Tax Collector did not remit taxes … action. Appendix B includes our comment on an issue raised in the Supervisor’s response. … Determine whether the Town of …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… Determine whether District officials effectively managed the District’s financial condition. Determine whether the central and student treasurers properly accounted for … unrestricted fund balance ranged between 10 and 11 percent of ensuing years’ appropriations, exceeding the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementState Agencies Bulletin No. 1338
… August 25, 2014. This will impact payroll processing for the following pay periods: Administration cycle – … 6:30 a.m. The systems are expected to be available Monday for normal processing. PayServ will be available (extended … August 11th – 14th and August 18th – 20th, 2014 to allow for more processing time. Agency Impact The processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1338-payserv-processing-schedule-changes-due-scheduled-system-maintenanceSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom … and disbursements. We found: District officials did not perform an annual audit of FFA records during our audit … our findings and recommendations and indicated that they have initiated, or planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Wappinger - Information Technology (2019M-220)
… use policy. Twenty of 66 user accounts were not necessary for Town operations. Town officials did not develop a breach … Key Recommendations Monitor web and computer usage for compliance with policy. Develop written procedures for managing system access that include periodically …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-wappinger-information-technology-2019m-220Cold Spring Harbor Central School District – Capital Assets (2023M-37)
… tag and account for capital asset purchases. As a result, the District has an increased risk that its assets could be … or stolen. Deficiencies identified from our audit include: The Assistant Superintendent for Business (Assistant … Superintendent) did not maintain a perpetual inventory of capital assets that had a minimum value of $500. 67 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/cold-spring-harbor-central-school-district-capital-assets-2023m-37V.3.J Activity (Projects) – V. Chart of Accounts (COA) Governance
… The Activity ChartField can be used to define lower-level detail of a Project Type. Statewide … on the Project Type of the associated Project. Refer to SFS Secure for more information including the COA Handbook … and XIX.2.C.1 for more detailed information on selecting To request an additional Activity value, complete the COA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3j-activity-projectsOverview – Information Technology Contingency Planning
… A backup is a copy of electronic information that is maintained for use if there is loss or damage to the original. Establishing backup procedures is a necessary part of IT contingency planning and often critical for restoring …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overview-0State Comptroller DiNapoli Statement on City's Preliminary Budget Proposal
… the prior administration and mixed signals on the pace of the economic recovery. My office will release a full examination of the mayor's budget in the coming weeks. … Mayor Bill de … the prior administration and mixed signals on the pace of the economic recovery …
https://www.osc.ny.gov/press/releases/2014/02/state-comptroller-dinapoli-statement-citys-preliminary-budget-proposalTravel Advisory No. 13
… Services Administration issued new standard mileage rates for 2025. The standard rate for personal vehicle mileage is $0.70 and motorcycle mileage …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/13-updated-mileage-ratesGreenville Central School District – Information Technology (2021M-156)
… report - pdf] Audit Objective Determine whether Greenville Central School District (District) officials established … initiate corrective action. … Determine whether Greenville Central School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Brasher-Winthrop Consolidated Fire District – Board Oversight (2021M-47)
… the accounting records. Audit District claims prior to payment and conduct an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/11/brasher-winthrop-consolidated-fire-district-board-oversight-2021m-47Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… bid three lease purchases and one straight lease for equipment totaling $318,454, as required by the … support that they obtained the required number of quotes for six purchases totaling $39,758. Use a competitive method … is maintained. Ensure competition is sought periodically for all professional service and insurance coverage vendors. …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-services