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Accounts Payable Advisory No. 41
… requisitions and/or purchase orders (POs) for centralized contract purchases Reference: Guide to Financial Operations … Units to use a requisition and/or purchase order with a contract ID reference when purchasing from centralized … requisitions andor purchase orders POs for centralized contract purchases …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesOperational Advisory No. 25
… complete and clean up transactions to meet these dates. Please contact the Bureau of Analysis, Support, and Knowledge Transfer (ASK) with any general questions you have regarding the content of this advisory. ASK can be reached via email at [email protected] . …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryCentereach Fire District – Procurement (2016M-342)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement practices for the … provides fire protection and emergency rescue services to approximately 31,500 residents and is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/18/centereach-fire-district-procurement-2016m-342Opinion 2006-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … a town may pay an employee on the morning of the last day of the payroll period even though such employee has not … Whether a town may pay an employee on the morning of the last day of the payroll period …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 88-76
… Taxes (applying private source moneys to reduce) EDUCATION LAW, §259(1); GENERAL MUNICIPAL LAW, §11: Interest earned on the investment of public moneys … fund and not to the village general fund. EDUCATION LAW, §§226(6), 255(1); GENERAL MUNICIPAL LAW, §11: Moneys …
https://www.osc.ny.gov/legal-opinions/opinion-88-76Opinion 92-3
… of interest prohibited by General Municipal Law, article 18 under the following circumstances. You state that the … to the planning board. General Municipal Law, article 18 (§800 et seq .) contains provisions of law relative to … §801), and if none of the exceptions contained in article 18 are applicable (see General Municipal Law, §802). Based on …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 97-2
… of risks covered under the plan, without regard to age, sex, health status or occupation and such that refunds, rebates, credits or dividends based on age, sex, health status or occupation are not permitted" …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2000-8
… interest. The real estate partnership has not rented and does not currently rent space to the county. Also, the not-for-for-profit corporation presently does not rent space from the partnership, although in the … the foregoing, since the real estate partnership presently does not rent property to the not-for-profit corporation, it …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Review of Growe Technologies Inc.
… in contracting with the business community, facilitate the best possible price for the University and avoid unnecessary …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… supported and independently reviewed. The claims auditor duties were not well defined and, because the claims auditor was also the Information Technology (IT) Coordinator … The Board of Education (Board) appointed a new claims auditor in July 2022 to correct this internal control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… the Treasurer does not maintain control of his electronic signature, the chances of unauthorized checks being signed … the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Village of Albion – Water and Sewer Rents (2013M-108)
… Purpose of Audit The purpose of our audit was to examine internal controls over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… Purpose of Audit The purpose of our audit was to examine the School’s process for … 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo … Buffalo Academy of Science Charter School School Building Lease 2013M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Highland Central School District – Financial Condition (2013M-358)
… of July 1, 2010 through June 30, 2013. Background The Highland Central School District is located in the Towns of … Highland Central School District Financial Condition 2013M358 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… assets of the State. Capital assets will be depreciated over defined useful lives as indicated in Section XIV.14.E - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingXVII.2.D Federal M-Year Reminder – XVII. Lapsing Appropriations
… date. All State agencies should review expiring grant documents to ensure payments and disbursements are correctly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderTravel Advisory No. 14
… to Audit Questions & Voucher Denial Codes Guidance: The Office of the State Comptroller updated the following sections in Chapter XII of the Guide to Financial Operations: Chapter/Section Name …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesTown of Holland - Real Property Tax Exemptions (2018M-232)
… Twenty-seven exemptions totaling $1.5 million were not properly supported by adequate documentation. The …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Fairview Fire District – Audit Follow Up (2009M-211-F)
… Fairview Fire District Audit Follow Up 2009M211F …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fWalden Fire District No. 2 – Purchasing (2017M-204)
… in accordance with the District’s procurement policy for the period January 1, 2016 through July 25, 2017. … Board of Fire Commissioners. Budgeted appropriations for 2017 totaled $501,784. Key Finding District officials did … the District’s procurement policy during the audit period for 27 purchases totaling $77,044. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204