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Office of Operations: 2025 Virtual Fall Conference
… these responsibilities effectively. Presenters: Christine Wemette (Bureau of Financial Reporting and Oil … Presenters: Mike Breen, Jon Golden, Stephen N. Raptoulis, Christine Wemette and Daevia Williams (Bureau of Financial …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conferenceTown of Lockport – Fuel Inventory (2025M-54)
… (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, 2024 Understanding the Audit Area A town may maintain fuel tanks for fueling town equipment and vehicles and may … agree to authorize other municipal entities to purchase fuel from the town. A superintendent is responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54Opinion 92-32
… significant structure which should be preserved as an historic site. The town, however, does not wish to hold title to the depot for historic preservation purposes. The town has contacted an … et seq .) is pertinent here. Article 5-K, relating to historic preservation, was enacted to " ... encourage the …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… entitlement to Medicare and taken proactive steps to help get them enrolled, the Medicaid program could have saved as … age 65 who meet ESRD Medicare eligibility requirements who do not apply for Medicare. We requested that SSA issue a … apply for Medicare. Follow up with recipients who do not apply for Medicare by implementing a process that: …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… to the refund or return of federal funds to the U.S. Treasury or U.S. Department of Education due to: Excessive … purposes and therefore must be returned to the U.S. Treasury. This process should not be used for awards that are … be processed through the normal draw process). The voucher ID of the ROA or the journal ID that was used to deposit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… comparison schedules for governmental funds, information about infrastructure assets reported using the modified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases Audits
… Funding for Election Technology and Security (2020-S-18) Generally, the BOE has utilized available funding from … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1889
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … and check dates: Pay Cycle/Pay Period Type Effective Date Check Date Institution 21 Current 12/31/2020 … employees. This code may be used with Action of PAY (Pay Change), HIR (HIRE), CCH (Concurrent Hire), REH (Rehire), POS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageState Agencies Bulletin No. 1988
… Earnings Codes in Institution Pay Period 19L, checks dated 12/30/2021. Eligibility Criteria Employees who work at OMH … 2.5 RO5 O19 CU2 Covid-19 OT for Ann 2000 2.5 RUC C75 OU2 OT for Ann 2000 2.5 RU2 OTA O2R OT Recall Ann … current withholding elements in PayServ. Retro Codes (RUC, RU2, ROR, RO5, RH5, R20, and R5C) are supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… price of cost of construction Expenses incurred in remodeling, reconditioning or altering a purchased building …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsCortlandville Fire Department – Internal Controls (2014M-3)
… November 2013 the Treasurer had not recorded the monthly lottery transactions since February 2013. The board did not … Implement mitigating controls over the Treasurer’s and Lottery Account Clerk’s financial activities, such as …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Examination of Procurement Card Payments
… when purchasing $1.6 million in goods and services from 12 vendors during the period January 1, 2016 through December … Pursuant to State Finance Law §112, agency contracts over $50,000 in amount must be approved by the Office of the State …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsCUNY Bulletin No. CU-333
… York employees in the following titles: Campus Security Assistant Campus Security Officer Campus Peace Officer Campus … hours from December 1 to May 31. $294.00 Campus Security Assistant (Full-time) Be in Active pay status for at least … from December 1 to May 31. $176.00 Campus Security Assistant (Hourly) Be in Active pay status for at least 522 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-paymentState Comptroller DiNapoli Releases State Audits
… of New York and New Jersey (PANYNJ): Inspecting Highway Bridges and Repairing Defects (Follow-Up) (2015-F-19) An … being completed by disabled workers. Auditors also looked at the role that OGS plays in the program and found OGS is …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsHughsonville Fire Company – Financial Activities (2014M-201)
… Fire Company is a volunteer organization located in the Town of Wappinger in Dutchess County. The Company, which is governed by a … of claims. The Treasurer does not reconcile bank accounts in a timely manner or issue press-numbered duplicate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget … P DiNapoli today announced his office completed audits of Town of Geneseo Monticello Joint Fire District and the …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School District Audits
… Student treasurers did not maintain adequate accounting records. Auditors found extra-classroom activity (ECA) clubs … In addition, the senior account clerk’s leave accrual records contained errors, and her sick leave balances …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… The True North Rochester Preparatory Charter School – West Campus, located in the City of Rochester, is governed by … True North Rochester Preparatory Charter School West Campus Employee Fingerprinting 2013M286 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeCayuga County – Court and Trust Funds (2024-C&T-5)
… controls to safeguard and account for court and trust funds for the period January 1, 2021 through June 30, … were excluded from the annual report. The court and trust register did not include two court and trust actions identified in the Treasurer’s records. Key …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5