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XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… allocation should be identified. In situations where the contractor provides services funded by a variety of sources … fair share of allowable indirect costs. For example, if a contractor operates a program for a local government or … of indirect costs, those costs must be borne by the contractor and may not be allocated to the State.The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsCounty of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… of Directors (Board) had significant discussions of the pros and cons of developing the property. This would include …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… and do not increase the value of the building. Plumbing, roof, or electrical repairs. Interior renovations, such as … such as repainting, replacement of deteriorated siding, roof, or masonry sections. Replacement of a part or component … installing sewer or water lines, water well or septic installation. 60703 Land Preparation To record payment for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsVI.1.A Budgetary Chartstrings – VI. Budgets
… range. To the extent agency specific Bill Copy level or Sub Program values are not duplicated under a common … Level 2 : Major Category Level 3 : Category Level 4 : Sub-Category Level 5 : Fund Type Level 6 : Total Fund Level 7 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsTown of Schroeppel – Cash Disbursements (2014M-296)
… Purpose of Audit The purpose of our audit was to examine the Town’s controls over cash disbursements for … audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. Key … and modify the duties of the Supervisor and Comptroller to reflect the intended internal controls for these positions …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … analysis of all bail liabilities and adjust Court records to ensure that the bail activity reports represent a complete and up-to-date list of bail moneys. Ensure that all funds are …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Virgil – Board Oversight (2015M-40)
… of water and sewer rents. A number of properties with unpaid water and sewer billings were not included on …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not ensure purchases were made at the best price. District officials could not demonstrate that they … totaling $53,425. The Treasurer performed all aspects of the disbursements process with little oversight or …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Other Bulletin No. 63
… as Covid-19 OT Override (Earnings Code CVO), Earnings Code ARC (Adjust Retro Raise for C19 OT) must be used to process … Entry Interface (NPAY502) using the Earnings Code AJR, ARC, or ARO : Earnings Begin Date: The first date included … The last date included in the adjustment Earn Code: AJR, ARC or ARO Amount: Amount to be adjusted Comments: An …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-63-april-2022-state-university-construction-fund-scfXII.9.H Audit Recoveries – XII. Expenditures
… before payment, to set-off against payments due to a contractor an amount equal to any debt owed by the contractor to the State (see N.Y. Const. Article V, § 1; … for New York State Contracts) provides notice to the Contractor of the State’s authority to withhold for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9h-audit-recoveriesState Agencies Bulletin No. 2026
… Actions Per Payroll Bulletin 1374 , the Deduction Priority Schedule is used to determine the order in which deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… Contracting of this Guide. In the event that the Agency does owe interest, the interest rate used in the late … Amount - Enter the amount of interest due. To calculate how much interest is due, utilize the Late Contract Interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestState Police Bulletin No. SP-230
… the request of NYSPIA, OSC will automatically increase the current dues (code 227) as follows: Current Biweekly Rate New Biweekly Rate $51.72 $52.95 Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… Englewood for special items were made according to the pro …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerAccounts Payable Advisory No. 71
… than Form 1099-MISC. Payors also report certain income in different box numbers on the redesigned 1099-MISC. OSC … year 2020 using the withholding data provided by agencies in the Statewide Financial System (SFS). On October 25, 2021, … more information. (Updates to this section are currently in progress.) Agency personnel should email [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingTown of Crawford – Town Clerk (2021M-82)
… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner . As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… documented and for appropriate purposes. However, the District needs to improve the claims audit process because some claims were not subject … $3.3 million paid to the Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Genesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… card charges were properly approved, adequately supported and for valid purposes. Key Finding While the 198 BOCES … card charges we reviewed were adequately supported and for valid purposes, only one was properly approved. The … the purchasing agent to comply with the purchasing policy and approve all purchases prior to goods and services being …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Local Road Conditions in New York State
… A report issued by the Office of the New York State Comptroller … by local governments, as well as State and federal road aid, and the need for a comprehensive assessment of road conditions, maintenance needs and associated costs. The …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateTown of Wilson –Purchasing (2014M-077)
… not include evidence that the bid process was consistent with GML’s competitive bidding requirements and he did not … and adopt revisions as needed. Monitor for compliance with the adopted procurement policy during its audit of …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077