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III.2 SFS Policies – III. Statewide Financial System (SFS)
… The Constitution of the State of New York Article 5 Section 1 states that “The State … all official accounts; To audit the accrual and collection of all revenues and receipts; and To prescribe such methods … all official accounts to audit the accrual and collection of all revenues and receipts and to prescribe such methods of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesOpinion 90-45
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Standardization (contents … opinion, efficiency or economy will be served. This is in reply to your letter requesting our opinion on the … or economy will be served. Further, we stated as follows: [C]arefully drawn specifications will normally meet most …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Town of Dayton - Supervisor's Records and Reports (2019M-189)
… the Town Supervisor (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue … whether the Town Supervisor Supervisor maintains complete and accurate financial records and reports …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189DiNapoli Launches Audits on School Safety
… Thomas P. DiNapoli today announced he has begun audits of the State Education Department (SED) and the New York City Department of Education (DoE) to determine if they are doing enough to … have adequate and up-to-date safety plans in the event of a school shooting or major emergency. "The epidemic of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyNew York State Farming and Agriculture – Federal Funding and New York
… Download PDF Version The agricultural sector is vitally important to New York State, as an economic driver … 2016 – 2025 Note: No FSA data for 2025 is available. The greatly increased FSA payments in 2020 are … Federal Funding The USDA, like all federal agencies, is funded through discretionary and mandatory funding …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-farming-and-agricultureState Agencies Bulletin No. 1649
… Purpose To notify agencies of changes being made to the checks they receive as a result of the Reversal (AC230) and Exchange (AC1476) process … with checks exchanged for a name change or a next-of-kin or estate request Background When necessary, state … To notify agencies of changes being made to the checks they receive as a result …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1649-changes-payroll-reversal-and-exchange-checksDiNapoli Issues Fiscal Stress Scores For Upstate Cities
… system last year, we have evaluated the fiscal condition of nearly 2,300 municipalities and school districts across … helps guide local budgeting decisions and the development of long-term financial plans.” The creation of the ‘early warning’ monitoring system is the centerpiece …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-issues-fiscal-stress-scores-upstate-citiesReal Property Portfolio (2022-S-14) 180-Day Response
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdfBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… were approved by the Commissioner for $74,002 . The Assistant Superintendent for Finance and Facilities (Assistant Superintendent) was not aware that they were …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersGermantown Central School District – Payroll (2023M-3)
… The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and … oversight. We identified $41,000 in payroll payments to 12 employees that were either inaccurate or not authorized …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3XIX.2.C.1 Statewide Standard Activities – XIX. Project Costing (PCIP)
… Below is the list of statewide standard activities for the PCIP, including their descriptions and guidance to support when each activity should be used with a project. Standard activities are defined for each … Below is the list of statewide standard activities for the PCIP …
https://www.osc.ny.gov/state-agencies/chapter-xix/xix2c1-statewide-standard-activitiesBellmore-Merrick Central High School District – Payroll (2023M-87)
… Objective Determine whether Bellmore-Merrick Central High School District (District) officials accurately paid … audit bellmoremerrick school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/27/bellmore-merrick-central-high-school-district-payroll-2023m-87Fonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
Determine whether the Board provided adequate oversight of joint wastewater operations to ensure financial activity was properly recorded and reported
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29) 180-Day Response
To determine whether LIRR maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment and maintains an accurate inventory of parts required to repair the ....
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29-response.pdfSelected Safety and Security Equipment at Subway Stations (Follow-Up) (2019-F-17)
To determine the extent of implementation of the five recommendations included in our initial report, Operational Training and Medical Assessments of Train...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f17.pdfVehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2), 30-Day Response
We have followed up on the actions taken by officials of the Port Authority of New York and New Jersey (Port Authority) to implement the recommendations contain
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f2-response.pdfExhibit C: Determining the Price Reasonableness of Equipment Maintenance Contracts
Exhibit C: Determining the Price Reasonableness of Equipment Maintenance Contracts
https://www.osc.ny.gov/files/state-agencies/pdf/xi-11-d-exhibit-c.pdfRocky Point Union Free School District – Overtime (2021M-80)
Determine whether the Rocky Point Union Free School District (District) officials properly monitored and controlled overtime to ensure the District was not incurring unnecessary costs.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rocky-point-2021-80.pdfSherman Central School District – Claims Processing (2016M-352)
… 9, 2016. Background The Sherman Central School District is located in the Towns of Chautauqua, Clymer, French Creek, … which operates one school with approximately 400 students, is governed by an elected five-member Board of Education. … million. Key Findings The Board and District officials have not developed adequate written policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Disposal of Electronic Devices (2012-S-70)
To determine if those electronic devices approved for sale as surplus equipment by the Department of Agriculture and Markets (Department) through the Office of
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s70.pdf