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XIV.13.B Error Identification and Resolution – XIV. Special Procedures
… Interest is paid to the vendor at the same time the voucher is paid. Pursuant to Section 179-h of the State Finance Law, … an interest reclassification journal entry has errors and is unable to post in SFS. State agencies are expected to … Interest is paid to the vendor at the same time the voucher is paid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13b-error-identification-and-resolutionMama Program, LLC – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2014. About the Program Mama Program is a New York City-based for-profit organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2014. About the Program Marie Pense is a New York City-based proprietary organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-305
… strings for agency position pools. There should be no disruption to PayServ system availability during this … to lapse on 06/30/2021 are outlined in Payroll Bulletin No. 1912). Agency Actions Agencies must review the below list … on 06/30/2021. Agencies should review Payroll Bulletin No. 1912 for a list of chartfield strings due to lapse on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-305-new-york-state-payroll-system-payserv-suny-fiscal-year-endAdministration of Self-Insured Workers’ Compensation Plans
… Staten Island Railway), MTA Bus Company, and Triborough Bridge and Tunnel Authority. The audit period was from July … the cost of occupational injury and illness by using a private insurance carrier, or the State Insurance Fund, or … the three self-insured agencies is complex and requires a coordinated effort among several departments. While …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… ease the financial difficulties facing local governments and school districts and give them greater fiscal flexibility amid the COVID-19 … coronavirus global pandemic as sales tax revenues shrink and state aid is in jeopardy,” DiNapoli said. “This … ease the financial difficulties facing local governments and school districts and give them greater fiscal flexibility …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicLima Public Library – Procurement (2017M-295)
… 1, 2016 through December 20, 2017. Background The Lima Public Library is a municipal public library located in the Town of Lima in Livingston … Lima Public Library Procurement 2017M295 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Oceanside Union Free School District – Professional Services (2016M-281)
… Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $147.2 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Oneida Housing Authority – Tenant Rents (2014M-306)
… Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, 2014. … housing authority created to provide low-rent housing for qualified individuals in the City of Oneida. The … operates three complexes with a total of 240 units for rent. The operating budget for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Schodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were adequately supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Omnibus Procurement Amendments
… Session 2021-2022: Omnibus Procurement Amendments – A.7180/S.6626 (Zebrowski/Krueger) – Relates to participation … responsibility information; authorizing the commissioner of the office of general services and state agencies to … contracts by the state comptroller; and conforming the definition of restricted period. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1II.4.B Basis of Accounting – II. New York State Financial Accounting
… The State prepares financial statements on three bases of … require that revenues and expenditures be recorded on the modified accrual basis for the governmental funds (those through which most governmental … The State prepares financial statements on three bases of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingCandor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … The Candor Fire Company is located in Tioga County and provides fire protection and emergency services within … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityOpinion 2000-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by an annual salary and an extra lump sum amount at the end of the year …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Agencies Bulletin No. 682
… to a graded position with the same grade, the N/S salary can be retained upon movement to the grade. Demotions from … by multiplying the hourly rate by 2088. The annual rate can then be used to calculate the employee’s new salary using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 94-9
… Officers Law, §70-a made by chapter 725 of the Laws of 1975 permit a county to designate as one of its official … as second-class mail matter. Chapter 725 of the Laws of 1975, however, added to both General Construction Law, §60(a) … as official newspapers prior to 1940 (see also L 1975, ch724). General Construction Law, §60(a) was amended to …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Payroll Improvement Project Bulletin No. PIP-007
… processing Form AC3346 (Direct Deposit Conversion Election), using locked queries to track employee compliance, … OSC Actions: AC 3346 OSC has created a Direct Deposit Election Form (AC 3346) . Each affected employee will be … the form multiple times; the most recent effective dated election at the time of conversion will be the election …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsBrownfield Cleanup Program
… into a Brownfield Cleanup Agreement (Agreement) outlining site investigation and cleanup objectives. Site cleanup under remedial programs can take several years … complete. As such, DEC reviews, oversees, and tracks each site’s progress from investigation, design, and completion of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Fultonville – Claims Auditing (Montgomery County) Except for minor discrepancies, auditors found that the village … the claims and that claims were adequately supported and for legitimate purposes. Town of Livonia – Justice Court …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… our audit was to assess the District’s internal controls for the period January 1, 2012 through October 16, 2013. … to the Board’s audit which are not statutorily authorized for payment in advance of audit. The Board did not use the … the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operations