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Compliance With Executive Order 88 – Energy Efficiency of State Buildings
… with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. … Develop a contingency plan to replace the Sheridan Avenue Project. Continue implementing capital projects that …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Apportionments, Budget Transfers, Consolidation Transfers, and Suballocations. The following are the Budget Entry Types for Interunit Budget Transfers between agencies: … of State law. Consolidation Transfer – Special designation for the movement of budget between appropriations between …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on certain lease/purchase or contractual obligation contracts. Under lease/purchase or … and expect to receive rental or contractual payments from the State in an amount equal to the debt service on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Opinion 2006-10
… Accounting (charging a portion of town engineer’s salary to special district); (crediting interest earned on the … LAW §11: In the absence of any statutory direction to the contrary, interest or earnings from the investment of monies of the general fund, town-wide would be credited to the general fund, town-wide and interest or earnings from …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10CUNY Bulletin No. CU-604
… Campaign. If a record exists, select the + sign to add a new row in the Deduction Details page, insert a row and … Campaign Deduction Code 897 , select the + sign to add a new row in the General Deduction page, insert a row and … When an employee transfers, it is necessary to obtain a new authorization card only if the employee wants to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-604-2018-cuny-charitable-campaignAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023 (2023-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23m1.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022 (2022-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22m1.pdfMTA 2025-2029 Capital Program Scenarios
By statute, the Metropolitan Transportation Authority’s (MTA) is required to submit its 2025-2029 capital program to the State Capital Program Review Board (CPRB) by October 1, 2024 to begin the process of adoption.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2025.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024 (2024-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m2.pdfOpinion 91-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … until the disability ceases. Section 207-a(2), as added by chapter 965 of the Laws of 1977, requires payment of the … the age or performs the period of service specified by applicable law for the termination of his or her service. …
https://www.osc.ny.gov/legal-opinions/opinion-91-25CUNY Bulletin No. CU-703
… Purpose The purpose of this bulletin is to notify CUNY agencies of the new arrears deduction codes for NYCTRS and provide instructions to enter employee arrears. Affected Employees CUNY employees … Background In October of 2020, NYCTRS submitted a request to both OSC and CUNY for the creation of retirement before …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkTown of Johnsburg – North Creek Water District Charges (2023M-51)
… the Clerk’s records. Town officials generally agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-johnsburg-north-creek-water-district-charges-2023m-51XIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… journal. Additional information on Project Budgets can be found in Chapter VI.5 of this Guide. Federally Funded Billing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesDisposition of Farm Assets
… the 2009-2010 fiscal year, the Department operated farms at 12 correctional facilities located throughout the State: … to close these farm operations to generate cost savings. At the time of closure, the Department was responsible for … all farm assets, including equipment, livestock and land. At the time of our audit, the Department had already been …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… Treasurer’s records and reports to ensure that the records are complete and accurate. Protect the taxpayers of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mHelping Hands School – Compliance With the Reimbursable Cost Manual
… June 30, 2014, we determined Helping Hands reported $26 in non-personal service costs on its CFR that did not comply …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 2, 2014. … 4,200 students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $64.6 … borrow several million dollars throughout the audit period for cash flow purposes. As of June 4, 2014, the State owed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Operational Advisory No. 6
… completed recording all re-appropriations contained in the 2025-26 fiscal year enacted budget. All appropriations scheduled to lapse on September 15, 2025 should now contain the appropriate lapse date. The … review appropriations scheduled to lapse on September 15, 2025 - utilizing the SFS report NYKK0004 as detailed in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… including cash, drugs, firearms and vehicles, according to an audit released today by State Comptroller Thomas P. … said DiNapoli. “Without proper oversight, it’s impossible to know if the missing items were destroyed, transferred to other agencies, returned to owners or stolen. Fortunately, …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custody