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XIV.14.E Recording General Capital Assets – XIV. Special Procedures
General capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned and the source of the monies from which the general capital assets were acquired
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsVillage of Mount Morris – Treasurer’s Office (2013M-65)
… perform an annual audit. Key Recommendations Enter into a new contract for accounting services that permits the …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65North Greenbush Common School District – Claims Auditing (2022M-112)
… deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112CUNY Bulletin No. CU-823
… Job Title Title Code Bargaining Unit Old Biweekly Rate New Biweekly Rate Campus Public Safety Sergeant 9704846 SB …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237Operational Advisory No. 33
… account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use … Service – Supplies and Materials … The Office of the State Comptroller OSC has updated the guidance for the use of …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesUnified Court System Bulletin No. UCS-193
… effective 03/28/13. Current Code Updated Code 0001 0001 if new salary is below the maximum Salary Rate 2013 if new salary is equal to the maximum Salary Rate 0003 0001 if … Rate and less than the maximum Salary Rate 0006 0001 if new salary is below the maximum Salary Rate 2013 if new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-193-april-2013-service-increments-longevity-payments-and-longevityBarnard Fire District – Financial Condition (2015M-145)
Barnard Fire District Financial Condition 2015M145
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Operational Advisory No. 25
… Chapter III, Section 7 - Data Quality , the Office of the State Comptroller (OSC) has instructed SFS to execute the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… through March 31, 2014. Background The Averill Park No. 2 Fire District is a district corporation of the State, … audit is performed each year. … Averill Park No 2 Fire District Controls Over Financial Activity 2014M183 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Montezuma Volunteer Fire Department - Financial Operations (2018M-23)
… as the Internal Revenue Service (IRS) and Office of the State Comptroller (OSC). The Treasurer did not prepare bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/05/11/montezuma-volunteer-fire-department-financial-operations-2018mTerryville Fire District – Treasurer’s Duties (2017M-136)
… Terryville Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Fire District No. 6 is a district corporation of the State, distinct and separate from the Towns of Aurora and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
The reporting of depreciation is required for the governmentwide financial statements
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsGloversville Public Library – Claims Processing (2014M-81)
… the Library’s internal controls over claims processing for the period July 1, 2012 through December 31, 2013. … School District. The Library received its charter as a school district public library from the State Board of … 2013-14 fiscal year total $483,000. Key Finding The Board does not have policies or procedures to ensure that claims …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… Pocatello Fire District is a district corporation of the State, distinct and separate from the Town of Wallkill, in …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fOperational Advisory No. 36
… account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesOpinion 92-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and equipment on private property pursuant to contract) STATE CONSTITUTION, ARTICLE VIII, §1; TOWN LAW, §64(2-a): A … with his private business. Article VIII, §1 of the State Constitution, inter alia , prohibits municipalities …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 91-63
… in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales (town councilman who resides with president and owner of hardware store) GENERAL MUNICIPAL LAW, §801: A town councilman who resides with the owner and president of a hardware store and maintains office space …
https://www.osc.ny.gov/legal-opinions/opinion-91-63Opinion 2002-14
… the issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate … 5-524: A village may incur reasonable expenses for the primary purpose of conducting an investigation to … of pursuing a settlement of a claim against the village for property damage, even though work performed by the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14