Search
Street Construction-Related Permits (2024-F-20)
To determine the extent of implementation of the nine recommendations included in our initial audit report, Street Construction-Related Permits (Report 2020-N-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f20.pdfXIV.13.B Error Identification and Resolution – XIV. Special Procedures
… for these entries to be posted immediately because a payment has gone to the vendor for the interest but no appropriation has been charged. Prompt payment interest errors typically result from: Lack of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionX.4.A Identifying Information – X. Guide to Vendor/Customer Management
… Source Certification* Description of Certification OGS01 SDVOB 17-B Svc Disabled Veteran Owned Bus - Exec Law Art 17-B …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… account within the State a unique identification number to identify financial transactions. Centralized governance of … will ensure continued consistency within the State related to maintenance and future changes. The primary goals of the COA are to facilitate the collection and analysis of statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesFuel Purchases
… 1, 2012 through March 31, 2014. Background The Authority’s eight regional subsidiaries provide public transportation … Other Related Audit/Report of Interest MTA Bus Company and New York City Transit: Selected Aspects of Vehicle Fuel …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesActuarial Advisory Committee
… Advisory Committee, appointed by the Comptroller pursuant to regulation (11 NYCRR 136-2), reviews and advises the …
https://www.osc.ny.gov/common-retirement-fund/resources/actuarial-advisory-committeeReal Estate Advisory Committee
… reviews proposed mortgage and real estate investments. In the event the Real Estate Advisory Committee disapproves …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… The 2013 Town budget totaled $1.15 million for all funds, including special districts. Key Findings The Board … oversight facilitated the apparent misappropriation of funds. The Town does not have complete, accurate and … and may have identified her apparent misappropriation of funds. Key Recommendations Adopt written policies and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andOpinion 92-40
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … or fees, however, may not be imposed to generate revenues in excess of such cost for the purpose of offsetting the general cost of county government. This is in reply to your letter concerning user fees imposed for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… activity and to assess the Board’s oversight of the Center for the period of January 1, 2011, to March 31, 2013. Background The Town of Fishkill located in Dutchess County. The Town Board is the legislative body … checks ($1,794) was found in a Department file cabinet. Of this amount, $4,003, was in a sealed envelope and appeared to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246XI.15.A Competitive Grants Procurement Record – XI. Procurement and Contract Management
… For competitive grants, documentation concerning the procurement process and the decisions made during that process ("the Procurement Record") must be submitted to the Office of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15a-competitive-grants-procurement-recordTravel Advisory No. 17
… reminder, the Office of the State Comptroller (OSC) Travel Manual states if the employee’s agency or another agency … are entitled to the meal per diems if claimed. GFO Section XIII.2 – Employee Expense Reimbursement Policies …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/17-agency-provided-meals-state-employeesAccounting for Encumbrances Webinar Presentation
Print out the Accounting for Encumbrances Webinar Presentation
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-05-19-21.pdfFocus on Identity Theft
Identity theft is skyrocketing. The consequences are real.
https://www.osc.ny.gov/files/reports/pdf/focus-on-identity-theft.pdfWest Seneca Fire District #3 - Capital Reserves (2019M-248)
Determine whether the Board properly managed capital reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-district-3-2019-248.pdfTown of Howard - Fund Balance Management (2018M-192)
Determine whether the Board effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/howard.pdfMeridale Rural Fire District - Management of Fund Balance (2018M-178)
Determine whether the Board properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/meridale-rural.pdfProperty Tax Cap Retirement Exclusions – School Districts
View the Retirement Exclusion Percentage for School Districts
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/retire-exclusions-schools.pdfEMC 2025 Letter of Support - New America Alliance
A letter of support from the New America Alliance.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/naa-letter-of-support.pdfFort Edward Union Free School District - Financial Condition (2019M-245)
Determine whether the District maintained adequate fund balances.
https://www.osc.ny.gov/files/local-government/audits/pdf/fort-edward-2019-245_0.pdf