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Privacy and Links Policy
… concerning a natural person which, because of name, number, symbol, mark, or other identifier, can be used to … each time it is accessed to enable us to measure the total number of visitors, and certain non-personal statistical …
https://www.osc.ny.gov/online-services/privacy-and-links-policyDriver Responsibility Assessment Program
… the Program database by ITS staff. Several ITS employees have unrestricted access to the database and its contents. … Although ITS has a procedure in place requiring that any manual changes be noted by the individual making the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programOversight of Selected Fiscal Aspects of Homeless Shelter Services (Follow-Up)
… sharing and analysis difficult. Key Finding DHS officials have made progress in addressing the issues identified in our … issuance of the follow-up review to provide information on any actions planned to address the unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-selected-fiscal-aspects-homeless-shelter-services-followThe VendRep System
… Once the questionnaire is certified, it is available for review by the State contracting entity. Also, after the … can view the status of the contract once it’s submitted for approval to the Office of the State Comptroller. Log in … questionnaire does not automatically qualify the vendor for an award or guarantee a contract award. The Office of the …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemOpinion 91-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … fire company, at the fire company's expense, to provide any insurance protection which the village board deems … company purposes without approval of the municipality, we have stated that the conditions placed on the fund raising …
https://www.osc.ny.gov/legal-opinions/opinion-91-12DiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… rainy day reserve funds. Increases to reserves have been minimal compared to significant increases in …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-financesState Agencies Bulletin No. 2287
… direct deposit updates in PayServ, employees will now have the ability to maintain their own bank account … employed with a NYS agency participating in NYSPO, and have a government issued NY.gov account associated with their … employees may not be able to log into NYSPO until they have a valid EMPLID and their NY.Gov account is active. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… Accounts payable 447,427 304,003 751,430 780,570 Due to other funds 175,000 175,000 1,170,388 Compensated … in the "Totals" column on this statement flows directly to the "Business-type Activities" column on the statement of …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Signal Maintenance, Inspections, and Testing
… performed signal maintenance, inspections, and testing in compliance with federal, State, agency, and manufacturer … for these tasks. Maintenance of signals is critical in preventing subway delays. On much of the current system, … Depending on the location of the signal, this can result in significant delays for commuters. Each section location …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingState Agencies Bulletin No. 1890
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2020 … for calendar year 2020 are affected. Background According to IRS Publication 5, (Circular E) for 2020, and the … Form W-2 (Wage and Tax Statement), employers are required to furnish each employee with a Form W-2 by January 31, 2021. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1890-form-w-2-wage-and-tax-statement-calendar-year-2020State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced the following school audits have been issued. Cohoes City School District – Medicaid … Had these services been claimed, the district could have realized reimbursements totaling $12,603. Bradford … to online bank accounts was limited. The district did not have an adequate online banking policy and procedures. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsOpinion 89-12
… professional engineer to prepare plans and specifications for the erection of a prefabricated building. You also state … provided by the practitioner or his or her organization for such government body (see also section 29.3[a][4]). While … to prepare specifications to furnish and install equipment for courthouses. The engineer also generally was to supervise …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Islip Housing Authority – Cash Disbursements (2017M-167)
… Purpose of Audit The purpose of our audit was to examine the Authority’s cash disbursement procedures for … account clerk applied the Director’s electronic signature to the general disbursement checks. Key Recommendations … check signature policy that authorizes designated signees to use electronic signatures to imprint on Authority checks …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Clyde-Savannah Central School District – Financial Condition (2015M-338)
… Purpose of Audit The purpose of our audit was to evaluate the … The Clyde-Savannah Central School District is located in the Towns of Butler, Galen, Lyons, Rose and Savannah in Wayne County and the Towns of Junius and Tyre in Seneca …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Springville-Griffith Institute Central School District – Financial Management (2015M-221)
… Purpose of Audit The purpose of our audit was to evaluate the financial operations of the District for the … Perform an in-depth review of interfund loans to determine the actual amount owed by each fund. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialState Agencies Bulletin No. 147
… New York State Employee Retirement System (ERS) and who have a pay basis code of FEE. Employees in this category were …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditTown of Hamden – Financial Condition (2013M-86)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2011, to February 22, 2013. Background The Town of Hamden is … fund. The Board has consistently relied on fund balance to fund operations, which has depleted Town resources. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Overview – Information Technology Contingency Planning
… continuity planning. IT contingency planning refers to the plans, policies, procedures and technical measures … a computer virus. Since no computer system can be expected to operate perfectly at all times, unplanned service … inevitable. The content, length and resources necessary to prepare an IT contingency plan will vary depending on the …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/overviewRequired Reporting
… Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices [pdf] Justice Court Handbook … of Accounts Query School District Account Codes - Added for GASB 84 [pdf] Accounting and Reporting Manuals (ARM): …
https://www.osc.ny.gov/local-government/required-reportingSelected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority … instances, the Authority lacked documentation to show how it determined which organizations to select for donations, how contributing to such organization was related to or …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spending