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Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… 2015-16 fiscal year budget was approximately $78 million. Key Findings BOCES did not enter into intermunicipal … services and insurance totaling approximately $419,000. Key Recommendations Enter into IMAs with component districts …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
… of operations. The City’s debt service costs grew by 45 percent for the period and now are 12.9 percent of annual …
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221State Contract and Payment Actions in October
… Office of the State Comptroller approved 1,982 contracts for state agencies and public authorities valued at $5 … 1,800 payments valued at more than $9.1 million, primarily for mistakes, insufficient support for charges, and improper payments. More information on these …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberState Contract and Payment Actions in December
… In December, the Office of the State Comptroller approved … $44.9 million with Patroon Creek 500 LLC for lease space in Albany County. $1.1 million with New York State Industries … Saint Joseph for the purchase of a conservation easement in Suffolk County. $1.8 million with Friendly Ford Inc. for …
https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-decemberXIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … There must be an external obligating event to recognize an ARO. Obligations that arise solely from a plan to sell or … Internal Obligating Events In order to recognize an ARO, there must also be an internal obligating event. …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsAccounts Payable Advisory No. 73
… for Paying Sales Tax and Freight Amounts Reference: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight Amounts Guidance: Guide to Financial Operations XII.5.E Paying Sales Tax and Freight … about the payment of sales tax and freight charges and how to enter the amounts in the voucher when applicable. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsDiNapoli: Former Tax Collector Accused of Pocketing $88,000 for Car Loans, Amazon Purchases, Food and Other Expenses
… from Gobble Meals. She also used taxpayers’ funds to make car loan payments. She served as Beekman tax collector for …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-tax-collector-accused-pocketing-88000-car-loans-amazon-purchases-food-and-otherAmortization Schedules and Payoffs – Contribution Stabilization Program
… amount amortized and the interest rates for each, in Retirement Online . To view amortization payment schedules : Sign in to your Retirement Online account. From your Account Homepage, … Billing Dashboard” button. Choose your location code and retirement system (ERS or PFRS). Click the “Amortization …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its … in Rochester, New York, is an SED-approved provider of preschool special education services. UCP Rochester … to children with disabilities who are between the ages of three and five years. In 2013, UCP Rochester provided …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… of our audit was to examine the ACIDA’s internal controls over employee compensation and the approval and monitoring … County Industrial Development Agency Internal Controls Over Selected Financial Activities 2012M244 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalVillage of Monticello – Board Oversight (2013M-226)
… August 1, 2011 through March 14, 2013. Background The Village of Monticello is located in the Town of Thompson in … Village of Monticello Board Oversight 2013M226 …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Dutchess County – County Bridge Maintenance (S9-13-5)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. Background The County covers 796 square …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… purpose of our audit was to examine the School’s process for acquiring building space and the adequacy of the School’s … that it used an appropriate process to ensure it obtained a suitable building site at a reasonable cost. School … leave accrual records for all School employees. The School does not require that all employees submit leave request …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible title. Additionally, changing your retirement plan may not be beneficial to all … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planState Contract and Payment Actions in January
… of General Services $15.5 million with Matco Electric Corporation to provide an audio monitoring system and … Durham & Richardson Architecture and Engineering PC for construction management and quality assurance services in … million to the Village of Alfred for planning, design and construction costs to improve pedestrian areas and increase …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryDiNapoli Releases Bond Calendar for the Third Quarter
… – a bond sale of up to $800 million in tax-exempt fixed rate bonds in September. Dormitory Authority of the State of … fixed rate bonds in September. New York City Municipal Water Finance Authority – a bond sale of up to $400 million … Transportation Authority, the New York City Municipal Water Finance Authority, the Port Authority of New York and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for First Quarter
… The first quarter of anticipated new issuances compares to past planned new issuances of approximately $6.71 billion … was created by Gubernatorial Executive Order primarily to coordinate the borrowing activities of the State, New York … scheduled at the request of the issuer and done pursuant to its borrowing programs. The first quarter new money …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-releases-bond-calendar-first-quarterDiNapoli: Central NY Village Official Stole More Than $100K
… and investigation by his office revealed a former official of the now-dissolved village of Altmar in Oswego County stole more than $117,000 in public … Margaret Bailey and charged her with felony counts of grand larceny and falsifying business records. “This … and investigation by his office revealed a former official of the nowdissolved village of Altmar in Oswego County stole …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kState Agencies Bulletin No. 2010
… of this bulletin is to provide agencies instructions for processing the 2021 Special Assignment to Duty Pay (SAD). … Services Unit BU03 Institutional Services Unit BU04 PEF Professional, Scientific & Technical Services Unit BU05 … traffic within the highway Rights-of-Way are eligible for Special Assignment to Duty Pay. A Memorandum of Agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021