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Emerging Manager Definition and Life Cycle
… has compiled guidance including a Universal Definition and Life Cycle Stages to assist in consistent screening, monitoring and progression of potential candidates for inclusion in the … an institutional investor-ready firm Sound compliance and operating standards Institutionally-trained professionals …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleContract Advisory No. 24
… Discounts for Procurement Contract Purchases , the Office of the State Comptroller (OSC) Bureau of Contracts (BOC), encourages State agencies to request … BOC also reminds State agencies to promote the benefits of Automated Clearing House (ACH) payments when negotiating …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesHeuvelton Central School District – Procurement (2023M-55)
… the District’s procurement policy by seeking competition for the purchases of goods and services. As a result, they … and the procurement policy. Periodically use requests for proposals (RFPs) when seeking professional services and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55Sales Tax Vendor Registration Practices
… District at 0.375%. The use tax is imposed on taxable items or services used in New York when a sales tax … assess penalties of up to $10,000 on vendors that make taxable sales without a valid COA. According to the … were denied a COA yet continued to operate and likely made taxable sales, as well as unregistered vendors that submitted …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesOpinion 95-23
… may, in determining the form of vouchers to be presented for audit, permit the statement by the town officer whose … review of documentation relating to the claim. This is in response to your inquiry concerning the form of … NY 317; see also 1971 Opns St Comp No. 71-659, unreported; 26 Opns St Comp, 1970, p 209). Section 118(1) does not …
https://www.osc.ny.gov/legal-opinions/opinion-95-23State Agencies Bulletin No. 1477
… the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All employee records will be … SUNY (except Agency Code 28990) & CUNY Background In order to correctly calculate the charges for the split … references where $0 appropriations have been created in the Statewide Financial System by the Bureau of State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1477-new-york-state-payroll-system-payserv-fiscal-year-end-roll-overReal Estate Portfolio (Follow-Up)
… Purpose To determine the extent of implementation of the nine recommendations included in our initial report, … efficiency, renewables and innovation, for the benefit of our customers and all New Yorkers.” To accomplish its … To determine the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followElevator Safety (Follow-Up)
… performed by companies hired by DOB. Building owners hire DOB-licensed inspection companies to perform elevator … performed by companies hired by DOB. Building owners hire DOB-licensed inspection companies to perform elevator …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followAccountability for Traffic Ticket Surcharges
… high-volume non-criminal cases from the court system and free the courts to concentrate instead on the more serious … TVBs, eight in New York City and one each in Rochester and Buffalo; each is responsible for processing and collecting … resulting in an underassessment of surcharges in the event that a driver is cited for multiple incidents on the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesOpinion 95-6
… imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- … in suburban town); (fines and penalties for violations of traffic control signals) -- Remission to State Comptroller … to violations of a suburban town's speed limits and traffic control signals) -- Vehicle and Traffic Violations …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… when procuring goods and services totaling $16,028, and engaged six professional service providers, paid a total of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsOpinion 93-16
… credit under a service award program for responding to fire alarms during their "regularly assigned work periods". … a volunteer firefighter to take time off to respond to fire alarms does not alter the periods when, in fact, the … credit under a service award program for responding to fire alarms during their "regularly assigned work periods". …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Personal Income Tax Refunds
… processed over 7.5 million refunds totaling almost $8.9 billion. Of this, we selected 33,175 refunds totaling over … in the following table: Reason for Stopping Refund Number of Refunds Dollar Value of Refunds Taxpayer claimed … refunds we stopped was higher than usual due, in part, to refunds the Department approved that were generated …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/personal-income-tax-refundsOpinion 94-28
… board of supervisors has authorized a contract with an engineering firm to conduct a study of the feasibility of …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Averill Park Central School District - Payroll (2018M-255)
… salary and wages are paid accurately. The Superintendent was not always certifying payrolls prior to the Treasurer … direct deposits. Prior to our audit, the Superintendent was not using payroll change reports as part of the payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Unified Court System Bulletin No. UCS-112
… following earnings codes: Earn Code Description AJL Adjust Judicial Longevity ALP Adj Location Pay AS1 Addtl Sft … Override BSA Back Salary Award CLS Courts Location Sup JLO Judicial Longevity JLS Judicial Lump Sum Bonus LOC Location Pay LSI Lump Sum Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersDiNapoli Honors Community Leaders During Italian Heritage Celebration
… State Comptroller Thomas P. DiNapoli hosted a reception in honor of Italian Heritage Month on Oct. 23 in Tuckahoe, N.Y. … State Comptroller Thomas P DiNapoli hosted a reception in honor of Italian Heritage Month on Oct 23 in Tuckahoe NY …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationOpinion 2001-11
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views … the fire district on such transactions for the past year was approximately $7,600. You further indicate that, as …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… surgery centers on December 1, 2008. The APG methodology was then implemented in diagnostic and treatment centers and … audit report on August 12, 2014. The audit objective was to determine if the Medicaid program overpaid APG claims …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followInfrastructure Inspection and Maintenance (Follow-Up)
… Background Our initial audit report, issued on May 26, 2015, examined whether the New York State Canal … (Corporation) inspection scheduling procedures ensure that all high- and intermediate-importance structures were … were not given priority, as the Corporation's process for determining inspection and maintenance priorities lacked …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/infrastructure-inspection-and-maintenance-follow