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XII.4.B Certification of Vouchers – XII. Expenditures
… approve vouchers or expense reports for submission to OSC: AP Approver All, AP Approver 3, Agency AP Mass Approver, and TE Approver 2. Policy Each agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersRecord of Activities Template – Understanding Your Responsibilities: Elected & Appointed Officials
… a fillable template to help you track your activities and hours worked. Click to download the ROA Template (you must … browser prompts to open or save the Word document. After opening the Word document, select “Enable Content” in the …
https://www.osc.ny.gov/retirement/members/ea-officials/record-activities-templateRefunding of State Bonds
… Program Legislative Session 2023-2024: Refunding of State Bonds – A.5833 /S.5442 (Pretlow/Krueger) - Signed as Chapter 102 of the Laws of 2025 – Removes the three percent limit on the call … premium that may be reserved to the state for the purposes of redeeming or refunding state bonds …
https://www.osc.ny.gov/legislation/refunding-state-bondsNotice of Reserve Funds
… Signed into law on December 31, 2016 as Chapter 514 of the Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – To … school district fiscal operations by requiring publication of reserve funds and reserves funded by resolution Memo Bill … school district fiscal operations by requiring publication of reserve funds and reserves funded by resolution …
https://www.osc.ny.gov/legislation/notice-reserve-fundsAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims may increase the effectiveness of this key control because a claims auditing official would be performing this function as one of his or her primary (or sole) responsibilities. Providing … activity mitigates risks associated with the expenditure of public money. Although boards are not required to …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorEconomic Impact of Tariffs – Federal Funding and New York
… in exports to Canada, the State’s most significant trading partner. Exports of more than two-thirds of product … for consumers are likely to remain elevated throughout 2026 . Impact on U.S. Trading Partners With the initial … largest importer. Canada is the state’s largest trading partner, comprising 21.6 percent of exports and 12.8 percent …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/economic-impact-tariffsMonitoring of Homeless Data
… Objectives To determine if the Office of Temporary and Disability Assistance (OTDA) monitors data … population to better understand the nature and scope of homelessness across the State; and to determine if OTDA’s … are using all available data to best address the needs of those experiencing or at risk of homelessness. The audit …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataTransformation of the MTA
… We also determined whether MTA has implemented any aspect of the Transformation Plan (Plan) that resulted in improved … assign, transfer, share, or consolidate any one or more of its powers, duties, functions, or activities, or any department, division or office, or any of those of its subsidiaries or affiliates. The legislation …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaOversight of Dam Safety
… other infrastructure systems, such as roads, bridges, and water systems. Dam failures are most likely to happen due to … dam owners’ and DEC’s responsibilities for several areas, such as permitting, construction, maintenance, … to DEC for review, including an Emergency Action Plan (Emergency Plan), Annual Certification, and Engineering …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyFederal Balance of Payments – Federal Funding and New York
… the federal government. This annual report calculates how much each state remits to the federal government via federal tax policy in relation to the amount each state receives back through various …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsOversight of Campus Foundations
… Purpose To determine if the State University of New York’s System Administration is providing sufficient oversight of campus foundations to make certain the campus foundations … through October 12, 2017. Background The State University of New York’s (SUNY) State-operated campuses are authorized …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsContinuity of Operations Planning
… events. Our audit scope included the period January 1, 2017 through August 23, 2017. Background The Division of … COOP can help government agencies ensure the stability of essential functions through a wide range of emergencies and … COOPs include plans and procedures that delineate essential functions, specify lines of succession and the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningSafety of Seized Dogs
… dog licenses are required to establish and maintain a shelter for dogs or to contract for those services. … period are put up for adoption, transferred to another shelter, or euthanized. The Law requires that seized dogs be … for, including veterinary care. The Department performs inspections of shelters to ensure that seized dogs are being …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsOversight of Chronic Absenteeism
… by the Department as a student missing at least 10 percent of enrolled school days. Student absences, attributed to … absent. Researchers have estimated that the rate of chronic absenteeism for homeless students is at least … daily attendance (ADA), which measures the average number of students who are typically present each day. However, ADA …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismProtection of Child Performers
… of child performers. The audit covers the period April 1, 2014 through March 16, 2017. Background The Department of … processes. System records indicate that, from April 1, 2014 to October 31, 2016, the Department issued about 27,000 …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersOversight of Nurse Licensing
… The Department oversees the licensure and practice of the professions, as outlined in Title VIII of the New York State Education Law (Education Law). Its … active professional nursing licenses – in the titles of licensed practical nurse, registered professional nurse, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingOversight of Complaint Activity
… Purpose To determine whether the Public Service Commission consistently applies State laws, rules, and … through August 19, 2016. Background The Public Service Commission (Commission) regulates almost 2,000 electric, gas, steam, … To determine whether the Public Service Commission consistently applies State laws rules and …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityExamination of Travel Expenses
… travel rules and regulations, travel between an employee’s residence and official station is considered commuting and is … respectively, for the employee to commute between his residence and his main work location. Department officials …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesManagement of Energy Consumption
… to January 31, 2012. Background Executive Order No. 111 (EO 111) issued on June 10, 2001, directs State agencies and … 2010, have not achieved the reduction goals set forth in EO 111. Had officials met the energy reduction goals stipulated in EO 111, we estimate OCFS could have saved approximately …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumption