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Accounts Payable Advisory No. 73
… XII.5.E Paying Sales Tax and Freight Amounts informs State agencies about the payment of sales tax and freight …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amountsAlbany Parking Authority – Cash Collections (2016M-181)
… five-member Board of Directors, was established by the State Legislature to construct, operate and maintain …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Fund's Mission, Values and Investment Philosophy
… We consider environmental, social and governance factors in our investment process because they can influence both … We consider environmental, social and governance factors in our investment process because they can influence both … markets, we should gain exposure through low-cost, passive strategies. In less efficient markets, we consider active …
https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophyExamination of Pitts Management Associates (PMA)
… during the period December 1, 2012 through November 30, 2014 through a Restructuring Action Plan (RAP) under … million during the period December 1 2012 through November 30 2014 through a Restructuring Action Plan RAP under contrac …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaCity of Yonkers – Budget Review (B18-6-6)
… to rely on nonrecurring revenue, such as specialized State aid and fund balance, to balance its budget. Revenue … the expectation of receiving $5 million in specialized State aid and amend it as necessary. Develop a plan to …
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
… transactions, and creating expense reports using My Wallet. For additional instruction on this topic, visit the …
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)
… financial assistance, technical support, and advocacy at State and local levels at a fee of 1 percent of per pupil … any bearing the number of students at the School, nor the State Education Department Charter School Tuition rate. Key …
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
… is to efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in administering State tax laws. When a tax debt has been billed and the …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesCity of Yonkers – Budget Review (B24-6-7)
… current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers … million, such as appropriated fund balance, one-time State and Federal funding, and sale of property, to balance …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7Inspecting Highway Bridges and Repairing Defects
… related deficiencies in a timely manner as required by State and federal laws. Our audit covered inspections … flag deficiencies in a timely manner as required by State and federal regulations. However, there were a limited …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsEfforts to Collect Delinquent Taxes (Follow-Up)
… is to efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in administering State tax laws. When a tax debt has been billed and the …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followMonitoring of Construction Management
… the construction management consultant with the highest score is awarded the construction management contract, and …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementCUNY Bulletin No. CU-412
… between CUNY and IATSE Local One dated August 6, 2009. The new rates and other information are contained in a memorandum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-412-2010-salary-increase-city-university-new-york-cunyRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… documents Recurring identical amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague or implausible responses arising … handwriting on documents Duplications Payments to a vendor that have increased dramatically for no apparent …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsLowville Academy and Central School District – Financial Condition (2015M-220)
… power revenues. District officials have been using reserve funds as repositories for excessive fund balance. Key … prudent use of future wind power revenues. Review reserve funds at least annually to determine if amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… a fire company to provide services in its fire protection district and with an ambulance company for basic life support …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… than if it had contracted with the supplier awarded the new bid through a competitive process or the local utility …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… are not reviewed in a timely manner or supported, it could result in inappropriate or fraudulent charges or unauthorized …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Opinion 91-29
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … The association, however, may not make such expenditures on behalf of all active firefighters, members or their …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 89-21
… highways in a reasonably safe condition, is responsible for removing overhanging or broken branches from trees within … has agreed to maintain, the complaint should be referred for action to the highway superintendent of the other town. … it is unclear whether a town remains potentially liable for injuries to a third party caused by inadequate …
https://www.osc.ny.gov/legal-opinions/opinion-89-21