Search
IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… Federal agencies establish and maintain accounts in ASAP to control the flow of funds to state agencies. Once an ASAP account is established, the federal agency can enter authorizations to increase or decrease the available balance of its ASAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapTaxable Travel
… vehicle pick-up location) to his work area, as these are commuting costs and, thus, personal expenses. Key Findings HCR was required to report the commuting expenses as supplemental wages of the employee, but … employee incurred $3,543, $2,556, and $1,838 in personal commuting expenses during calendar years 2014, 2015, and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… Purpose of Audit The purpose of our audit was to determine if sewage treatment services were provided … of Johnson City entered into an intermunicipal agreement to establish a joint sewage activity whereby the City and the … of Vestal in Broome County. The plant provides services to City and Village residents and businesses and also to nine …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mErie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… Purpose of Audit The objective of our audit was to review BOCES’ financial records and management practices related to the adult education program and the procurement of … Educational Services is a public organization created to provide shared educational programs and services to 27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition and Council … and $69.9 million, respectively. Key Findings From 2007 to 2011, the City’s general fund balance declined by $12.8 … and present detailed and periodic financial reports to the Council. Key Recommendations Take steps to reduce the …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Whitney Point Central School District – Information Technology (2023M-179)
… which are network user accounts not specifically assigned to a student (e.g., authorized staff, third-party vendors and … and were unaware of all the network users that had access to the District’s network. When nonstudent network user … increased risk that it could suffer a serious interruption to operations due to the risk to the network and potential …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Division of Housing and Community Renewal Bulletin No. DH-118
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … dated 04/27/2022 (Administration Pay Period 1L). Due to the issues surrounding COVID-19, OSC will process this … 001-032) and NS positions (Grade 600), which are equated to a grade (Grade 001-032), are eligible for the April 2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationCalculating Days Worked – Legacy Reporting
… In the simplest of terms, to calculate the number of days worked, first determine the … are that simple. The following is information on how to calculate the number of days worked based on different … on the pay structure. The following section illustrates how to calculate the days worked for ten-month employees. …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedAccounts Payable Advisory No. 73
… Subject: Updated Guidance for Paying Sales Tax and Freight Amounts Reference: Guide to … also informs agencies of invoice retention requirements for freight charges. Update: Guide to Financial Operations … Parcel Service (UPS)” to “Statewide Contract Vendor for Small Package Delivery.” …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsOpinion 92-20
… which runs the fair. You ask whether a town may impose a license fee on concerts which take place during the running … the town. Pursuant to section 136, a town has the power to license, among other activities, "... the giving of … relative to a local government's authority to regulate or license occupations or businesses by local law). Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 94-7
… contained in General Municipal Law, §209-b(4) pursuant to its home rule powers. You ask whether a village board may … fire department. General Municipal Law, §209-b relates to the provision of emergency and general ambulance service … squad, and after public hearing, may authorize the squad to furnish general ambulance service (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Contract and Payment Actions in October
… $1.1 million with Bunkoff General Contractors Inc. for window and door restoration at the Olana State Historical … Medical University. $1.3 million with East Coast Wall Coverings Inc. for stucco replacement services at Stony Brook …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… Gaming Commission $1.7 million with Elsym Consulting Inc. to provide a New York Lottery Internal Control System. … Integrated DNA Technologies Inc. for the supplies related to the Newborn Screening Program. $2 million with Currier McCabe & Associates Inc. to license and provide support to the Healthcare Worker Bonus …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberOther Bulletin No. 73
… Purpose: The purpose of this bulletin is to provide the SCF with instructions for processing the new … on the October cycle beginning October 2023. Prior to now, SCF had elected to process payment for eligible employees on the April cycle …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilComptroller DiNapoli Releases Municipal Audits
… file the required 2013 and 2014 annual financial reports with the Office of the State Comptroller in a timely manner. … operations. The town supervisor has not provided the board with monthly financial reports since March 2014. Wyoming … prior to entering into a 17.5 year lease for office space with a private developer. As a result, auditors estimate the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… capital asset. A government that has legal obligations to perform future asset retirement activities related to its tangible capital assets should recognize a liability … within scope: Obligations that arise solely from a plan to sell or dispose of a tangible capital asset Obligations …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsState Comptroller DiNapoli Releases Audits
… Health (DOH): Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists (Follow-Up) (2015-F-24) An … dentists created false entries in medical records to support claims, and that it was not possible to perform all of the procedures the dentists billed in …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Subway Ridership Dashboard
… details where straphangers are, and are not, returning to the subway system, alongside neighborhood and local … to station. Comptroller DiNapoli's MTA Dashboard lays bare how ridership changed as commuting patterns shifted over the past year. It affords important insight into how communities rely on public transit that can help inform …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboardDiNapoli Issues Report on Transparency of Village Fiscal Activities
… By law, a village’s chief fiscal officer (CFO) is required to file an annual financial report (AFR) with the State … a good job of giving the public a transparent look at how they are spending taxpayer money,” DiNapoli said. “Those … that don’t file are leaving taxpayers in the dark about how their money is being used or if fiscal problems exist. …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activities