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II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… activities of the primary government and component units. In addition, information is provided for each major fund of … actually expensed for each of the past five fiscal years. In addition, disclosures should accompany the schedules that … approach; and Factors that significantly affect trends in the information reported in the required schedules. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… costs (clearing, filling, and leveling), and the demolition of unwanted structures. In addition, costs of … (not all inclusive): Cost relating to the removal or demolition of buildings, structures, equipment or other … of acquisition of land with the intention of removal or demolition to accommodate its intended use (such cost is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the period January 1, 2010 … End stage renal disease (ESRD) is a medical condition in which a person has permanent kidney failure and requires … When Medicaid recipients with ESRD are also enrolled in Medicare, Medicare becomes the primary insurer (payer) and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseState Agencies Bulletin No. 1988
… This bulletin is superseded by Payroll Bulletin No. 1988.2 . Purpose The purpose of this bulletin is to provide … State Agencies Bulletin No 1988 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 2322
… processed automatically. Affected Employees: All employees in the Security Services Unit (BU01 – Arbitration Eligible, … State of New York and NYSCOPBA, provides for an increase in location pay for eligible employees in the Security Services Unit whose principal place of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityTown of Lockport – Fuel Inventory (2025M-54)
… two 4,000-gallon fuel tanks, one diesel and one unleaded. In addition to authorizing Town departments’ access to fuel … of fuel are accurately accounted for. The Superintendent in office during the audit fieldwork was appointed on August 16, 2023. The former Superintendent was in office for the remainder of the audit period. Audit …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Comptroller DiNapoli Releases Audits
… eligible. Further, Civil Service paid CVS Health $170,359 in administrative fees for processing these claims. … planned for and spent funds for the activities described in its cybersecurity plan. Although a portion of the funds … 2020 (2020-S-22) The audit identified over $9.7 million in improper Medicaid payments that require DOH’s prompt …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1889
… wage for their work location. Affected Employees Employees in hourly or annual positions who meet the eligibility … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … other non-statutory positions paid using an hourly rate. In accordance with the following bulletin the minimum hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wage15-Day Prompt Payments for Small Businesses
… a proper electronic invoice against a purchase order. If payment is made after 15 days, the qualified small business … Self-Service Portal Select the “Self-certify as a NYS Prompt Pay Small Business” link Follow the prompts to … of New York State. If you’d like to read the section of law that requires New York State to make expedited payments …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… right to terminate a contract can create a situation in which all vendors are not bidding on the same basis. … the period for which the service is to be provided. In short, such a clause provides the vendor with the ability … their bids on the full term of the agreement as set forth in the solicitation issued by the State agency. Further, such …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsMinimum Qualifications - Auditors
… Information Science or Data Processing There is no written exam for the positions listed above. Candidates complete a …
https://www.osc.ny.gov/jobs/qualifications-auditorsExamination of Procurement Card Payments
… of Procurement Cards (PCards) when purchasing $1.6 million in goods and services from 12 vendors during the period … to State Finance Law §112, agency contracts over $50,000 in amount must be approved by the Office of the State … agencies to competitively procure goods and services in amounts above $50,000, or $200,000 under certain …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsSelected Employee Travel Expenses
… 31, 2011. Background New York State's executive agencies spend between $100 million and $150 million each year on …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2013, Bright Start reported $442,638 in reimbursable costs for the preschool Special Education … program we audited. Key Finding We identified $4,798 in costs charged to the SEIT program that did not comply with …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualPersonal Income Tax and Property Tax
… our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) credits … The objective of our examination was to determine whether tax refunds approved by the Department were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxSecurity Over Critical Systems
… reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsCUNY Bulletin No. CU-656
… for Elevator Mechanics Affected Employees CUNY employees in the title of Elevator Mechanic Background A Consent … of Teamsters for retroactive increases for employees in the title of Elevator Mechanic. This determination covers … rate chart and additional information are contained in the Carmelo Batista, Jr. memorandum dated May 15, 2018. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-656-cuny-2019-rate-increases-elevator-mechanicsVillage of Horseheads – Collections (2023M-169)
… did not properly record or deposit all collections in a timely manner. Officials did not reconcile departmental … records and reports. The last audit was conducted in 2018. The Comptroller’s Office commenced a separate … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Hughsonville Fire Company – Financial Activities (2014M-201)
… through February 28, 2014. Background The Hughsonville Fire Company is a volunteer organization located in the Town … Hughsonville Fire Company Financial Activities 2014M201 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201