Search
Accounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfControls Over Federally Funded Programs and Maximization of Federal Funding
… air sealing to prevent air infiltration and reduce drafts, insulation to reduce heat loss, and modifications to heating …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/controls-over-federally-funded-programs-and-maximization-federal-fundingState Agencies Bulletin No. 2231
… All agency PayServ users that currently have access to PS Query Manager or PS Query Viewer are impacted by this bulletin. Background: … system. Currently, users access and run queries in the PS Query application within E-Gov. With the implementation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2231-exadata-release-and-ps-query-updateCase Management
… Objective To determine whether the New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. The audit covered the period from … To determine whether the New York City Department for the Aging provided and paid case management services …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… program (Program) was created in 1955 by the Limited Profit Housing Act to provide affordable rental and … and managed by private companies (owners). In exchange for low-interest mortgage loans and real property tax … owners to comply with limitations on profit, income limits for tenants, and supervision by Homes and Community Renewal’s …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newOpinion 90-43
… ask the following questions: (i) are children under the age of 18 of a deceased police officer, who was divorced at … for the death benefit; (ii) are children under the age of 18 of a deceased police officer eligible for the death … or widower or the deceased member's children under the age of eighteen, if the widow or widower has died of: (i) a …
https://www.osc.ny.gov/legal-opinions/opinion-90-43KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsIX.8 Federal Grant Refunds – IX. Federal Grants
… Amounts received by state agencies that represent a return of monies paid from state appropriated funds are to be … and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be credited to … charged to appropriation/segregation records, any refunds of such expenditures, including audit disallowances, should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsCollege Readiness
… do complete high school and go to college require remedial courses and nearly half never graduate. The New York City …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessLow-Income Housing Trust Fund Program
… Purpose To determine whether Low-Income Housing Trust Fund Program (Program) funds are being awarded … manner to help meet the State's critical low-income housing needs. The audit covers the period April 1, 2008 through December 11, 2013. Background The Housing Trust Fund Corporation's (Corporation) mission is to …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programInternal Controls Over Selected Financial Operations (Follow-Up)
… as well as manufacturing and wholesale licenses, special event and brand label permits, and miscellaneous permits such … expense reports within 30 days of the end of the travel event, detailing all expenses including both travel card and …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followState Agencies Bulletin No. 1776
… contribution plan (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions … to take as an IRA deduction on their individual tax return based on their income and filing status. OSC Actions … York subsequent to the conversion to PayServ and prior to January 1, 2019 and uncheck the Retirement Plan check box in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1776-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2019Annual Assessment of Market Orders for 2015 and 2016
… To determine whether the Department of Agriculture and Markets (Department) had adequate procedures in place during … to its administration of Article 25 of the Agriculture and Markets Law. Our audit covered the period July 1, 2014 … Program. In addition, Article 25 of the Agriculture and Markets Law authorized market orders and allowed for the …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016VII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… OSC Review After Treasury notifies OSC Bureau of State Accounting Operations (BSAO) – Budgets and Spending Accounting Section (Budgets) that the money has been received in the bank, the corresponding SFS … After Treasury notifies OSC Bureau of State Accounting Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewSelected Aspects of Supporting Small Businesses
… results of which would be used to create a comprehensive workforce development plan to address their needs. More … use the results of its survey to create a comprehensive workforce development plan to address these needs, in … it did not contain strategies to specifically address workforce development needs and skills necessary to fill …
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesWellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school year by … by New York State Education Department (SED) regulations. Training offered did not provide any of the recommended …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newEden Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-28)
… to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) … to provide the mental health component of the New York Safe Schools Against Violence in Education Act SAVE Act …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/eden-central-school-district-mental-health-training-component-new-yorkState Agencies Bulletin No. P-995
Increase in Maintenance Rates and Rules for Determining Taxable Status of Maintenance Deducations (attachment)
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-995.pdfAn Economic Snapshot of the Rockaways - March 2018
The Rockaways is located in the southernmost section of Queens on the Rockaway Peninsula.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2018.pdf