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XV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… entity are contacted quarterly through email with login information. For more information regarding the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpOperational Advisory No. 25
Data Quality Advisory
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryMotor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response
To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdfOpinion 2002-16
… This opinion represents the views of the Office of the State … Opns St Comp No. 98-22, p 56; 31 Opns St Comp, 1975, p 53; 30 Opns St Comp, 1974, p 82). We have expressed the opinion … assess the results of the publicity fund expenditure. 3 So long as the primary purpose of the contract is to further …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Fund's Mission, Values and Investment Philosophy
… We constantly strive to improve the way we work and create new ways to achieve unparalleled results. Fulfillment We feel … however, that we should retain flexibility to react to new information and alter the Fund’s portfolios within asset …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyTown of Holland - Real Property Tax Exemptions (2018M-232)
Determine whether select real property tax exemptions are properly supported by adequate documentation
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Fairview Fire District – Audit Follow Up (2009M-211-F)
… in our audit report. … Fairview Fire District Audit Follow Up 2009M211F …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fWalden Fire District No. 2 – Purchasing (2017M-204)
… Fire District No. 2 is a district corporation of the State, distinct and separate from the Town of Cheektowaga in …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/22/walden-fire-district-no-2-purchasing-2017m-204Accounts Payable Advisory No. 53
… XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… condition. The purpose of recording capital assets in the Statement of Net Position is to record the value of these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingTravel Advisory No. 14
… and/or the agency’s finance office are responsible for responding to the request. XII.7.B Voucher Denials …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesAccounts Payable Advisory No. 73
… of $500.00 (an increase from $100.00) and, Update “United Parcel Service (UPS)” to “Statewide Contract Vendor for Small …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsAlbany Parking Authority – Cash Collections (2016M-181)
… Purpose of Audit The purpose of our audit was to review the Authority’s cash … five-member Board of Directors, was established by the State Legislature to construct, operate and maintain locations in the City for parking and storing of …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Operational Advisory No. 26
… in the OSC Online Contact Management System by June 30, 2025. If you have any questions about the content of this …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/26-updating-agency-contactsExamination of Pitts Management Associates (PMA)
… for select areas, PMA did not use sound methodologies, or even follow its own methodologies, to calculate the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaCity of Yonkers – Budget Review (B18-6-6)
… approved by the Board of Education and City Council before it can be used. If the fund balance is not approved or … of receiving $5 million in specialized State aid and amend it as necessary. Develop a plan to maintain fund balance at a …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6XV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… the Calendar . Business Units must review and reconcile all credit card charges incurred prior to April 1 of the … following: Procurement Card/Net-Card Review and reconcile all charges for the fiscal year and determine the legitimacy … any charges reviewed that are deemed questionable. Submit all Procurement Card and Net-Card reconciliation vouchers to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesAlbany Community Charter School – Financial Operations (2013M-185)
… related financial terms for the building space needed for school operations and the effectiveness of the School’s compact contract with the Foundation for the period …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Efforts to Collect Delinquent Taxes
… Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent … payment. In addition to pursuing collection of delinquent taxes, the Department has the authority to waive or abate … with Department policy to collect unpaid amountsincluding taxes interest penalties and feesfrom delinquent individual …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesCity of Yonkers – Budget Review (B24-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of … year 2024-25 and the related justification documents are in material compliance with the requirements of the Fiscal … to borrow up to $15 million for tax certiorari settlements in the 2024-25 fiscal year. Tax certiorari is the legal …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7