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V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeRichland Fire District – Board Oversight (2016M-374)
… on behalf of the Department a tax on the premiums of fire insurance policies written on property by out-of-state … for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374City 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 oversight for the period January 1, 2011, through July 31, 2012. Background The City of Poughkeepsie is located in Dutchess County and has … City of Poughkeepsie Fiscal Stress and Council Oversight …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30VII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… in Section 10.F - Cash Advance Reconciliations and Annual Confirmation of this Chapter; Advance funds should never be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
Village of CastletononHudson Internal Controls Over Information Technology and Online Banking 2013M59
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineTown of Riverhead – Allocation of Administrative Costs (2012M-247)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s methodology for allocating … administrative costs for the period January 1, 2011, to September 30, 2012. Background The Town of Riverhead is … by some Town operations funded by the general fund to other departments and districts accounted for in other …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Draft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… Benefits information and the appropriate publication for the member’s tier and retirement plan should be carefully … For assistance in enabling JavaScript for your specific browser, go to Activate JavaScript . Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateWSP USA Inc.
… million for the period January 11, 2022 through May 31, 2026. We examined a sample of high-risk expenses totaling … Findings The Department approved for payment 1,890 labor hours totaling $107,040 where the documentation did not …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incState Police Bulletin No. SP-237
… PBA Short Term Disability, PBA Critical Illness, or PBA Accident insurance will notice a change in the way their … Term Disability: Short Term Disability Critical Illness Accident Effective Dates: This bulletin is effective … NYSPBA Critical Illness Ins Deduction Code 562: NYSPBA Accident Insurance Deduction Code 545 continues to be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Emerging Manager Definition and Life Cycle
… Emerging Manager Program has compiled guidance including a Universal Definition and Life Cycle Stages to assist in … of asset class considerations. The Fund’s Emerging Manager Universal Definition includes characteristics such as: …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including … between the ages of three and five years. Pursuant to the State Education Law, providers such as ECEC are reimbursed by … requirements. Other Related Audits/Reports of Interest State Education Department: The Norman Howard School - …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualReview of Travel Card Expenses
… of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and … State will only reimburse actual, necessary and reasonable business expenses for employees traveling on official State … 2013. Key Findings We found the Director certified $4,666 in inappropriate or unsupported travel expenses on vouchers …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerTravel Advisory No. 11
… Reimbursements (Effective July 29, 2019) Guidance : The Office of the State Comptroller updated the following sections in …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsContract Advisory No. 25
Electronic Documents Submission System EDSS
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssState Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … County and Wyoming County) Auditors determined that while the board and district officials used $3.1 million in excess … fund balance is added back, surplus fund balance exceeded the limit each year by $345,000 to $611,000, or 2 to 3 …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… Objective Did the Wyoming County Industrial Development Agency (WCIDA) officials ensure the payments in lieu of taxes … County Board of Supervisors. The Board is responsible for reviewing and approving prospective project applications, … the general oversight of WCIDA’s financial and operational affairs. The Executive Director is the chief executive …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148State Police Bulletin No. SP-137
… OSC’s automatic processing of State Police Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and … Unit 17. Effective Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/07/11 Payment … and Non-Commissioned officers shall receive Hazardous Duty Pay in the amount of twelve hundred dollars ($1,200) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-137-2011-state-police-hazardous-duty-payState Police Bulletin No. SP-148
To explain OSCs automatic processing of State Police Hazardous Duty Pay
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-148-2013-state-police-hazardous-duty-pay