Search
VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… of transactions: Transfer of receipts between funds and account codes as authorized in legislation Redistribution of revenues … previously recorded as “Temporary Undistributed Receipts” account code 32601 to the correct revenue account code. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersVillage of Skaneateles – Claims Auditing (2024M-68)
… goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Cost-Saving Ideas: Establishing an Effective Fleet Management System
… desirable. To determine if buying used mid-sized cars was cost effective, county staff analyzed a sample of compact and … records and fuel records. Based on this analysis, the average cost of operating a new compact-sized vehicle was … used mid-size vehicle, as follows: Vehicles Average Miles per Gallon Average Fuel Cost Maintenance Cost Total Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemSoftware Management (2015-MR-3)
… community colleges: Corning Community College [pdf] , Finger Lakes Community College [pdf] and, Monroe Community … of the software they own, how it us used and how best to track user rights to ensure licensing compliance. The … budgeted a total of $12.7 million for IT appropriations in the 2014-15 fiscal year. Key Findings Corning Community …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… have private interest in a limited liability company (LLC) that provided report card services to the District. After the LLC discontinued providing services, the Superintendent … to the Board, and the Board approved, a contract with the LLC’s principal owner to provide services similar to what the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessWeedsport Central School District – Financial Management (2016M-94)
… the plans. Analyze reserve funds to ensure balances are best aligned with the District’s long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… and retirement plan should be carefully reviewed before a DRO is drafted. DRO proposals may be prepared using the … as shown in the examples next to the fields. An incomplete form cannot be saved. Once you have completed the form, click … Social Security Numbers — must be written in after printing. You must have Adobe Acrobat Reader to save a …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateCollege of Nanoscale Science and Engineering – Network Security Controls
… security controls at the College of Nanoscale Science and Engineering (College) are sufficient to minimize the various … security controls at the College of Nanoscale Science and Engineering College are sufficient to minimize the various …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsState Agencies Bulletin No. 2194
… directly for garnishment or deduction information, either via email or the Deductions Customer Service Helpline, they will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsHammondsport Central School District – Multiyear Planning (2024M-54)
… reserve; gains or losses on the sale of investments or detail the total interest earned; permitted uses of excess …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… professional service contracts. Key Recommendations Create policies and procedures relating to monitoring projects, even … contracted third parties and the Board. Develop policies and procedures to ensure that department heads … are monitored and Department heads obtain the best economic value for professional services. …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Travel Advisory No. 2
… : Tax Consequences Associated with an Incorrect Official Station Designation Reference : Guide to Financial Operations … Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual … with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of where the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelExamination of Travel Expenses
… Purpose This is a continuation of our examination detailed in Report 2015-BSE1-04 , which … employee for calendar years 2013 and 2014. The objective of our examination was to determine if the Department … commuting and is not reimbursable. The official station of every employee is designated by the head of the agency and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesManagement of Cash and Investments
… includes a Headquarters, which provides administrative support for the seven constituent agencies. Key Findings MTA … budgeting process. MTA officials did not have a written plan for meeting the objectives set forth in its investment … expectations and perform documented analysis demonstrating performance against the yield expectations. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… distinct and separate from the Town of Amherst, located in Erie County. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Continuity of Operations Planning
… continuity of operations planning for major unexpected events. Our audit scope included the period January 1, 2017 … continuity of operations planning for major unexpected events …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningDiNapoli Statement on the Governor’s 9th Proposal for the 2018 State of the State
… statement today in response to the Governor’s 9th Proposal for the 2018 State of the State, related to the New York … to partner with Governor Cuomo and with the proposed advisory council to identify additional ways to continue our progress …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-statement-governors-9th-proposal-2018-state-stateOpinion 90-50
… the municipality to the project (see, gen., Gill, Korff et al. v County of Onondaga , 152 AD2d 912, 544 NYS2d 393). …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Selected Aspects of Accommodations for Passengers With Disabilities
… requirement. The Rehabilitation Act of 1973 requires airport (and terminal) operators to be responsible for … people. PANYNJ did not have written agreements between the airport operator and terminal operator allocating … for meeting the boarding requirements with all of its airport operators and carriers, as required by federal …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesDiNapoli Expands State Pension Fund's In-State Investment Program
… of the $200 million New York Credit Small Business Investment Company (SBIC) Fund to provide credit financing to … include credit (SBIC), equity (In-State Private Equity Investment Program) and small business loans (New York … Lane is excited about the expansion and growth of our investment mandates,” said Hamilton Lane CIO Erik Hirsch. “We …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-program