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XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… General capital assets, consisting of tangible and intangible assets, should be capitalized when all of the following criteria are met: Tangible Assets The asset … tangible in nature, complete and is not a component part of another item. The asset is used in the operation of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Conesus – Justice Court (2013M-140)
… to conduct annual audits of the Court’s financial records, no one can be certain that all Court money was accurately …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Child Care Assistance – Federal Funding and New York
… Child Care Assistance Program (CCAP) provides subsidies for childcare throughout New York. The program is overseen by … of $290 million in transfers from the Temporary Assistance for Needy Families (TANF) block grant and $838 million from … Funding, SFY 2015 – SFY 2025 Note: Negative amounts for federal TANF spending in SFY 2017 and 2018 represent the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceYorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland … Findings Although District officials annually appropriated a portion of fund balance, including reserve fund balance, … $3 million over the legal limit. The District did not have a Board-adopted policy to communicate the purpose of its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Letchworth Central School District – Financial Management (2013M-332)
… Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed … operating surpluses to fund eight general fund reserves and one debt reserve that, as of June 30, 2013, totaled $10.5 million and $1.4 million, respectively. Five of these reserves are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Town of Leicester – Financial Management (2025M-2)
… ( Budgeting and Financial Oversight (2015M-158), released November 2015), adopt written fund balance or reserve … estimate revenues and appropriations in the 2025 budget, which will likely result in operating surpluses …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Audit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… with the Department, that closes before their education is complete. When such schools violate the Education Law …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Royalton-Hartland Central School District – Financial Condition (2015M-275)
… benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations … 1, 2014 through February 28, 2015. Background The Town of Mayfield is located in Fulton County and has approximately … The purpose of our audit was to review the Clerks financial operations …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Bennington – Town Clerk (2013M-319)
… to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2013 through … Key Findings There was a cash deficiency of $1,785 in Clerk fees as of September 3, 2013. The Clerk did not issue press-numbered receipts for all …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319RFP0003 – Banking Services for the New York State & Local Employees’ Retirement System
… C – Question Submission Form , in MS Word format Responses to Initial Questions (Estimated to be posted January 20, 2026) Responses to Final Questions (Estimated to be posted March 11, 2026) …
https://www.osc.ny.gov/procurement/rfp0003Other Bulletin No. 49
… remains in the lower graded position for at least six (6) full pay periods; and The promotion was temporary and the … listing should be submitted on the Correction Sheet. The form may be duplicated if additional copies are needed. Add … submitted to the Division of the Budget (DOB) for the full value of the LLS payment; requires DOB approval in order …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-49-april-2019-state-university-construction-fund-scfOther Bulletin No. 32
… Purpose To provide the State University Construction Fund with instructions for processing the April 2017 SCF CSEA … Affected Employees Employees in Bargaining Unit 97 in the State University Construction Fund with an increment code of … To provide the State University Construction Fund with instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-32-april-2017-state-university-construction-fund-scf-civilSUNY Bulletin No. SU-250
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-250-october-2016-and-october-2017-stipend-increase-gsnuOpinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES … sale and if so whether it is required to accept the higher of two offers made …
https://www.osc.ny.gov/legal-opinions/opinion-90-37State Agencies Bulletin No. 1475
… Purpose To inform agencies of OSC’s automatic processing of the April … payment in the amount of $1,250 or $2,500. A side letter to the agreement dated March 20, 2012 states that employees … a successor agreement is negotiated. Payments will be made to such employees in April 2016 provided they continue to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1475-april-2016-public-employees-federation-pef-longevity-lump-sum-llsDivision of Housing and Community Renewal Bulletin No. DH-69
… and Community Renewal of OSC’s automatic processing of the October 2014 Rent Regulation Services Unit (RRSU) LLS payment … for payment of the 2014-2015 Longevity Payment effective October 2014 as a one-time, lump sum payment in the amount of … equated to a grade (Grade 001-032) are eligible for the October 2014 RRSU LLS payment provided the employee: Is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-69-october-2014-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-72
… Purpose To inform the Division of Housing and Community Renewal of … 001-032) and NS positions (Grade 600) which are equated to a grade (Grade 001-032) are eligible for the April 2015 … years of continuous service* at a base annual salary equal to or greater than the Job Rate of the employee’s grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-72-april-2015-district-council-37-dc37-longevity-lump-sum