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XIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… asset in its intended location and condition for use (i.e., freight and transportation charges, site preparation … The costs of normal repairs and maintenance that do not add to the value or extend the lives of assets … should only be capitalized when all of the following have occurred: Determination of the specific objective of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsPassenger Vehicle Fleet Management
… pursuant to Executive Order No. 4 to review and assess New York State government with the goal of saving taxpayer …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementOpen Educational Resources
… pursuing a bachelor’s degree full time at CUNY was $6,930. On top of tuition costs, CUNY estimates that students spend an average of $1,200 per year on books and other supplies. CUNY reported that the cost of … courses, course materials, modules, textbooks, streaming videos, tests, or software. OER can be used, reused, and …
https://www.osc.ny.gov/state-agencies/audits/2025/03/27/open-educational-resourcesNew York’s Economy and Finances in the COVID-19 Era
… Real U.S. gross domestic product is projected to increase by 4.4 percent in calendar year 2021 after an estimated … percent in 2020, U.S. employment is projected to increase by 2.7 percent in 2021 and reach its pre-pandemic level in … the economy. The number of New Yorkers with jobs plunged by 1.5 million in March and April. As of November, the count …
https://www.osc.ny.gov/reports/covid-19-january-21-2021SUNY Bulletin No. SU-57
… Units 08 and 41 Eligibility Criteria, Minimum Salary Rates, and Effective Dates Chapter 68 of the Laws of 2000 … the period July 1, 2001- June 30, 2002. Minimum Salary Rates The minimum basic annual salaries have been increased. The minimum salary rates apply to all full time and part -time employees paid on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-57-35-salary-increase-suny-professional-services-unitPine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… were safeguarded for the period January 1, 2016 through June 19, 2017. Background The Pine City Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesEast Kingston Volunteer Fire Company – Financial Activities (2017M-191)
… audit was to evaluate the Company’s financial activities for the period January 1, 2013 through March 31, 2015. … Volunteer Fire Company provides fire protection services for the Town of Ulster in Ulster County. The Board of … is composed of five elected members and is responsible for the Company’s overall financial management. For 2014, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/12/15/east-kingston-volunteer-fire-company-financial-activitiesMargaretville Volunteer Fire Department – Cash Receipts and Disbursements (2014M-172)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … Department is a volunteer organization located in the Town of Middletown in Delaware County. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/margaretville-volunteer-fire-department-cash-receipts-and-disbursementsTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… received approximately $43,400 in revenues and incurred expenses of approximately $19,700. Key Findings The Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overBethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… and separate from the Town of Oyster Bay and Nassau County in which it is located. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… of Trustees and has approximately 290 students, is located in the City of Rochester, Monroe County. The School had …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyChurchville-Chili Central School District – Financial Management (2015M-354)
… The Churchville-Chili Central School District is located in four towns in Monroe County. The District, which operates six schools … fund balance, the District actually exceeded the limit in each year. The Assistant Superintendent for Business …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Rochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The … in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees … totaling $320,000 to determine if the disbursements were for school purposes, properly supported by a detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2012 through … School billed the correct school districts of residence and, overall, the School maintained adequate supporting … verification document or the date was several years old; and one instance where the address did not agree with the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Selected Employee Travel Expenses (2012-S-96), 90-Day Response
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s96-response.pdfControls Over Vehicle Use and Transportation-Related Expenses (2019-S-37)
To determine whether the Department of Transportation has established adequate controls to effectively monitor and ensure accountability over its vehicle use and maintenance expenses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s37.pdfControls Over Transportation Services and Transportation-Related Expenses (2019-S-38)
To determine whether the Office for People With Developmental Disabilities (OPWDD) has established adequate controls to effectively monitor and ensure ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s38.pdfTravel and Entertainment Expenses (2013-S-47), 90-Day Response
To determine whether the expenses incurred by Metropolitan Transportation Authority (MTA) Headquarters and MTA Capital Construction for travel and entertainment
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s47-response.pdfCollege at Fredonia - Selected Employee Travel Expenses (2012-S-138)
We recently audited the travel expenses of five employees of the State University of New York College at Fredonia (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s138.pdfCollege at Geneseo - Selected Employee Travel Expenses (2012-S-139)
We recently audited the travel expenses of three employees of the College at Geneseo (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s139.pdf