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XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
For major construction projects the $100000 capitalization limit should apply to the total capital expenditures rather than the individual assets
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls established over the … for reviewing her work. The Justices also failed to reconcile their bail records to the Clerk’s accounting records, or review the information …
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
… $12.9 billion in spending from April 2015 through March 2025. In SFY 2025, federal funding totaled more than $1.1 billion, … Of the 150,749 children receiving CCAP services in January 2025, 63 percent were in New York City (95,124). Outside of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceRockland County – Budget Review (B6-13-22)
… The proposed budget does not include provisions for paying down the remaining $31.3 million deficit. The residential … an appropriate reserve fund and use those proceeds to pay down that debt. Include appropriations in the budget that …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22SUNY Bulletin No. SU-128
… doctoral student employees (Article 5.13) and employees in graduate programs in SUNY comprehensive colleges (Article 5.14). Affected … New and existing doctoral student employees and employees in graduate programs in Bargaining Unit 28 at SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-128-retention-cash-payments-2006-07-academic-year-gseuState Police Bulletin No. SP-129
… Pay code and procedures for processing Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 … 69 of the Laws of 2010 provides for an annual Hazardous Duty Pay Payment to Troopers in Bargaining Unit 07 and … and Non-Commissioned officers shall receive Hazardous Duty Pay in the amount of twelve hundred dollars ($1,200) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-129-2010-state-police-hazardous-duty-payYorkshire-Pioneer Central School District – Financial Management (2015M-352)
YorkshirePioneer Central School District Financial Management 2015M352
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)
… audit was to examine the District’s financial management for the period July 1, 2011 through October 2, 2013. … The District’s budgeted general fund appropriations for the 2013-14 fiscal year total $17.4 million. Key Findings For the five fiscal years ending June 30, 2013, District …
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)
… the water fund had a deficit fund balance of $80,597. We project that the Town will have small operating surpluses in … 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
… Objective To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years … To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition and budgeting … benefits taxpayers. Develop a written policy indicating how much money will be reserved, how each reserve will be funded …
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)
… the internal controls over the Library’s cash receipts for the period January 1, 2013 through May 31, 2014. … appointed by the City Mayor. Budgeted appropriations for 2014 totaled approximately $405,000. Key Findings For cash collections that are not recorded in the circulation …
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
… the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the … reviews of vendor payment summary records or reports can alert you to changes in expenditure trends and areas for … for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Bennington – Town Clerk (2013M-319)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period January 1, 2013 through … The purpose of our audit was to evaluate the operations and financial practices of the Clerks office for the period January 1 2013 through …
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
… Request for Proposals Issued by the Office of the State Comptroller … the State Comptroller (“OSC”) is seeking Banking Services for the New York State & Local Employees’ Retirement System … other information as it becomes available, is available for download through the following links: Request for …
https://www.osc.ny.gov/procurement/rfp0003Other Bulletin No. 49
… Advance which results in Job Rate: Lateral Position Change from a Non-M/C Position Where the Employee’s Salary was Equal … preliminary listing should be submitted on the Correction Sheet. The form may be duplicated if additional copies are … supporting the salary equation with the Correction Sheet even though the agency must submit a transaction to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-49-april-2019-state-university-construction-fund-scfOpinion 90-37
… ask whether the village may sell the property at private sale and, if so, whether it is required to accept the higher … Whether the village may sell the property at private sale and if so whether it is required to accept the higher of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 93-5
… hearing on the preliminary budget was held, pursuant to proper notice, later than the date specified in Town Law, … the town should petition the county legislative board to validate the town's failure to hold a timely budget hearing. Town Law, §108 provides that …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … This is in reply to your letter concerning the proposed sale to a not-for-profit corporation of real property held by … Whether the abovementioned individuals all of whom are paid by the county are required to comply with …
https://www.osc.ny.gov/legal-opinions/opinion-88-52