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XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… tangible capital assets should recognize a liability based on GASBS 83. Assets with possible asset retirement … occur when it is both incurred and reasonable estimable. In order for a liability to be considered incurred, there … asset should not be reported. Internal Obligating Events In order to recognize an ARO, there must also be an internal …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsCUNY Bulletin No. CU-346
… retroactive adjustments. Affected Employees CUNY employees in Bargaining Units T8, TC, GA , CE and AJ Effective Date(s) … 20, 2007 and October 6, 2008 and will be processed in Pay Period 16C, paychecks dated November 6, 2008 … 2007, all full and part-time employees who are Active or on Paid or Unpaid Leave in Bargaining Units AJ, CE, GA, TC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staffIX.1 Accounting for Federal Grants – IX. Federal Grants
… domestic assistance programs; Apply to all state departments and agencies receiving federal grant funds; … Grant Requirements. The importance and necessity for state agency adherence to the procedures that follow allow … regarding federal grants: https://grantsmanagement.ny.gov NYS Grants Management - Streamlining State Grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewXII.4.E Electronic Invoicing – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The eSettlements module in the Statewide Financial System (SFS) provides online … agencies about identifying and processing e-invoices in the SFS. Electronic Invoice Sources SECTION OVERVIEW AND … The attached documents will be available to the agency on the voucher in the Accounts Payable module. Agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingBrownfield Cleanup Program
… and monitoring the Brownfield Cleanup Program in accordance with requirements. The audit covered the period … estimates that there are more than 450,000 brownfields in the United States. DEC’s Brownfield Cleanup Program … with project managers to discuss progress and guidance on next steps, and identify roadblocks to remediation and …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programCUNY Bulletin No. CU-674
… Affected Employees Annual and Hourly PSC employees in Bargaining Units AJ, GA, TC, T8, CA, CB, and CE who meet … 10/1/2018, 10/31/2019, and 1/1/2020 will be processed in Pay Period 25C, paycheck dated March 12, 2020. Eligibility … meeting the eligibility criteria who are Active or on Paid Leave in Bargaining Units AJ, GA, TC, T8, CA, CB, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveQualified Personal Service Contracts (QPSC) Listing
… regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites. A QPSC is … State agency contract with any non-State entity pursuant to State Finance Law §163 or §136-A, under which: The … Records Access Officer. See our FOIL page to learn how. Prior QPSC Listings FY 2024-25 FY 2023-24 FY 2022-23 FY …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingLocal Governments Should Improve Accessibility for New Yorkers
… including libraries, meeting halls and government offices in 20 cities, towns and a village found parking lots, … be improved. The most common problems were found in public bathrooms with facilities that may limit access to people in wheelchairs. Auditors also found entrances and interiors …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersVI.5 Project Budgets – VI. Budgets
… project child budgets. The generate parent functionality in SFS will create/update the project parent budget when a … will establish their project child and parent budgets in the Commitment Control module and should refer to SFS … of the Federal Grant. For an agency to transact on a project within a fund designated as “Federal”, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsAll My Children Day Care — Compliance With the Reimbursable Cost Manual (2020-S-3) 180-Day Response
Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s3-response.pdfEmpowering Minds Therapy Inc. - Compliance With the Reimbursable Cost Manual (2021-S-21) 180-Day Response
To determine whether the costs reported by Empowering Minds Therapy Inc. (Empowering Minds) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s21-response.pdfImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up) (2022-F-2)
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Report 2019-S-22).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f2.pdfThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-57) 180-Day Response
To determine whether the costs submitted by The Kelberman Center, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s57-response.pdfImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up) (2020-F-22)
To determine the extent of implementation of the ten recommendations included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Report 2018-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f22.pdfThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual (2017-S-13)
To determine whether the costs reported by The Child Study Center of New York on its Consolidated Fiscal Report were properly calculated, adequately …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s13.pdfSteppingStone Day School, Inc. - Compliance With the Reimbursable Cost Manual (2020-S-23) 180-Day Response
To determine whether the costs reported by SteppingStone Day School, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s23-response.pdfAuditory Oral Learning Center - Compliance With the Reimbursable Cost Manual (2016-S-94) 180-Day Response
To determine whether the costs reported by the Auditory Oral Learning Center on its Consolidated Fiscal Report were reasonable, necessary...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-16s94-response.pdfHeadstart of Rockland, Inc. - Compliance With the Reimbursable Cost Manual (2018-S-25) 90-Day Response
To determine whether the costs reported by Head Start of Rockland, Inc.on its Consolidated Fiscal Report were properly calculated, adequately documented ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s25-response.pdfPsychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool - Compliance With the Reimbursable Cost Manual (2018-S-26)
To determine whether the costs reported by Psychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool (Parsons) on its Consolidated Fiscal Reports...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s26.pdfCompliance With Executive Order 88: Energy Efficiency of State Buildings (2018-S-62) 90-Day Response
To determine if OGS has developed targets and plans to effectively meet its contributions toward Executive Order 88 (EO 88) and complied with EO 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s62-response.pdf