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XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… infrastructure assets using the modified approach, the State must: Maintain an asset management system that includes … at the condition level established and disclosed by the State; and Document that the assets are being preserved …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsAccounts Payable Advisory No. 67
… Subject Prompt Payment Interest Reference Executive Order 202.48 ( … Prompt Payment Interest …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestOperational Advisory No. 33
… Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget account category to … Operations – Non-Personal Service – Supplies and Materials …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesOversight of Public Water Systems (Follow-Up)
… Public Water Systems (PWSs) to ensure water is suitable for people to drink. We found the Department has taken … to PWS customers. However, we identified opportunities for improved oversight, particularly regarding PWS compliance …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services – Payroll (2023M-16)
… complete report – pdf] Audit Objective Determine whether Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative … audit BOCES ontario seneca yates cayuga wayne …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-payrollEllenville Central School District – Network User Accounts (2022M-18)
… not ensure network user accounts were adequately managed. In addition to sensitive information technology (IT) control … needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months from the date of our test. Established …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… that cash receipts are properly entered into the financial system. Adopt written policies and implement procedures for …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Village of Windsor - Water Operations (2019M-210)
… Village officials accurately billed customers for water usage and reconciled water produced to water billed. Key … Develop procedures to measure unmetered water usage and periodically read customer meters. Continue to work … Village officials accurately billed customers for water usage and reconciled water produced to water billed …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210State Agencies Bulletin No. 320
… will be reflected in Administration checks dated June 05, 2002 and Institution checks dated June 13, 2002. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/320-changes-new-york-city-resident-withholding-tables-and-new-york-cityOversight of Water Supply Emergency Plans (2021-S-39) (DHSES 180-Day response)
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39-response2.pdfOversight of Water Supply Emergency Plans (2021-S-39) 180-Day Response
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39-response.pdfSelected Aspects of the All-Agency Contractor Evaluation System at Long Island Rail Road, Metro-North Railroad, New York City Transit, and Triborough Bridge and Tunnel Authority (2019-S-52)
To determine whether the Metropolitan Transportation Authority (MTA) is monitoring and evaluating its contractors/consultants in compliance with its All-Agency Contractor Evaluation (ACE) system and taking appropriate action where performance ratings are less than satisfactory. We also determined...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-19s52.pdfPerformance of Industrial Development Agencies in New York State - 2022 Annual Report
This report summarizes data for fiscal year 2020, the most recent data reported by IDAs through the Public Authorities Reporting Information System. The report also contains a brief discussion of local development corporations, a related type of local authority.
https://www.osc.ny.gov/files/local-government/publications/pdf/performance-of-idas-in-nys-2022-annual-report.pdfOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
Determine whether Oneida-Herkimer-Madison Board of Cooperative Educational Services (BOCES) officials ensured security awareness training was provided, IT assets were accessed for appropriate purposes, and IT controls over BOCES’ network and financial system were adequate to safeguard information.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/oneida-herkimer-madison-boces-2020-99.pdfOpinion 2007-1
… with the American with Disabilities Act of 1990 (“ADA”) (42 USCS §12101 et seq .). This program operates seven … Disabilities Act: Analysis and Implications , §488). The ADA prohibits discrimination against persons with … and telecommunications (42 USC §12101 et seq .). The ADA requires all public transit operators to provide a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 92-15
… disability attributable only in part to line-of-duty injury); (effect of workers' compensation determination) … is partially disabled as a result of a line-of-duty injury and an earlier injury incurred outside of county … employer. The county self-insures workers' compensation claims and accepts the attribution of the injury made in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-15DiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… more for recipients who had been dropped from long term care coverage, according to an audit released today by State … who are economically disadvantaged or have special health care needs. DOH's eMedNY computer system processes Medicaid … questioned $223 million in payments. Managed Long-Term Care (MLTC) plans provide services to recipients who have a …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsSubway Recovery Tracker
… of closures for station track work. These include 181 Street (1) in 2021, Clark Street (2,3) in 2022 and Beach 25 Street (A), Beach 44 Street (A), Beach 90 Street (A,S), Beach …
https://www.osc.ny.gov/osdc/subway-recovery-trackerVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… in Chapter XIV, Section 9 – Statewide Financial System Imaging and Attachment Guidance of this Guide. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsNew York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… “Today’s announcement by Moody’s Investors Service brings New York’s rating for its General Obligation bonds and the … Moody’s announcement is a clear signal to investors that New York is on the right financial path. The rating upgrade … Todays announcement by Moodys Investors Service brings New Yorks rating for its General Obligation bonds and the …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-general