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XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
The disposition of capital assets should be recorded by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated depreciation or amortization
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsKenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained electronic disbursement records and reports (e-records) in accordance with applicable legal and regulatory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2022-62.pdfAccounts Payable Advisory No. 27
… open period. Inter-agency Vouchers Accounting date of the bill. Generally this is the Billing Date. The GFO also …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateXI.12.A Toll-Free Services – XI. Procurement and Contract Management
… New York State agencies use toll-free telephone numbers to disseminate information and allow the public to contact … CTS contract meets the agency’s needs, the agency should procure toll-free services under this contract. If the CTS contract does not meet its needs, the agency should procure toll-free telephone numbers in accordance with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (2016-S-64) 90-Day Response
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees, whether it has fully implemented the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s64-response.pdfContract Advisory No. 32
… Subject: Updates to Appendix A - Standard Clauses for New York State Contracts Guidance: Changes have been made to Appendix A, Standard Clauses for New York State Contracts. …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/32-updates-appendixAccounts Payable Advisory No. 68
… Moving Service Guidance: This section provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office of General … the requirements agencies must follow when procuring and paying for moving services from the Office of General …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesMotor Vehicle Financial Security and Safety Responsibility Acts: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011 (2012-S-25)
To express an opinion on the fair presentation of the Report of Motor Vehicle Financial Security and Safety Responsibility Acts Statement
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s25.pdfMetropolitan Transportation Authority: An Overview of Capital Needs - July 2014
The regional transit system operated by the Metropolitan Transportation Authority (MTA) has improved dramatically over the past three decades.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2015.pdfTown of Cohocton – Town Clerk Cash Shortage (2014M-325)
… and deposit all collections in the appropriate bank account intact and in a timely manner. Perform an annual …
https://www.osc.ny.gov/local-government/audits/town/2015/05/15/town-cohocton-town-clerk-cash-shortage-2014m-325DiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… An audit of 10 counties found that some did not adequately test the accuracy of retail prices or test … consumer complaints, following up with businesses that have deficiencies and taking enforcement actions. Auditors … county officials said they did not have enough staff to do the inspections and others had difficulty reaching …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersVillage of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
Determine whether the Board provided sufficient oversight of the former Clerk-Treasurer.
https://www.osc.ny.gov/files/local-government/audits/pdf/cobleskill-2018-47.pdfCompliance With State Arts Education Requirements
… education reduces the risk of students dropping out of school and helps them develop their creativity, motivation, … York State Education Department (SED) Regulations, each high school student must earn at least one unit of Arts … music, dance, or theater) during their stay to receive a high school diploma. SED Regulation 100 states that …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsDivision of Housing and Community Renewal Bulletin No. DH-117
… 2016-2021 Agreements between the State of New York and the District Council 37 (DC-37), employees are permitted to cash …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-117-2021-rrsu-over-40-comp-time-ii-cash-outCompliance With Jonathan's Law
… telephone notification to a qualified person within 24 hours of the initial reporting of an incident; Upon … or the written request, whichever is later. OMH operates 24 psychiatric centers across the State and has oversight of … qualified persons when fulfilling records requests. As a result, qualified persons may not be receiving all pertinent …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawCredit Cards – Travel and Conference Expense Management
… authorize designated employees to use a credit card issued in the name of the local government or school district to pay for certain … the local government or school district and the employee’s name and official capacity, by allowing authorized …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsUnion Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… Purpose of Audit The purpose of our audit was to assess the controls … The Union Springs Central School District is located in the Towns Springport, Aurelius, Fleming, Scipio and … if the spouse of a deceased retiree continues to make payments and does not inform the District of the change, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceCUNY Bulletin No. CU-689
… on May 21, 2020 between the Comptroller of the City of New York and the Local # 30 , International Union of Operating … Code Description 409 CUNY Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-689-cuny-retroactive-pay-rate-increases-oiler-stationaryHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether … the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded … activities. Board members typically review bills after payments have already been made. The Board did not conduct an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 active members were inadequate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasing