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XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … by agencies to record an ARO liability and a corresponding deferred outflow of resources, which is amortized over the … useful life of the asset. Guide to Financial Operations REV. 12/04/2024 … An asset retirement obligation ARO is a …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsDiNapoli: Audit Finds Additional $150,000 Stolen by Beekman Town Official
… a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audit-finds-additional-150000-stolen-beekman-town-officialOversight of Critical Foster Care Program Requirements
… homes meet required criteria prior to their certification or approval for the placement of foster children, and to … visited, foster home records lacked evidence that counties or VAs met certain critical foster home … no record that background checks for criminal history and/or child abuse history were done for foster home residents. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsOversight of Contract Expenditures of Phoenix House New York (2017-S-21) 90-Day Response
To determine whether the Office of Alcoholism and Substance Abuse Services is effectively monitoring its contracts with Phoenix House New York to ensure reimbursed claims are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s21-response.pdfEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… of safe, on-time, reliable, and clean transportation services. Transit, an agency of the MTA, provides subway and … Commission . As such, Transit employees are assigned to job titles that are generally classified as competitive and … arrangements to allow MTA agencies to transfer qualified staff from other MTA agencies while allowing the staff to …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followVillage of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 fiscal year … by New York State General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities for … with our recommendations and indicated they have taken or will take corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20Volunteers of America – Greater New York, Inc. Compliance With the Reimbursable Cost Manual (2017-S-32) 90-Day Response
To determine whether the costs reported by Volunteers of America – Greater New York, Inc. (VOA-GNY) on its Consolidated Fiscal Reports (CFRs) were reasonable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s32-response.pdfCUNY Bulletin No. CU-174
… of the adjustment in the General Comments panel or a separate worksheet. If the agency uses a worksheet, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-174-rate-increases-elevator-mechanicsExamination of Official Station Designation
The objective of our examination was to determine if the Department properly designated the official station of a Department employee in calendar years 2013 and
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-04-27.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.pdfCUNY Bulletin No. CU-425
… units CB, T8 and TC Background Pursuant to Section 6220 of the Education Law and the Memorandum of Agreement for 2007-2011 between the City University of New York (CUNY) and the Professional Staff Congress (PSC), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-425-july-2011-increments-city-university-new-york-cunyCUNY Bulletin No. CU-448
… 7/12/12, Pay Period 7C Background Pursuant to Section 6220 of the Education Law and the Memorandum of Agreement for 2007-2011 between the City University of New York (CUNY) and the Professional Staff Congress (PSC), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-448-july-2012-increments-city-university-new-york-cunyState Agencies Bulletin No. 822
… policies and practices to ensure there is an appropriate balance between promoting direct deposit and protecting New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/822-direct-deposit-enrollmentsState Agencies Bulletin No. 1893
… New Earnings Code Description ARO Adj Retro Raise for OT and RCL ARC Adjust Retro Raise for C19 OT OSC has created the following Earnings Codes in … the agency: New Earnings Code Description AOR Adjustment for OT and RCL ACO Adjustment for C-19 Overtime Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeCompliance With Executive Order 95 (Open Data) (Follow-Up)
… assurance the Department provided a complete catalogue or accompanying schedules for making the data public, as …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followDiNapoli Announces Sale of General Obligation Bonds
… the competitive sale scheduled for March 8 of tax-exempt and taxable New York State General Obligation bonds totaling … $146.2 million for new money transportation, education and environmental purposes. Depending on market conditions, … Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-announces-sale-general-obligation-bondsKids Unlimited, PT, OT & SLP, PLLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC (Kids Unlimited) on its Consolidated … To determine whether the costs reported by Kids Unlimited PT OT SLP PLLC on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/kids-unlimited-pt-ot-slp-pllc-compliance-reimbursable-cost-manualOrdinary Death Benefit
… commences to be reduced while a member of the New York State and Local Retirement System (NYSLRS) and the New York State Teachers' …
https://www.osc.ny.gov/legislation/ordinary-death-benefitCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… Consult with legal counsel to determine whether some or all of the costs related to Project construction delays …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up) (2020-F-12)
To follow up on the actions taken by officials of the Department of Environmental Conservation to implement the recommendations contained in our audit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f12.pdf