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III.2 SFS Policies – III. Statewide Financial System (SFS)
The State Comptroller shall be required to audit all vouchers before payment and all official accounts to audit the accrual and collection of all revenues and receipts and to prescribe such methods of accounting as are necessary for the performance of the foregoing duties
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… the documentation that must be submitted to the Office of the State Comptroller's (OSC) Bureau of Contracts to satisfy Tax Law § 5-a, which was added to the Tax Law under Part N of Chapter 60 of the Laws of 2004, and amended under Part L …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationOversight of International Offices (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of International … performance requirements. The recommendations were for ESD to better monitor its foreign office activities to … to ensure that foreign representatives are only reimbursed for actual and necessary expenses incurred in the operation …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followNew York’s Paid Family Leave Program
… began providing 12 weeks of fully paid parental leave for certain State employees to bond with a newborn, adopted … enacted in 2016 that greatly expanded paid family leave for employees statewide and increased the share of private workers eligible for the benefit in New York to at least 88 percent in 2021 — …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programV.3.E Programs – V. Chart of Accounts (COA) Governance
… set of recognizable objectives. Information captured in Program relates directly to Appropriation Bill Copy. … will be able to access the complete list of Program codes in the SFS. This also supports the ability to suballocate, … The Program ChartField is five alphanumeric characters in length. Numeric Program codes will capture all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsOther Bulletin No. 37
… automatic processing of the April 2017 SCF M/C 2% Parity Salary Increase and provide instructions for payments not … salary does not reflect the effect of the general salary increases paid to employees represented by one of the State’s … effective after 04/06/2017 (Administration). Automatic Retroactive Processing OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scfNYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination
… New York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (Fund), has filed … harassment, and retaliation directed toward employees for years. Recently, Microsoft announced plans to acquire …
https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discriminationThe Metropolitan Transportation Authority: Safety, Reliability and Frequency
In the wake of the pandemic the MTA experienced significant ridership loss from which it has yet to recover. The Office of the State Comptroller (OSC) has noted the MTA’s revenue composition is unlikely to return to pre-pandemic norms over the financial plan period.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2023.pdfCybersecurity Month Cybersecurity Foundations
Cybersecurity Awareness Month is an annual effort which aims to highlight emerging challenges that exist in the world of cybersecurity today and provide straightforward, actionable guidance to help create a safe and secure digital world. Learn about this year’s themes and other foundational IT contr
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-cybersecurity-foundations-10-3-22.pdfNiagara County – Court and Trust Funds (2015M-228)
… and account for court and trust funds for the period January 1, 2009 through July 14, 2015. Background County … and account for court and trust funds for the period January 1 2009 through July 14 2015 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Cooperative Information Technology Services (2012MR-1)
… enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. Background … and efficiencies to their taxpayers, resulting in cost savings to the participating local governments. The … expenditures totaling $607 million, including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … technology (IT) for the period of June 1, 2011, to April 30, 2013. Background The Village of Westhampton … The Village Clerk/Treasurer has administrative rights to the Village’s financial software. Therefore, she has the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173State Agencies Bulletin No. 1707
… in over one (1) year. To provide agencies instructions for the use of a new Action Reason code to identify employees … PayServ upgrade, employee records that have been inactive for more than one (1) year and meet the other specific … The automatic system terminations will be processed for the following dates: Administration Pay Period 24L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1707-automatic-system-termination-employees-inactive-more-one-yearState Agencies Bulletin No. 1071
… and supplemental tax withholding rates and of the revised New York State Form IT-2104, (Employee’s Withholding Allowance Certificate). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1071-yonkers-resident-tax-withholding-rate-changeCapital Planning (Follow-Up)
… and public transportation in Erie and Niagara counties in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international airports. NFTA records list 3,770 capital …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… For example, the Board: Improperly allowed the West Branch Recreation and Aquatics Committee (Committee) to …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Town of Salina – Information Technology (2013M-256)
… Town’s internal controls over information technology (IT) for the period January 1, 2011, to March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town … Board members. The Town’s budgeted operating expenditures for the 2013 fiscal year were approximately $14 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Operational Advisory No. 6
… fiscal year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the … of the State Comptroller (OSC) has updated the Guide to Financial Operations, Chapter XVII, Section 3 – Lapsing … for specific guidance on lapsing deadlines as they apply to specific transactions. All appropriations that have not …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersDiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… lower than last year, as he released the State Cash Report for August. DiNapoli noted state tax receipts of $4.3 billion … Unless Washington acts to provide further fiscal relief for New York, painful budget decisions lie ahead.” Other key … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020Sustainable Investments and Climate Solutions Program
… In June of 2019, Comptroller DiNapoli released a Climate Action Plan , which provides a roadmap for the Common Retirement Fund (CRF) to address … and more. The Fund also assesses how managers account for ESG (environmental, social, governance)-related risks and …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-program