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State Comptroller DiNapoli Releases Audits
… (DHS) – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) DHS contracted with the … Consequently, for the three fiscal years ended June 30, 2019, auditors identified $2,376,462, or 9.7% of all … therefore, Parks could not monitor payments made under this contract as effectively as term contracts. The follow up …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsAccounts Payable Advisory No. 25
… invoice number, invoice description, and comments fields of a voucher. Examples of confidential information include: Social Security numbers; … for individuals; Non-business telephone numbers; Dates of birth; Medical information; and Other information …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationNiagara County – Golf Course Financial Operations (2015M-308)
… The County, which is governed by a 15-member Legislature, owns and operates an 18-hole Golf Course. Course employees …
https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308Accounts Payable Advisory No. 11
… Changes have been updated with the following information. In order to help Citibank apply credit card payments … vendor numbers, SFS automatically places the checkmark in the “Separate Payment” box in the Payment Options section of the voucher. Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankEnlarged City School District of Troy – Leave Accruals (2014M-144)
… employment contracts or collective bargaining agreements for the period July 1, 2012 through February 28, 2014. … and 700 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $97.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144Sidney Central School District – Expenditure Control and Student Achievement (2014M-163)
… $613,000 annually by moving students in special education classes at BOCES to in-house classes. District officials obtained more than $1.6 million …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/sidney-central-school-district-expenditure-control-and-studentTown of Lloyd - Financial Condition (2019M-108)
… condition. Key Findings Budgeting practices resulted in an increase in fund balance from $2.4 million in 2014 to $4.1 million in 2018. The Board appropriated fund …
https://www.osc.ny.gov/local-government/audits/town/2019/08/02/town-lloyd-financial-condition-2019m-108XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… the Statewide Financial System. See the following sections in this Chapter for additional detail on paying and … charges within the Statewide Financial System (SFS). In addition to the guidance contained in this section, agencies and State employees with PCard …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesUnified Court System Bulletin No. UCS-107
… amount for the same time periods that the employees are receiving LOC (Location Pay) or LMH (Location Mid-Hudson) … Pay and Time Entry Earnings Time Entry earn codes that are calculated based on an employee’s additional salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleOpinion 2000-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2000-2SUNY Bulletin No. SU-218
… for 21P employees will end 06/03/15. However, the status of 21P employees will remain as Active on the Job Data page. … Credit) must be used to ensure accurate reporting of service credit to the proper retirement system. The … Summer Session Payments for non-resident aliens, one of the following Earnings codes must be submitted on the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-218-2015-suny-summer-session-paymentsInventory Controls
… and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory. … Services (ITS) was created in 2012 and is the lead agency for State IT services and technology solutions, including the … distribution, and maintenance of technical equipment for State employees. Additionally, ITS is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsUnified Court System Bulletin No. UCS-239
… and Has completed 120 full work days in each fiscal year; and Has a Pay Basis Code of ANN or BIW (only if the … of at least “Satisfactory” for service during the previous year in each fiscal year. OSC Actions OSC will process the April 2017 UCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-239-april-2017-state-new-york-unified-court-system-ucs-longevityOpinion 88-6
… will constitute an indeterminate cost and benefits are not payable until retirement. You ask whether a "defined … characteristic of retirement systems is that benefits are payable only upon retirement after a designated minimum … benefits under the plan vest immediately and in full, they are not payable until the "normal retirement age" of …
https://www.osc.ny.gov/legal-opinions/opinion-88-6DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… Corona Senior Residence in Queens, Serviam Heights in the Bronx, Victory Plaza (renamed Joan O. Dawson Plaza in 2021) in … for the delays on each other. Waiting Lists At Victory Plaza, HANAC and at the Bensonhurst Section 202 …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsState Agencies Bulletin No. 174
… Description: Employee Types Hourly - When an employee is in a position that reflects Type H (hourly) on the Position … the earnings code RGH and the number of hours to be paid in the Time Entry panel. The begin and end dates of the RGH … earnings will be the actual dates submitted by the agency in the Time Entry panel. Exception Hourly - When an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesState Comptroller DiNapoli Releases Municipal Audits
… not establish adequate controls to safeguard fixed assets. In addition, the treasurer did not submit required annual … town clerk did not deposit collections totaling $100,496 in a timely manner. In addition, the golf director did not provide adequate …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOversight of Kendra’s Law
… with severe mental illness who meet criteria outlined in the Law. The Law is reviewed periodically by the Legislature, most recently in 2022. Implementation of AOT is a joint responsibility and … Field Offices, and local mental health authorities in 57 counties and New York City (we refer to local …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawXI.12.B Contract Assignments – XI. Procurement and Contract Management
… OVERVIEW This section outlines the procedures to be followed by a State agency to execute the transfer of the rights, obligations, and liabilities under a contract to … This section outlines the procedures to be followed by a State agency to execute the transfer of the rights obligations and liabilities under …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsState Comptroller DiNapoli Releases Municipal & School Audits
… unassigned fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund balance as a percentage of the ensuing year’s appropriations increasing from 1.7% in 2021-22 to 9.2% in 2023-24, exceeding the 4% statuory …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-audits