Search
Reporting Tax Abatements as Required by GASB Statement No. 77
The purpose of this bulletin is to provide information to local governments and school districts on the financial statement reporting requirements.
https://www.osc.ny.gov/files/local-government/publications/pdf/tax-abatements.pdfAccount Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdfInternal Controls Over Selected Financial Operations (2018-S-66)
To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected financial operations to provide reasonable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s66.pdfUser Access Controls Over Selected System Applications (2019-S-34)
To determine whether access controls over select State University of New York Upstate Medical University system applications are effective to prevent ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s34.pdfOversight of Food Service Establishments (2017-S-62) 90-Day Response
To determine if the Department of Health adequately monitors designated health departments’ oversight of food service establishments to ensure they comply ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s62-response.pdfDriver Responsibility Assessment Program (2013-S-53), 90-Day Response
To determine whether the Department of Motor Vehicles (Department) has accurately assessed and attempted to collect all Driver Responsibility Assessment Program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s53-response.pdfDriver Responsibility Assessment Program (2013-S-53)
To determine whether the Department of Motor Vehicles (Department) has accurately assessed and attempted to collect all Driver Responsibility Assessment Program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s53.pdfContract Award and Performance (2013-S-45), 90-Day Response
To determine whether the New York State Energy Research and Development Authority (NYSERDA) awarded procurement contracts according to prescribed policies and p
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s45-response.pdfOversight of Food Service Establishments (2017-S-62)
To determine if the Department of Health adequately monitors designated health departments’ oversight of food service establishments to ensure they comply ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s62.pdfCollection of Electronic Waste Fees (2015-S-18), 90-Day Response
To determine whether the Department of Environmental Conservation (Department) properly collects all fees and surcharges due to the Environmental Protection Fun
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s18-response.pdfCollection of Electronic Waste Fees (2015-S-18)
To determine whether the Department of Environmental Conservation (Department) properly collects all fees and surcharges due to the Environmental Protection Fun
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s18.pdfContract Amendments Eligibility Determination
Provides guidance for State authorities to identify contract amendments that must be submitted to OSC for filing or for prior approval.
https://www.osc.ny.gov/files/public-authorities/pdf/contract-amendments-eligibility-determination.pdfNew Contracts Eligibility Determination
Provides guidance for State authorities to identify new contracts that must be submitted to OSC for filing or for prior approval.
https://www.osc.ny.gov/files/public-authorities/pdf/new-contract-eligibility-determination.pdfNew York State Common Retirement Fund - Policy on Independence of Consultants
The Common Retirement Fund must be able to use best-in-class consultants as advisors and to invest assets with best-in-class investment managers
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/policy-on-independence-of-consultants.pdfGeneral Investment Policies for the New York State Common Retirement Fund
Intended to provide a framework for the operation of the Fund and to reflect the strategies and principles adopted by the Comptroller.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/general-investment-policies.pdfIX.6.B OSC Draw Procedures – IX. Federal Grants
… date, expenditures collected against an award linked to a customer contract with a status of “ACTIVE” will … the Grant Award and Customer Contract Modules within SFS to ensure reimbursement funds are drawn against the correct … of funding in the relevant federal draw systems. Failure to ensure attributes are correct could result in inaccurate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Empowering Minds … for-profit special education provider located in Holbrook. Empowering Minds provides preschool special … costs that Empowering Minds reported on its CFR that did not comply with SED’s requirements for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualMaximus, Inc.
… Inc. (Maximus) charged the Department of Health (DOH) for expenses that were adequately supported, and to identify opportunities for cost control measures under contract C025147. We examined … amendments were set up as time and materials plus a profit. The amendments did not include detailed budgets, rate …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-incState Police Bulletin No. SP-241
… Purpose: The purpose of this bulletin is to notify agencies of new voluntary insurance deduction codes … Agency Actions: Notify eligible employees. Questions: To obtain information about enrollment and benefits provided or to cancel the deduction(s), employees may contact NYSPIA at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-241-new-nyspia-insurance-deduction-codesPatchogue-Medford Union Free School District – Budget Review (B7-16-1)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2016-17 fiscal … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1