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XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… and reconcile all credit card charges incurred prior to April 1 of the previous fiscal year. When charges are not properly accounted for prior to FYE, SFS must move the … . Ensure any existing reconciliation vouchers that have budget exceptions are corrected and submitted to OSC for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesResponsibility for IT Internal Controls – Information Technology Governance
… Internal controls are essential to the effective operation of local governments and schools. They encompass the policies, procedures and activities designed to provide …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsTuition Assistance Program – LIM College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … in New York schools. HESC also administers a variety of State scholarship programs. Schools receiving State … 1939, and was originally known as the Laboratory Institute of Merchandising. The school is located in midtown Manhattan, …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-collegeDiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… Waste Management, Union Pacific and Centerpoint Energy – have agreed to the New York State Common Retirement Fund’s … at each company’s annual stockholders’ meeting. “Investors have the legal right to know how corporate dollars are being … comprehensive and public report that lists their spending on candidates, political parties, ballot measures, any direct …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingOperational Advisory No. 32
… and attachments for all ROA transactions submitted online or through a bulkload file. Supplier ID/Vendor ID and … voucher must be used on the AP Adjustment Voucher to ensure that the vendor gets an accurate 1099. Since the refund relates to a payment that was posted in SFS, a “Related Voucher” …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesState Comptroller DiNapoli Releases Municipal Audits
… policy. Staff could not provide documentation to support efforts were made to obtain the best price. None of the 10 professional service … these funds increased by 45% during the past three years to approximately $735,000 as of December 31, 2020, or 69% of …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… to State.) Employees should only request reimbursement for business expenses incurred or expenses for which the employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionAdministration of Self-Insured Workers’ Compensation Plans
To determine whether the Metropolitan Transportation Authoritys selfinsured agencies administer their workers compensation plans to
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansDiNapoli Releases Bond Calendar For First Quarter
… changes in program needs and market conditions. It is also contingent upon execution of all project approvals required …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterWhat Not to Report – Legacy Reporting
… an employer may offer payment if an employee declines health insurance.) Overtime payments made as a result of a person … 5 and 6 and Tier 1 members with a date of membership on or after April 1, 1972 Cafeteria Plan Salary Reductions Some …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… resources to perform this function will help ensure that this key control activity mitigates risks associated with the expenditure of public money. Although boards are not required to establish a … to the governing board rather than to the department head that may have placed or approved the purchase in question. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorComptroller DiNapoli Releases School Audits
… County) The district’s unrestricted fund balance as of June 30, 2015 was approximately $2.8 million, exceeding … officials have not properly managed fund balance. As of June 30, 2015, unrestricted fund balance was more than 10 …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Opinion 90-38
… for this year as a seasonal limited use highway pursuant to Highway Law, §205-a. You ask whether the town highway superintendent is required to remove snow and ice from, and maintain the highway if, … Law, §205-a authorizes a town highway superintendent to annually designate, on or before November in each year, a …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Use of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail … of Parks, Recreation and Historic Preservation (Parks) to prepare a plan to service the snowmobile trail miles in …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0Amusement Park and Fair Ride Safety
… Purpose To determine if the Department of Labor (Department) is adequately monitoring and enforcing safety conditions of amusement park and fair rides. The audit covered the … is responsible for protecting the safety and health of workers and the public. As part of this role, its Industry …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Purpose To assess Empire State Development Corporation's personal services contract with former New York State Council on the Arts Executive Director Heather …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsVendor Responsibility Documentation
… information Counties DOT/Thruway/Canal - railroad/utility reimbursement DOT Uneconomic Remainder Eminent domain …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationCompliance With State Arts Education Requirements
… Purpose To determine whether New York City (NYC) Department of Education (DoE) students … skills and leadership capability. According to New York State Education Department (SED) Regulations, each … a high school diploma. SED Regulation 100 states that qualifying Arts courses must: Be taught by individuals who …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… The purpose of this Section is to set forth requirements for establishing repayment … The agreement establishes a payment schedule in order to satisfy a debt. A DPA represents an arrangement made by a … its liability through installment payments. A DPA tends to have associated administrative costs and should therefore …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsLists
… school district … Documents and data linked below relate to the original Fiscal Stress Monitoring System FSMS …
https://www.osc.ny.gov/local-government/fiscal-monitoring/lists