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Opinion 88-48
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … Finger Lakes Solid Waste Management Authority. However, in order to assure that equipment purchases are made in furtherance of the corporate purposes of the Authority and …
https://www.osc.ny.gov/legal-opinions/opinion-88-48XII.6.B Land Acquisition Payments – XII. Expenditures
… and interest payment calculations. For information on record retention requirements specific to land acquisition … – Requesting a Special Use Vendor ID for instructions on obtaining a Special Use Vendor ID. VMU assigns a Special … payee or a payee other than the individual or entity on the vendor record, email a request to OSC’s Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsTravel Advisory No. 10
… of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: … no longer submitted through the Travel and Expenses module in the Statewide Financial System (SFS) and will instead be … reimbursements through the Travel and Expenses module in SFS. XIII.8.A Moving Expense Reimbursements Updated to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsLewis County – County Bridge Maintenance (S9-13-3)
… are responded to within the NYSDOT required timeframe. … Lewis County County Bridge Maintenance S9133 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Cayuga County – County Bridge Maintenance (S9-13-4)
… 31, 2011. Background The County covers 692 square miles and has approximately 80,000 residents. The County is … Highway Department is responsible for the maintenance and monitoring of bridges. This Department includes a Highway Superintendent and a senior engineer technician who are directly involved …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… 31, 2012. Background The Town of Wethersfield is located in Wyoming County. The Town is governed by an elected Town … not make deposits and remit moneys to appropriate agencies in a timely manner. Further, the Clerk did not adequately … claims prior to approving them for payment, which resulted in over $14,000 in duplicate/over payments to four vendors. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21City of Ogdensburg – Budget Review (B3-16-20)
City of Ogdensburg Budget Review B31620
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… computerized accounting records and reports. Balance sheet amounts did not agree with general ledger amounts and the balance sheet included unsubstantiated liability accounts. For example, the balance sheet account and general ledger accounts for the general …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Village of Forestville – Water Fund (2012M-207)
… fund and the adequacy of the Village’s controls over the billing and collection process for the period June 1, 2010, through July 31, 2012. … The Board did not establish policies or procedures for the billing and collection of water charges, and failed to …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Medicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… Inc. submitted appropriate Medicaid claims on behalf of the New York City Health and Hospitals Corporation (HHC). Background … Healthcare providers submit Medicaid claims to the Department of Health’s eMedNY claims processing system for …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitalsPort Jefferson Union Free School District – Information Technology (2014M-039)
… The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is … PILOT payments. Key Findings The Board has not established a computer use policy for employees to define appropriate … vendor being added to the vendor list is already included in the vendor master file and has not established procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mAccounts Payable Advisory No. 30
… should see the Guide to Financial Operations, Chapter IV, Section 4.C for detailed descriptions of the payments … described in the Guide to Financial Operations, Chapter IV, Section 4.C . Depending on the nature of the legal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is … cash flow purposes, none of the adopted budgets included a planned balance as is permitted by Law. District officials have not properly budgeted for tuition and teacher personnel salaries. District officials also …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mOpinion 97-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … agreement under which a contractor would build a firehouse on a concrete slab on fire district property and the fire district would make …
https://www.osc.ny.gov/legal-opinions/opinion-97-10State Comptroller DiNapoli Releases Audits
… Program grants "preferred source" status to Corcraft and not-for-profit organizations that serve and employ the blind, … implemented, five were partially implemented, and one has not yet been implemented. In March of 2016, the Office of the … include eleven students who received awards but did not demonstrate academic preparedness and eight students who …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsXII.6.L Replenishing an Advance Account – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance … Value” function in the Statewide Financial System (SFS) to search by Vendor ID starting with "041" and/or Vendor Name 1. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountTown of Lyndon – Purchasing (2013M-149)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through April 26, 2013. … comprises the Town Supervisor and four Councilpersons. For the 2012 fiscal year, budgeted appropriations totaled $184,000 for the general fund and $323,000 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, for-profit special education provider located in Jamestown. … are between three and four years of age. CES is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… (BOCES) is an association of 10 component school districts in Monroe County. BOCES delivers more than 80 education and … component and participating districts and is governed by a 10-member Board of Education elected by the boards of the … contracts only after soliciting competition. Enter into a written agreement with each professional service provider …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesXI-A.3 Purchase Orders – XI-A. Purchasing
… between all agencies and vendors. Creating the PO in the SFS enables the State to (i) establish proper internal … York State Contracts. Furthermore, creating the PO in the SFS as an ordering document gives an agency the ability to … to reenter the PO at the start of a new period. In the SFS, the PO drives the agency’s ability to effectively manage …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-orders