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Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided … The former Director hired an employee in violation of Broome County Civil Service (BCCS) requirements at a …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165North Greenbush Common School District – Claims Auditing (2022M-112)
… deficient claims could be paid. The District appointed a new claims auditor in October 2021. Of 50 claims reviewed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be … It occurs when 75% or more of the estimated useful life of the component has expired It extends the useful life … component being renovated will be retired if the actual cost of the renovation is 75% or more of the current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsCUNY Bulletin No. CU-823
… Dates: Changes will be effective in paychecks dated May 1, 2025. OSC Actions: At the request of IBT, Local 237, OSC will … College Security Specialist 9704845 SM $34.89 $42.55 Supervisor of Stockworker 9712202 SP $27.62 $33.02 Supervisor of Stockworker 9712202 ST $39.26 $46.70 Stock …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-823-international-brotherhood-teamsters-ibt-local-237Town of Lodi – Town Hall Capital Project (2024M-130)
… an itemized Project budget or detailed timeline, for the renovation of a church into the new Town Hall and food …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Opinion 2002-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … corporation to publicize resources available in downtown area) MUNICIPAL CORPORATIONS -- Powers and Duties (publicizing resources available in downtown area) MUNICIPAL FUNDS -- Appropriations and …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Walden 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-204Fairview Fire District – Audit Follow Up (2009M-211-F)
… Purpose of Review The purpose of our review was to assess the District’s progress, as of September 2014, in … covers approximately five and one-half square miles and services 26,000 residents. The District’s budget …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fAccounts Payable Advisory No. 53
… Subject: Guidance regarding purchases from value-added resellers, … Requisitions and Chapter XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersTown of Holland - Real Property Tax Exemptions (2018M-232)
… Determine whether select real property tax exemptions are properly supported by adequate documentation. Key … supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions … … 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-232XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… assets including infrastructure, subject to defined levels of materiality, are included in the State’s government-wide … as a method to reflect asset condition. The purpose of recording capital assets in the Statement of Net Position is to record the value of these assets, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingAccounts Payable Advisory No. 73
… Service (UPS)” to “Statewide Contract Vendor for Small Package Delivery.” … Updated Guidance for Paying Sales Tax …
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 receipt process for the period January 1, 2015 through January 31, …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Travel Advisory No. 14
… & Voucher Denial Codes Guidance : The Office of the State Comptroller updated the following sections in Chapter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/14-gfo-updates-responding-audit-questions-voucher-denial-codesOperational Advisory No. 26
… Subject : Updating Agency Contact Information Reference : Guide to Financial Operations (GFO): Chapter XIV.15 – … 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-contactsFund's Mission, Values and Investment Philosophy
… To be a high-performing organization with exceptional people and the highest standards for ethics and investment … perspectives. Expertise We attract, develop, and retain people with the skills and capabilities required for the … attracting, developing, and retaining dedicated, excellent people. We believe in empowering individuals and holding them …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyCity of Yonkers – Budget Review (B18-6-6)
… Revenue estimates for metered water sales and income tax surcharge may not be achievable. The City will incur … revenue estimates for metered water sales and income tax surcharge, and amend as necessary. Consider adjusting the …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Examination of Pitts Management Associates (PMA)
… administer future contracts to: Effectively monitor contractor progress. Verify whether deliverables are in … to certifying the work was completed. Safeguard against a contractor’s failure to meet contract requirements, such as monetary retainage, until the contractor meets the terms and conditions. Review the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaXV.4.A Reconciling Prior Fiscal Year Credit Card Charges – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, … to the next accounting period – resulting in delays to FYE processing. Business Units are required to reconcile credit … vouchers to OSC for approval by the deadline for online vouchers stated in the Calendar . Ensure any existing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4a-reconciling-prior-fiscal-year-credit-card-chargesEfforts to Collect Delinquent Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two … in our initial audit report, Efforts to Collect Delinquent Taxes (Report 2019-S-61 ). About the Program The Department …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-follow