Search
Selected Aspects of Discretionary Spending
… … To determine whether the State University Construction Funds discretionary spending complied with its guidelines and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingAccounts Payable Advisory No. 12
… Units must enter the full billing account number followed by the two digit month and the two digit year in the invoice …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Technology (IT) Coordinator (Coordinator), his audit of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of Education (Board) appointed a new claims auditor in July … $20,936 had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Mitchell-Lama Vacancies (Follow-Up)
… Objective To assess the extent of implementation of the six … The Mitchell-Lama Housing Program was created in 1955 to provide affordable rental and cooperative housing to …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followInfrastructure Inspection and Maintenance
… Purpose To determine whether the New York State Canal Corporation’s (Corporation) inspection scheduling … maintenance needs, especially after the damage inflicted by major storms in recent years. Key Recommendations Promptly …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceFire Island Union Free School District – Claims Auditing (2023M-114)
… B includes our comments on issues that were raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Information Technology Governance – Information Technology Governance
… The following guidance is intended to make oversight less daunting by providing a path for …
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceState Agencies Bulletin No. 2162
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the taxable fringe … for 2023. Affected Employees: Employees who participated in the PEF or CSEA Certification, Licensure, and Exam Fee … for reporting and tax withholding purposes only and does not increase the employees’ compensation. Tax Information: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2162-certification-licensure-and-exam-fee-reimbursement-clefr-2023Oversight of Private Career Schools
… Purpose To determine whether the State Education Department's (Department) Bureau of … designed to ensure the adequacy of programs offered by private career schools. As a result, the Bureau has not …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsOpinion 88-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … sale of real property which was conveyed to a village by a deed containing a provision that "the land herein …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Assessment and Collection of Selected Penalties
… and if it is determined that payment should have been made by the carrier, the law requires WCB to impose a $50 penalty … The proceeds of these penalties are to be deposited in the State's general fund. Key Findings While WCB properly bills … penalties, including referral to the Attorney General and State Insurance Department. Adjust accounts receivable and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesSelected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Environmental Facilities Corporation’s discretionary … Fund. These programs help communities throughout the State by lowering the costs of financing projects that prevent …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingSelected Aspects of Discretionary Spending
… transportation systems in the central region of New York State, including Onondaga, Oswego, Cayuga, and Oneida … thresholds for each. In addition, the policies should state what type of supporting documentation and formal … Selected Aspects of Discretionary Spending (2012-S-158) State University Construction Fund: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1State Agencies Bulletin No. 314
… Note: This Bulletin is for All Agencies, except CUNY. Purpose To announce increases … with the Budget Policy Reporting Manual, Revised Item B-300, issued on March 22, 2002, maintenance rates have been … deductions. These listings have been distributed in a separate mailing. Agency Actions Report changes to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/314-change-maintenance-rates-employee-housing-and-mealsFire Protection Contracts
… / S.5785 (Marchione) – Increases transparency relating to the contract negotiation process for fire protection … Memo Bill Text Status … Increases transparency relating to the contract negotiation process for fire protection …
https://www.osc.ny.gov/legislation/fire-protection-contractsState Agencies Bulletin No. 2145
… Purpose: The purpose of this bulletin is to inform agencies that position pools in PayServ may require … Affected Employees: All agencies with appropriations due to lapse on September 15, 2023, or September 30, 2023, are … Certain chart of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2145-sfs-chartfield-strings-payserv-09152023-09302023-lapse-datesLocal Government Interactive Data
… public to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… of another item. The asset is used in the operation of the State's activities. The asset has a useful life of two years … period. The individual asset is of significant value (the State will use the following guidelines): All Land Buildings … – Section 4.O. For other types of intangible assets, the State will capitalize assets with values in excess of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureGreenville Central School District – Information Technology (2021M-156)
… confidentially to officials. Key Recommendations Ensure the acceptable use policy clearly states what is acceptable … use and implement procedures to ensure compliance with the policy. Periodically review user access and disable user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156XI.11 Overview – XI. Procurement and Contract Management
… This section provides information related to unique requirements and specific contract transactions not covered in other sections of this chapter. Guide to Financial Operations REV. 03/19/2012 … This section provides information related to unique requirements and specific contract transactions not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/x11-overview