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State Agencies Bulletin No. 1403
… Liaisons and Fiscal Officers) Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the … Modify Existing Position Pools Add Chartfield Strings for a New Position Pool ID Review & Modify Chartfield Strings on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1403-new-york-state-payroll-system-payserv-conversion-statewide-financialOpinion 90-57
… This opinion represents the views of the Office of the State Comptroller at the time it was … payments under a fire protection contract with a village when, in negotiating the amount payable under the contract, … political subdivision to establish a service award program when the political subdivision has contracted with volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-90-57CUNY Bulletin No. CU-142
This bulletin explains new procedure for paying holiday pay
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-142-holiday-pay-carpentersCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… technology (IT) assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … system are filled out to properly track purchase order date, cost, and current location of asset. Designate staff to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related to … name their Project IDs. Using the federal grant number as the Project ID when creating new projects in SFS is no … of PCIP. Auto-numbering allows the agency to move toward the use of the description, the agency project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionState Agencies Bulletin No. 1719
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … should not make any changes to the Department Budget Table USA on or after March 21, 2019 until the April 3, 2019 … should not make any changes to the Department Budget Table USA on or after March 28, 2019 until the April 11, 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1719-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionDairy Inspections
… Purpose To determine if the Department of Agriculture and Markets (Department) is adequately monitoring the inspection of dairy processing in New York State. The audit covered the … the appropriate disciplinary action (e.g., imposing fines) when required. The Unit’s inspections database is incomplete. …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsSilver Creek Central School District – Financial Management (2022M-153)
… the Silver Creek Central School District (District) Board of Education (Board) and District officials properly managed … by $6.7 million and appropriated $2.7 million of fund balance and reserve funds that were not needed to … the impression the District would have operating deficits when it had operating surpluses; the swing in operational …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153Opinion 95-29
… This opinion represents the views of the Office of the State Comptroller at the time it was … in the opinion. IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … advise providers to report accurate claim information when billing Medicaid for Part B deductibles and coinsurance …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-follow2023 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2023-corporate-governance-stewardship-report.pdf2024 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2024-corporate-governance-stewardship-report.pdf2025 Corporate Governance Stewardship Report
Our Corporate Governance Program works to help protect the New York State Common Retirement Fund’s long-term value by exercising prudent stewardship of our portfolio by engaging with the public companies we invest in on key environmental, social, and governance issues that have a financial impact.
https://www.osc.ny.gov/files/reports/special-topics/pdf/2025-stewardship-priorities.pdfJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mGreenville Central School District – Information Technology (2021M-156)
Determine whether Greenville Central School District District officials established adequate network user account controls to prevent unauthorized use or access
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Village of Port Jefferson – Justice Court Operations (2020M-56)
… Senior Court Clerk’s duties were not properly segregated. Bank records provided by the Senior Court Clerk to the … receipts totaling $6,525 into a neighboring village’s bank account and transferred it back two months later without … identified in this report. The Justices should ensure bank reconciliations and accountabilities are performed and …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in compliance with its … not: Ensure required quotes were obtained for the purchase of security cameras. Adopt a procurement policy that included … Update the procurement policy to address the procurement of professional services and ensure competition is obtained …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102East Quogue Union Free School District - Claims Auditing (2019M-78)
… audit and approval. Approved 16 claims totaling $835,152 for payment that were not sufficiently supported. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Opinion 90-9
… (scope of village auditor's authority); (necessity of vendor certification) LOCAL LAWS -- Preemption (matters … required that all claims either be certified by the vendor or his duly authorized agent, or in lieu of …
https://www.osc.ny.gov/legal-opinions/opinion-90-9