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RFP0003 – Banking Services for the New York State & Local Employees’ Retirement System
… C – Question Submission Form , in MS Word format Responses to Initial Questions (Estimated to be posted January 20, 2026) Responses to Final Questions (Estimated to be posted March 11, 2026) …
https://www.osc.ny.gov/procurement/rfp0003XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Depreciation is required to be reported in the government-wide financial statements. … - Recording General Capital Assets of this Chapter. To record certain infrastructure assets using the modified … scale; Estimate each year the annual amount necessary to maintain and preserve the eligible assets at the condition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Nesconset Fire District – Length of Service Awards Program (2014M-317)
… if employees properly earned length of service award program (LOSAP) credit for the period January 1, 2013 through … Nesconset Fire District Length of Service Awards Program 2014M317 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Woodgate Volunteer Fire Department – Financial Controls (2014M-120)
… Purpose of Audit The purpose of our audit was to review the Department’s financial controls for the period … Findings The Treasurer does not provide written reports to the Board. The Board did not appoint an Auditing Committee to examine the Department’s finances each year. Not all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/07/03/woodgate-volunteer-fire-department-financial-controls-2014mTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner was no longer … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Accounts Payable Advisory No. 36
… (OSC) has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to Financial Operations (GFO) , Chapter XV, Section 4 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … the following audits have been issued: City University of New York (CUNY): Medgar Evers College: Controls Over Bank … interest and credit card late fees. State University of New York (SUNY): Compliance With Payment Card Industry …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsSUNY Bulletin No. SU-318
… Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental … The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using … Eligibility Criteria Employees with a Pay Rate Code of HRY on or after the appropriate effective date and an hourly rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateState Comptroller DiNapoli Releases Municipal Audits
… financial operations and used the town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) … in the decline of the general fund balance from $1 million to $53,137. Specifically, the board did not appropriately … GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. The board did not …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 99-6
… pursuant to section 545 of the Real Property Tax Law. You ask whether a school district may issue revenue … Finance Law, §24.00[a][1]). Certain public authorities are expressly authorized or required to make payments in lieu … have an existence separate and apart from the State, even though they exercise governmental functions (see …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Agencies Bulletin No. 1997
… No. 1997.1 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … Benevolent Association (NYSCOPBA), and C82 allows DOH to establish a temporary overtime rate of 2.5 times the … employees in certain titles. The new overtime rate applies to all overtime earned during shifts that begin at or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996
… No. 1996.1 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … NYSCOPBA, and Council 82 AFSCME AFL-CIO (C82) allows DOH to establish a temporary overtime rate of 2.5 times the … in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin at or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … often did not have supporting documentation. For access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use website … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsCity of Yonkers – Budget Review (B6-16-11)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal … City of Yonkers Budget Review B61611 …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Tuition Assistance Program – Fordham University
… Center in Manhattan; Westchester in West Harrison; and the Louis Calder Center in Armonk. The school’s enrollment for …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universitySteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… Water Conservation District is one of 58 such Districts in New York State. These Districts provide services and fund … each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 receipts totaling $47,443 were not deposited …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashDiNapoli Files Shareholder Proposals with Six Companies on Political Spending
… Inc., and DraftKings Inc. “Investors need and deserve full transparency and accountability on the use of corporate …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-files-shareholder-proposals-six-companies-political-spendingEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… Purpose of Audit The purpose of our audit was to review the School’s procurement processes and internal … The School did not properly control user access rights to the IT system and did not properly establish a disaster … Properly document the analysis and actions taken related to leasing buildings in the official Board record to help …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-information