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Reporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… Elected and Appointed Officials Official did not need to attest to the accuracy of the ROA. Official must sign the ROA to attest to its accuracy. Regulation did not clearly address …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesVI.2.A Appropriation & Segregation Overview – VI. Budgets
… Agencies should use NYKK0264 – Negative Segregation Balance report to identify these negative balances. To run … Commitment Control > Budget Reports > Negative Segregation Balance. The report can be viewed in Report Manager or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewDiNapoli: Town of Bennington Audit Leads to Arrest
… arrested today after auditors and investigators discovered a shortage of more than $14,000 that was collected from … but not deposited in the town’s bank accounts, according to New York State Comptroller Thomas P. DiNapoli. The clerk, … audit of the town was issued today and details how Metz deposited portions of the missing funds back into …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestSelected Financial Management and Administrative Practices
… Purpose To determine whether the Office of the Nassau County Public … guidelines. Our audit covers the period January 1, 2010 to February 28, 2014. Background The New York State …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesChallenging a Determination – Regional State Park Police Plan
… process when we receive your written request. If you have questions regarding the hearing process, please review …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationAccounts Payable Advisory No. 42
… Subject: Clarifying information for vouchers relating to the purchase of land Reference: … Operations (GFO) , Chapter XII, Section 6.B - Paying for the Purchase of Land Update: The Office of the New York State Comptroller has identified character limits for information required in the comments field of vouchers …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/42-vouchers-relating-purchase-landState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… the robust climate disclosures that we have long advocated for. Access to consistent, comparable, and … the marketplace, will greatly improve the state pension fund's ability to assess and address risks and opportunities … and economic disruption due to climate change. It is time for US companies to step up to the plate and develop, …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… OVERVIEW To create a funds reservation means to set aside or reserve all or a … their availability for payment of specified expenses. Once funds are reserved, they are not available for other than the … to contractors can be met, and accordingly, requires full funds reservation on all procurement contracts submitted for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewChateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… not properly submit claims for reimbursement by June 30, 2024. District officials did not establish policies and … and maintain designation forms and submit them to the New York State Education Department (SED). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidQuality of Internal Control Certifications (Follow-Up)
… reports concluded that improvements were needed to the quality of Internal Control Certifications at 10 of the 12 … where Internal Audit units had not had a periodic external quality assessment as required by audit standards; where …
https://www.osc.ny.gov/state-agencies/audits/2015/07/07/quality-internal-control-certifications-followOpinion 88-72
… district within the county district. This is in reply to your inquiry regarding the formation of a town sewer … are under orders from the county health department to remedy problems with their septic systems. These residents … have requested that the county district extend its lines to serve them, but the county district has refused to do so. …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Town of Ogden – Financial Management and Justice Court (2014M-234)
… the Town’s internal controls over the Town’s financial and Court operations for the period January 1, 2012 through June … approximately $9.7 million. The Town operates a Justice Court with two independently elected Justices and two Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Florida Union Free School District – Information Technology (2017M-146)
… 1, 2015 through June 9, 2017. Background The Florida Union Free School District is located in the Towns of Goshen and … based on a formal service level agreement. … Florida Union Free School District Information Technology 2017M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Washington County Local Development Corporation – Revolving Loan Program (2021M-57)
… - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) officials provided adequate approval and oversight of the revolving loan program. Key Findings Corporation … officials did not provide adequate approval and oversight of the revolving loan program: Six of the 11 loans reviewed …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingReporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… Application Business Portal . Please do not submit paper forms in lieu of electronic submissions; they will not …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053State Public Health Emergency Medical Stockpile (2023-S-14)
To determine what steps DOH and OGS have taken during the procurement process for medical equipment for public health emergencies to ensure usability of the equipment purchased and whether DOH and OGS have managed and maintained—in function
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s14.pdfNY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… Common Retirement Fund (the Fund), today announced that he has written to fellow Wells Fargo shareholders urging them …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programOpinion 92-31
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … partisan or political purposes or undertakings (see NY Const, art VIII, §1; Phillips v Maurer , 67 NY2d 672, 499 …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Collection and Use of the Motor Vehicle Law Enforcement Fee
… Purpose To determine whether the Department of Financial Services … and distributed Fee revenue. However, the Department could better ensure that all Fees are remitted by the insurance … companies. Division employees visit grantees to monitor how they are using funds, but do not review documentation …
https://www.osc.ny.gov/state-agencies/audits/2013/07/12/collection-and-use-motor-vehicle-law-enforcement-feeXI-A.8 Payment Tolerances – XI-A. Purchasing
… purchased. For example, if a Business Unit is purchasing food products, including milk, and milk is a purchase that … and a separate PO line that references the appropriate food category code for purchase of the additional food products. A reasonable tolerance is applied to purchases …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerances