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Comptroller DiNapoli Releases Municipal Audits
… of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget transparency and … finance operating expenditures which will not be available in future years. In addition, the city plans to borrow up to $13 million for …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1V.3.H Category Code – V. Chart of Accounts (COA) Governance
… SFS is configured to use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… which include, but are not limited to: Developing and implementing a complete system of internal controls governing advance accounts; Proper documentation for all advance account disbursements; Monthly reconciliation … funding levels. Cash Advance Accounts may be established for petty cash, travel, confidential payments, special …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… will be given priority review. Draft a DRO proposal. When completing the DRO template, please be sure to fill in … are considered marital property and may be divided when a marriage ends Draft a DRO Overview and Instructions …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateWSP USA Inc.
… was to determine whether contract payments made by the Department of Transportation (Department) to WSP USA Inc. (WSP) were appropriate. … highway bridges, of which 43% (7,571) are owned by the Department. The Department is responsible for ensuring all … was to determine whether contract payments made by the Department of Transportation Department to WSP USA Inc WSP …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incState Police Bulletin No. SP-237
… PBA Short Term Disability, PBA Critical Illness, or PBA Accident insurance will notice a change in the way their deduction(s) appear on their paystub or direct deposit advice statement. … Term Disability: Short Term Disability Critical Illness Accident Effective Dates: This bulletin is effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Emerging Manager Definition and Life Cycle
… The Emerging Manager Program has compiled guidance including … and progression of potential candidates for inclusion in the program, independent of asset class considerations. The Fund’s Emerging Manager Universal Definition includes … Within a portfolio approach the Fund and program partners seek to diversify exposure by …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… ended June 30, 2012. Background ECEC provides preschool special education services to children with disabilities … by counties through rates set by SED. SED sets the special education tuition rates based on financial … for reimbursement. The non-reimbursable costs included gifts, food, and travel expenses. Key Recommendations To SED: …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualReview of Travel Card Expenses
… (Director) were appropriate and made in accordance with New York State travel rules and regulations. Background According to the New York State travel rules and regulations, the State will …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local governments and school districts … to submit any information necessary to calculate their property tax caps to the State Comptroller for the coming … property tax cap role of state comptroller …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerTravel Advisory No. 11
… Subject : GFO Updates – Employee Expense Reimbursements (Effective July 29, … GFO Updates Employee Expense Reimbursements …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsContract Advisory No. 25
… available through the NYS Office of the State Comptroller Online Services System. EDSS is currently being used to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department funds were … January 1, 2010 through April 30, 2014. Background The Crystal Beach Volunteer Fire Department is a not-for-profit … Crystal Beach Volunteer Fire Department Misappropriation of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236City of Amsterdam – Records and Reports (2013M-266)
… statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the independent … manner. Ensure that the accounting records are properly closed at year end. Initiate the independent audit and file …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Schoharie County – Stream Restoration Project and Contract Process (2015M-87)
… Purpose of Audit The purpose of our audit was to examine County officials’ oversight of the Stream … through September 23, 2014. Background Schoharie County is located in central New York and has approximately 32,750 residents. The County is governed by a 16-member Board of Supervisors. The County’s …
https://www.osc.ny.gov/local-government/audits/county/2015/08/14/schoharie-county-stream-restoration-project-and-contract-process-2015m-87Introduction – Travel and Conference Expense Management
… conference expenses. Some examples of our audit findings in this area include: 1 A lack of travel policies and … a lack of verifying mileage claims. All references in this guide to "employees" should be interpreted to mean …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionPutnam Valley Central School District – Financial Condition (2016M-135)
… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which … each year to pay these expenditures. This resulted in surplus fund balance, which exceeded the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Weedsport Central School District – Financial Management (2016M-94)
… However, including more details in these plans, such as funding sources, would benefit the District as it faces … plans for a three- to five-year period that address the funding, use and maintenance of fund balance and reserves, specific timelines and funding sources for capital improvement projects and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94