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Improved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements
The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.
https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdfIndependent Oversight: OSC's Contract Review Safeguards Public Funds, May 2022
The recent Enacted State Budget for State Fiscal Year (SFY) 2022-23 allowed at least $11 billion in spending without a competitive process or the benefit of an OSC review.
https://www.osc.ny.gov/files/reports/pdf/osc-contract-review.pdfOpinion 2003-3
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- … of firefighting service credited under the program, based on no more than twenty years of firefighting service. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… the encumbrance and liquidates the pre-encumbrance on the purchase requisition in the Statewide Financial System … invoice from a vendor for goods or services provided based on a purchase order, the Business Unit must create and … sales tax or freight charges for goods or services they have procured. When the purchase order specifically provides …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderOversight of the Agricultural Assessment Program
… of Taxation and Finance: 2015 Property Tax Freeze Credit Report … To determine if the Department of Taxation …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programSafety of Infrastructure (Follow-Up)
… and repairing any hazardous conditions. However, site visits confirmed that many infrastructure issues existed …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… administers the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act … to its practice of not adjusting its billing to account for amended premiums reported by insurance carriers. The Department also lacked a method for carrying prior period balances forward to subsequent …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityMaximus, Inc.
… Purpose The objective of our examination was to determine, on a test basis, whether Maximus, Inc. (Maximus) charged the … and establishing a salary rate schedule. DOH Efforts on Key Recommendations DOH implemented several of our … … The objective of our examination was to determine on a test basis whether Maximus Inc Maximus charged the …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-incAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… determine if the Department of Motor Vehicles (Department) is appropriately allocating, billing, and collecting the expenses of administering the Motor …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securitySecurity Over Critical Systems
… Objective To determine whether the security over Erie County Medical Center Corporation’s … care provider and academic medical center in Western New York with 573 inpatient beds. It specializes in various …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsAgency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … is required to ensure full and proper disclosure in financial statements prepared in accordance with generally …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageCUNY Bulletin No. CU-373
… Purpose To explain OSC’s automatic processing of increments and provide agencies with related instructions. Affected … Automatic Processing After payroll processing is complete for Pay Period 7C, OSC will automatically apply Increments to … Rate is equal to one of the steps on the Salary Schedule for that position, and the salary is below the ‘Last 1 year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-373-cuny-increment-payments-effective-july-1-2009Administration of the Contract With the Postgraduate Center for Mental Health
… Housing Contract C007374 with the Postgraduate Center for Mental Health (PCMH) by ensuring that contracted services were provided and that only appropriate and supported expenses were … contractors to operate many of these programs. PCMH, a not-for-profit entity, is one of New York’s largest providers of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthState Agencies Bulletin No. 768
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide instructions for reporting transactions in Pay Period 19C. Affected … change during the year, the total earnings received for the year must equal a composite salary that is based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/768-2007-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 861
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide instructions for reporting transactions in Pay Period 19C. Affected … change during the year, the total earnings received for the year must equal a composite salary that is based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/861-2008-year-end-adjustment-members-nys-legislatureDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… DiNapoli said. “My auditors, however, found as we have in previous audits, the Office of Temporary and … powers to help this vulnerable population get back on their feet.” Homeless shelters across the state provide … to the pandemic, and late or missing assessments and ILPs have been an issue for more than seven years as cited in …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersVI.2.A Appropriation & Segregation Overview – VI. Budgets
… Aid to Localities appropriations support grant payments with disbursements coded to the grant account codes. State … appropriations support the operation of the State agency with payments coded to the personal service and non-personal … contractual obligation and lease-purchase arrangements with several public authorities and municipalities; and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewCUNY Bulletin No. CU-521
… not processed automatically. Affected Employees Employees in Bargaining Units CB, GA, T8 and TC who meet the … (PSC) provide for yearly increments to be processed in January for all eligible PSC employees. Effective Date(s) … will be sorted by agency code, then by employee name in alphabetical order. NHRP708 – Mass Increment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-521-january-2016-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-496
… OSC’s automatic processing of the January 2015 Increments and provide agency instructions for payments not processed automatically. Affected Employees … the CUNY and the Professional Staff Congress (PSC) provide for yearly increments to be processed in January for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-496-january-2015-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-565
… not processed automatically. Affected Employees Employees in Bargaining Units CB, GA, T8 and TC who meet the … (PSC) provide for yearly increments to be processed in January for all eligible PSC employees. Effective Date(s) … will be sorted by agency code, then by employee name in alphabetical order. NHRP708 – Mass Increment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-565-january-2017-city-university-new-york-cuny-increments