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Walden Fire District No. 2 – Purchasing (2017M-204)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Walden Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Fairview Fire District – Audit Follow Up (2009M-211-F)
… miles and services 26,000 residents. The District’s budget for 2009 was approximately $11 million. Results of Review …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fAccounts Payable Advisory No. 53
… XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersTown of Holland - Real Property Tax Exemptions (2018M-232)
… Determine whether select real property tax exemptions are properly supported by adequate documentation. Key … were not properly supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… subject to defined levels of materiality, are included in the State’s government-wide financial statements as required … environment and are also subject to depreciation and/or the modified approach as a method to reflect asset condition. … recording capital assets in the Statement of Net Position is to record the value of these assets, as reduced by …
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
In 1990 the US Congress enacted legislation 1405a of Public Law 101510 amended 31 USC 15511557 which requires all Federal agencies to close fixed year appropriation accounts and cancel any remaining balances by September 30th of the 5th year after the period of availability began
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2d-federal-m-year-reminderAlbany Parking Authority – Cash Collections (2016M-181)
… Purpose of Audit The purpose of our audit was to review the Authority’s cash receipt process for the period … January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany County. The Authority, which is governed by an appointed five-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Travel Advisory No. 14
… Report Audit Questions Updated to clarify that when Bureau auditors request additional information or …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesOperational Advisory No. 26
… purposes. The OOO requires agencies to keep the OSC Online Contact System current by updating required contacts … complete the bi-annual verification of contacts in the OSC Online Contact Management System by June 30, 2025. If you …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsCity of Yonkers – Budget Review (B18-6-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable. Key Findings The … The lack of a contingency fund, along with the decrease in the City’s unassigned fund balance, leaves the City …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Assessment of Costs to Administer the Workers’ Compensation Program for the Three Fiscal Years Ended March 31, 2017
… expenses in all material respects. The Board made payroll allocation errors in its 2014-15, 2015-16, and …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/assessment-costs-administer-workers-compensation-program-three-fiscal-years-ended-march-31XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the Calendar . … charges incurred prior to April 1 of the previous fiscal year. When charges are not properly accounted for prior to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesCity of Yonkers – Budget Review (B24-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of … year 2024-25 and the related justification documents are in material compliance with the requirements of the Fiscal … to borrow up to $15 million for tax certiorari settlements in the 2024-25 fiscal year. Tax certiorari is the legal …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Monitoring of Construction Management
… Office’s minority- and women-owned business enterprise (MWBE) participation goals. Between April 1, 2015 and March … (WBE) and claimed credits toward each of their contracts’ MWBE goals. However, the WBE subcontracted out all of its approved services to an independent contractor (non-MWBE) and therefore the WBE did not provide a commercially …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementFund's Mission, Values and Investment Philosophy
… markets, we should gain exposure through low-cost, passive strategies. In less efficient markets, we consider active strategies where: We understand the drivers of the …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyOpinion 91-29
… the State Legislature and is authorized to receive direct payment of foreign fire insurance tax moneys, the moneys may …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 99-8
… the opinion. FEES - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of … and mailing costs. The provision of the subscription service does not obviate the need to respond to individual … and mails copies of the minutes of each town board meeting to those who have paid the fee. Under section 30(1) …
https://www.osc.ny.gov/legal-opinions/opinion-99-8Opinion 89-21
… the center line of which forms the boundary between two towns in different counties, must be borne equally by the affected towns. The highway superintendent of one town may maintain and repair a portion of the road … the center line of which forms the boundary between two towns in different counties: (1) whether one town may …
https://www.osc.ny.gov/legal-opinions/opinion-89-21CUNY Bulletin No. CU-412
… Purpose To provide agencies with information for the manual processing of the salary … following requests: For all rate increases for employees with a Pay Basis Code of HRY, request a Pay Change with the Action/Reason of Pay Rt Chg/CRT (Pay Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cunyDutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… than if it had contracted with the supplier awarded the new bid through a competitive process or the local utility …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-and