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XIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… (PCIP) establishes standard guidance for when a project is needed. The following table explains if a scenario … requires the creation of a project. Agency Scenario Is a Project Required? Capital Improvements Yes State … PCIP establishes standard guidance for when a project is needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… - pdf] Audit Objective Determine whether town assessors in Suffolk County are properly administering select real … Determine whether town assessors in Suffolk County are properly administering select real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipXI.12 Overview – XI. Procurement and Contract Management
… agreements is a critical aspect of government contracting and ensuring the prudent expenditure of funds. From contract … may arise that necessitate action by the agency and the Office of the State Comptroller (OSC) to ensure continuity of programs and services. This section provides information on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12-overviewAccounts Payable Advisory No. 21
… referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per Voucher – Business … load) must reference the appropriate Master Contract ID in the Master Contract ID field on the voucher. For more …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Fulton County Industrial Development Agency PILOT Program 2014M291 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programRiverhead Central School District – Vendor Master File (2017M-139)
… purpose of our audit was to examine the vendor master file for the period July 1, 2015 through March 31, 2017. … 5,500 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $130.7 … have not established written policies or procedures for maintaining the vendor master file. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… whether the Town Board (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The Board did not use an appropriate process when selling and acquiring …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Valley Central School District is located in the Towns of Dayton, East Otto, Leon, Little Valley, … of appropriations and the use of fund balance and reserves in the annual budget. Ensure that the District’s unassigned fund balance is in compliance with statutory limits and develop a plan to use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementCuba-Rushford Central School District – Financial Management (2015M-125)
… fund budgeted appropriations for the 2014-15 fiscal year totaled approximately $21 million. Key Findings District … officials overestimated expenditures by approximately $8.5 million throughout the audit period. Unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/cuba-rushford-central-school-district-financial-management-2015m-125Cooperstown Central School District – School Lunch Fund Financial Condition (2016M-86)
… managed the school lunch fund’s financial condition for the period July 1, 2014 through January 14, 2016. … Key Finding District officials have not performed a cost-per-meal analysis or an analysis of their meals per labor hour (MPLH) that would have allowed them to identify the loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cooperstown-central-school-district-school-lunch-fund-financial-conditionXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… Project ID Project ID in SFS is an internal identifier to capture costs related … Project ID in SFS is an internal identifier to capture costs related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… a comprehensive, written multiyear financial or capital plan to address needed repairs. We estimate that, for … water and sewer services, rates would initially increase from a combined $320 per year to about $950 per year to … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationOperational Advisory No. 33
… using any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget … to reflect the proper classification and treatment in the Statewide Financial System. Account 55203 will be phased out in SFY 2023-24 and account code 55220 should be used for any …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codesOpinion 2002-16
… area of the town or village, including a day labor hiring site, and to monitor and document the use of such resources. … services in relation to the use of a day labor hiring site by contractors and day laborers who would otherwise … in the downtown area of the village/town. The hiring site was established by the not-for-profit corporation and is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Thurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Employer Billing
… fiscal year. Your annual invoice is only one piece of the billing process. The resources below can help you understand the entire process. This Billing Dashboard Quick Guide will show employers with the Billing security role how to view billing information for …
https://www.osc.ny.gov/retirement/employers/employer-billingOpinion 91-29
… of tax moneys for an eye care plan, hospital telephone and television charges, and gifts); (procedure to make fire department recipient of … 1005(a)(3)(A), 1009, 1013; L 1955 ch 639: The Volunteer and Exempt Firemen's Benevolent Association of Lakeview may …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 89-21
… -- Obstructions (cutting or removal of trees along town line highway) -- Repairs (repair and maintenance of town line highway) SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (maintenance and repair of town line highway, including cutting or removal of trees) HIGHWAY …
https://www.osc.ny.gov/legal-opinions/opinion-89-21