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Liberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Central New York Regional Market Authority – Internal Controls Over Selected Financial Operations (2015M-235)
… Purpose of Audit The purpose of our audit was to review internal controls over Authority … New York Regional Market Authority is located in the City of Syracuse in Onondaga County and was established as a …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/12/31/central-new-york-regional-market-authority-internal-controls-overSUNY Bulletin No. SU-330
… beginning after 07/01/2022 and are based on the employees’ obligation start date. Eligibility Criteria Employees who … and the appropriate effective date based on the employee’s obligation. The Pay Rate field should be populated with the … are on a Leave of Absence without pay on the employee’s obligation start date and who subsequently return from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-330-2022-part-time-academic-faculty-minimum-increases-psnuDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… districts, according to separate audits issued today by New York State Comptroller Thomas P. DiNapoli. “Excessive amounts … the cost allocated to that district in the past year’s budget, the actual expenditures associated with providing …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsOpinion 95-4
… within the scope of the investigation, and in a proper case to produce all books, records, papers and documents … a "reasonable" method of inquiry should be evaluated on a case-by-case basis, considering the particular investigation and, as …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 88-77
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … also an employee of a not-for-profit corporation would not have a prohibited interest in contracts between the district … provision by the corporation of arts-in-education programs to the district. However, disclosure would be required under …
https://www.osc.ny.gov/legal-opinions/opinion-88-77CUNY Bulletin No. CU-712
… the chart of accounts strings mapped to the position pools in PayServ. Affected Employees All CUNY employee records will … year-end payroll allocation percentages are outlined in the Guide to Financial Operations, Section XV.6.A . … to the 2021-22 Budget Reference for the 2021 Fiscal Year in PayServ (See below in Agency Actions). OSC Payroll will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-712-new-york-state-payroll-system-payserv-cuny-fiscal-year-endOpinion 98-6
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions … A county supervisor would not have a prohibited interest in a contract with a firm of which the supervisor's spouse is … required. The supervisor would have a prohibited interest in renewal of such a contract and in any additional contracts …
https://www.osc.ny.gov/legal-opinions/opinion-98-6Opinion 94-16
… is not required under section 803, however, in the case of an interest in a contract which is not prohibited …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Pipeline Safety Oversight (Follow-Up)
… Safety Oversight ( 2015-S - 31 ). Background New York State’s pipelines transmit, gather, and distribute gas and … of gas. Our initial audit report, which was issued on March 8, 2016 covering the period April 1, 2013 through … providing oversight of pipeline safety in accordance with State regulations and federal performance standards. We …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followContract Advisory No. 21
… in SFS and funds reserved (pre-encumbered) to be available for use via Purchase Order (PO). A list of contracts that … 21 . Any contracts which have not been made available for use should be acted on immediately. Detailed instructions … Amount NYS Contract Description The appropriate Audit Type should be selected. Correct Off-Contract Purchase Orders …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015XI.14 Overview – XI. Procurement and Contract Management
… To promote the efficient and prudent use of state funds and to alert businesses of procurement opportunities, Article 4-C …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14-overviewControls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48.pdfRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (2020-S-50)
To determine whether the Long Island Rail Road’s Rolling Stock Programs Department has managed the M9 contract so that the contractor delivers the cars on time, within the required scope and quality, and within budget.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s50.pdfControls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48-response.pdfAccess Controls Over Selected Critical Systems (Follow-Up) (2020-F-11)
To follow up on the actions taken by officials of the Office of Children and Family Services to implement the recommendations contained in our audit report Access Controls Over Selected Critical Systems (Report 2017-S-56).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f11.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-24)
To follow up on the actions taken by officials of CVS Health to implement the recommendations contained in our audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f24.pdfSUNY Bulletin No. SU-152
… and on the date of payment. Agency Actions Agencies are required to complete UUP Discretionary Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-152-2008-uup-1-discretionary-increaseSUNY Bulletin No. SU-165
… Purpose To provide instructions to agencies for processing United University Professions … has designated pay periods for each campus to submit their discretionary increases. Discretionary Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-165-2009-uup-1-discretionary-increase