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Opinion 88-4
… authorized agencies certain responsibilities in connection with foster care (see Social Services Law, §374). Under this … In reaching this conclusion, however, we make no comment with regard to whether an expenditure by a county for …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Town of Chemung – Conflict of Interest (2022M-176)
… totaling $5,931, during our audit period. In accordance with New York State General Municipal Law Article 18, each … by the auto service corporations qualified as a contract with the Town. As sole owners of the auto service … Ensure that officials and employees are familiar with and follow the requirements of New York State General …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Opinion 88-75
… Services (contract with city attorney's profit corporation law firm) GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(b), …
https://www.osc.ny.gov/legal-opinions/opinion-88-75XIV.2 Obligation, Accounting and Budget Dates – XIV. Special Procedures
… section defines dates required for various transactions in the Statewide Financial System (SFS). In SFS, transactions are recorded to open accounting periods (i.e., periods in which a transaction can be posted). The … accounting periods to be open simultaneously. The Office of the State Comptroller (OSC) issues monthly operational …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv2-obligation-accounting-and-budget-datesXIX.2.A Project IDs and Description – XIX. Project Costing (PCIP)
… approach for their Project ID. Auto-numbering is aligned with guidance and avoids downstream issues that will occur …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2a-project-ids-and-descriptionVIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… another by charging an appropriation containing specific legislative authorization to do the transfer. Due to specific … request of the Director of the Budget. However, there are legislative authorizations in consolidated and unconsolidated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash disbursements were properly supported and approved. The President’s salary and benefits were in accordance with his employment …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
Determine whether Village officials procured goods and services in compliance with the procurement policy
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Overview – Membership and Enrollment
… systems: The Employees’ Retirement System (ERS); and The Police and Fire Retirement System (PFRS). Benefits of … for membership; however, contractors or consultants are not permitted to join NYSLRS. For important information about …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewPiseco Common School District – Authorized Investments (2023M-172)
… a result, District investments were at an increased risk of loss. District officials did not adhere to the District’s investment policy and invested $35,000 in an investment … but did not ensure the District’s investments were in compliance with the policy’s list of eligible investments. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Town of Greenville – Tax Collector (2020M-81)
Determine whether the Tax Collector properly recorded deposited and remitted money in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81XVI.3.E The Reporting Entity – XVI. Financial Reporting
… institutions, agencies, departments, and offices that are not legally separate. Other services are provided by various … or ongoing financial responsibility. Since the State does not currently record its equity in joint ventures, financial data for these entities is not presented on the face of the State's financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityXII.8.G Payment Methods – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section advises agencies on payment methods available in the Statewide Financial … ACH payments are electronic payments made from the State’s bank to the vendor’s bank within two business days … request that OSC process a one-day ACH payment when the State has a business need for a next day payment. One-day ACH …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8g-payment-methodsTown of Hurley – Transfer Station Collections (2024M-132)
… that did not address segregation of incompatible duties with respect to safeguarding collections. For example, the … station collections. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132An Economic Snapshot of the Rockaways - March 2018
The Rockaways is located in the southernmost section of Queens on the Rockaway Peninsula.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2018.pdfLong Island Rail Road: On-Time Performance by the Numbers - April 2017
The Long Island Rail Road (LIRR) is the largest commuter railroad in the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2018.pdfTown of Homer – Conflict of Interest (2022M-148)
Determine whether any Town of Homer (Town) officials had prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/homer-town-2022-148.pdfTown of Chemung – Conflict of Interest (2022M-176)
Determine whether any Town of Chemung (Town) officials had prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/chemung-town-2022-176.pdfPiseco Common School District – Authorized Investments (2023M-172)
Determine whether Piseco Common School District (District) officials invested in accordance with statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/piseco-common-school-district-2023-172.pdfState Agencies Bulletin No. P-995
Increase in Maintenance Rates and Rules for Determining Taxable Status of Maintenance Deducations (attachment)
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-995.pdf