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State Agencies Bulletin No. 1676
… taken. If an employee’s garnishment is no longer taken, it does not necessarily mean the employee’s garnishment has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1676-new-general-deduction-rules-writs-garnishments-and-new-york-state-taxSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District … a district corporation of the State, distinct and separate from the Town of Fallsburg and located in Sullivan County. … records to the bank statements monthly and follow up on any differences. Ensure that the annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… Purpose of Audit The purpose of our audit was to determine whether Department controls are adequate to ensure that financial activity is properly recorded and … all claims prior to payment to ensure that all claims have supporting documentation and are for legitimate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsAnnual Audit
… Purpose The objective of our examination was to determine whether claims were appropriate and complied … automated payment system, where the claims are subjected to various system edits and validation checks, approved by the Board and submitted to our Office for approval prior to payment. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditState Contract and Payment Actions in July
… approved 1,627 contracts for state agencies and public authorities valued at $2.9 billion and approved more … $1.6 million to S77 LLC to transform a vacant school in Buffalo into a mixed-use facility for affordable … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/08/state-contract-and-payment-actions-julySelected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million … and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesAccess Controls Over Selected Critical Systems
… over selected Office of Children and Family Services (OCFS) systems are sufficient to prevent unauthorized or … 1, 2016 through December 10, 2018. About the Program OCFS is charged with promoting the safety, permanency, and … adult protective services; and juvenile justice. OCFS owns approximately 60 computer systems, which are used …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsFood Metrics Implementation
… Purpose To determine if the Office of General Services (OGS) is properly tracking and … reporting New York State food purchases in compliance with the State Finance Law. This audit covers the period of January 1, 2014 through May 30, 2017. …
https://www.osc.ny.gov/state-agencies/audits/2017/09/18/food-metrics-implementationNorth Greenbush Common School District – Claims Auditing (2022M-112)
… (Board) ensured claims were supported, appropriate and audited and approved prior to payment. Key Findings While claims were supported and for appropriate purposes, the Board did not ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Opinion 93-19
… Court, which has concurrent jurisdiction over adoptions and in which no fees are charged. Subdivision 13 of section … or applying subdivision 17(g) of section 2402 of the SCPA and treating these requests as orders concerning the proper … in that proceeding which is required by law to be recorded and the recording of any letters required by law to be …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 93-13
… county for the purpose of charging road patrol services only to that area. You ask whether a county containing several towns and one city may charge-back to the individual towns within the … delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 97-11
… Disclosure (applicability to housing authorities) -- Public Housing Authorities (applicability of city financial … financial disclosure requirements for housing authorities) PUBLIC HOUSING AUTHORITIES -- Officers and Employees … 44 NY2d 157, 404 NYS2d 565; Board of Education of the City School District of the City of New York v New York State …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Selected Employee Travel Expenses
… and under the control of agency management, include lodging, meals, car rentals, transportation, fuel, and … However, University officials failed to ensure that lodging expenses were within allowable rates in 24 instances, … total of $2,258 to be spent in excess of federal per diem lodging rates. University officials also did not enforce OSC …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… April 1, 2008 through March 31, 2011. Background New York State's executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State as well as other outliers. As a result of this … appropriate, to recoup the charges from the vendor or the employee. Maintain appropriate documentation for the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/07/10/selected-employee-travel-expensesXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… developed a comprehensive Capital Assets reporting system in compliance with Chapter 405, Laws of 1981 that monitors … Services (OGS), was significantly improved and updated in 1998. In October 2015, the balances in the system were … applied to the extent practical in our ACFR presentation for the recording of capital assets. The implementation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationReal Assets
… Managed by: NYSCRF Direct AUM less than $3 billion at time of commitment Please also refer to additional guidelines: … partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-assetsPublic Equities
… to additional guidelines: Emerging Manager Definition and Life-Cycle Stages … The program has nine program partners who oversee the …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equityFixed Income
… Current Strategies U.S. TIPS Mortgages Program Guidelines Life-Cycle Stages: All …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/fixed-incomeSelected Employee Travel Expenses
… As a result, we examined the travel costs of one Office employee whose expenses exceeded $100,000. In total, we … examined $121,697 in travel costs associated with this one employee. Key Findings Most of the expenses we examined were … the Office did not maintain sufficient records of the employee’s fleet vehicle usage to ensure the vehicle was used …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-0Capital Program Revenue and Expenses
… approximates 1.8 million, with about $2.3 billion in all-sources wagering handle (e.g., on-track, simulcast) each year. In November 2006, NYRA officials filed for bankruptcy due to …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expenses