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Financial Condition and Selected Expenses (Follow-Up)
… Saratoga Race Course. In 2011, Resorts World New York City Casino (Resorts) opened adjacent to Aqueduct Racetrack. According to NYRA’s Franchise Agreement with New York State, a percentage of Resorts’ Video Lottery …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/financial-condition-and-selected-expenses-followV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and other financial resources, which are … on specific activities or meeting certain objectives in accordance with New York State law. Fund is required on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingOpinion 94-6
… Law, §36, when a public housing authority contracts with a residential management corporation to operate a … conflict of interest if he or she accepts a paid position with the corporation involving the administration or … conflict of interest if he or she accepts a paid position with a residential management corporation which contracts …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Contract Advisory No. 23
… must submit an original AC 1782-S to OSC’s BOC. The agency head or designee must sign the bottom of the authorization … form. When more than one page is required, the agency head or designee must sign each page. An agency can remove an … the signatory name to be removed from the list. The agency head or designee must sign the letter. Forms should be …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sIX.7.J Final Reports – IX. Federal Grants
… Most federal agencies require the submission of reports, either programmatic, financial, or both. Since the SFS is New York State’s official book of records, the amounts listed in any final financial report … awarding agency. At any time prior to actual submission of the final report, agencies may request the project be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsContract with Daytop Village, Inc. (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … Village, Inc. (Report 2008-R-1). Background The Office of Alcoholism and Substance Abuse Services (OASAS) oversees … To determine the extent of implementation of the three recommendations incld in our …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followXI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… the resulting contracts, may be structured on the basis of a fixed contract term (e.g. three years) plus one or more … (or other periodic) renewals following the expiration of the fixed term. Where contracts are structured this way, at the expiration of the fixed term, it is necessary for the agency to process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsOpinion 88-78
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … -- Police Chief (necessity for in village) -- Police Department (abolishment of in village); (necessity of if … court attendants for a village justice court (1977 Opns St Comp No. 77-560, unreported). With regard to retaining a …
https://www.osc.ny.gov/legal-opinions/opinion-88-78IX.12.A Key Provisions – IX. Federal Grants
… The following are the key provisions of the CMIA: Federal agencies must make timely grant awards … state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to CMIA; and … for federal program purposes through either presentment of checks or settlement of electronic fund transfers (EFT). …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisionsCUNY Bulletin No. CU-437
… Purpose To notify CUNY agencies of a change in dues structure. Affected Employees Employees … (code 268) and agency shop fees (code 297) at the rate of 1.5% of the following earnings codes as identified by CUNY: HPE … To notify CUNY agencies of a change in dues structure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-437-international-union-operating-engineers-iuoe-local-30-duesNY State Common Retirement Fund Selects New Deputy Chief Investment Officer
… Thomas P. DiNapoli today announced the appointment of Anastasia Titarchuk to the position of Deputy Chief Investment Officer for the $181.7 billion New … Fund. Titarchuk previously served the Fund as Director of Absolute Return Strategies. “Anastasia’s talent and varied …
https://www.osc.ny.gov/press/releases/2015/02/ny-state-common-retirement-fund-selects-new-deputy-chief-investment-officerAssessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… motor vehicles driven in New York State possess adequate insurance coverage, or are financially secure, to compensate … of administering the Acts, and assessing these expenses on insurance carriers that issue policies or contracts of … for the four State Fiscal Years ended March 31, 2018. On average, the Department incurred $20.4 million in expenses to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… Project Activities provide the functional breakdown of a project for control and cost tracking … Project Activities provide the functional breakdown of a project for control and cost tracking purposes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… Policy References: Section 40-a of the State Finance Law generally sets forth the basis for … Process and Document Preparation: There are two categories of receivables on the Statement of Net Position and Balance Sheet - "Accounts Receivable" and … Section 40a of the State Finance Law generally sets forth the basis for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsUnified Court System Bulletin No. UCS-168
… 546) available to certain employees of the Unified Court System through AXA Equitable Life Insurance Company. Affected Employees Unified Court System judges in Bargaining Unit 86 Effective Date(s) … 546 available to certain employees of the Unified Court System through AXA Equitable Li …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-168-new-deduction-code-546-axa-equitable-lifeCuddebackville Fire District – Audit Follow-Up (2024M-94-F)
… report – pdf] [read complete 2025 report – pdf] Purpose of Review The purpose of our review was to assess the Cuddebackville Fire District’s (District) progress, as of March 2026, in implementing our recommendations in the … The purpose of our review was to assess the Cuddebackville Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/17/cuddebackville-fire-district-audit-follow-2024m-94-fState Agencies Bulletin No. 273
… Purpose To explain the use of the new voluntary deduction code 372, NYSCOPBA Legal Plan … To explain the use of the new voluntary deduction code 372 NYSCOPBA Legal Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/273-nyscopba-legal-plan-deduction-code-372United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … determined that Davis Ethical likely fabricated nearly all of the improper claims. Davis Ethical processed many of the … Determine extent of implementation of 3 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyProcurement and Contracting Practices (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit … whether the procurement and contracting practices of the New York State Office of Information Technology … To determine the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followAccountability for Traffic Ticket Surcharges (Follow-Up)
… in our initial audit report, Accountability for Traffic Ticket Surcharges (2014-S-26). Background New York State … consistently accounted for and reported all traffic ticket surcharge revenue received through the TVBs and the … Department of Motor Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-follow