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Other Bulletin No. 55.2
… employees. Note: Per Division of Budget (DOB), this payment was deferred and not processed in April 2020. DOB has now authorized this payment. Effective Dates The April 2020 SCF CSEA 2% … Date Check Date Administration Lag 04/02/2020 05/12/2021 Eligibility Criteria The following employees are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 55.1
… there are no positions with a Comp Rate Code of HRY or FEE. Information relating to minimum wage is not addressed … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, ARO and Retro (RXX)) are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-551-april-2020-state-university-construction-fund-scf-civilCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… effective oversight procedures. Investigate the causes of excessive water loss and take appropriate action to reduce …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214DiNapoli: Tax Cap Remains Below One Percent in 2017
… towns, fire districts, 44 cities and 10 villages. "In what is becoming the norm, New York’s local governments … cap, which first applied to local governments beginning in 2012, limits tax levy increases to the lesser of the rate … the tax cap. The 2017 fiscal year is the fourth year in a row that local governments have had their levy growth …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … (Erie County) The district reported unrestricted fund balance that exceeded the statutory limit from 2014-15 … years 2014-15 through 2016-17. As a result, the district’s unrestricted fund balance exceeded the statutory limit. …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… should prepare and maintain complete and accurate records, including preparing monthly bank reconciliations. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialComptroller DiNapoli Releases Municipal Audits
… written cash receipts and disbursements policies. Town of Guilford – Justice Court Accountability (Chenango County) … to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Town of Lloyd – Financial Condition (Ulster …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… was adequately monitoring and enforcing SIST conditions for sex offenders placed in the community. We identified …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction (Commission) is fulfilling its … 74 local correctional facilities (county jails and New York City facilities), and 429 local lockups. The Commission …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… City is governed by a City Charter, general laws of the State of New York, and local laws and ordinances. The City has an …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296State Agencies Bulletin No. 919
… changes that are required to apply the proper taxation for employees who are receiving a retroactive military … Employees Employees receiving a retroactive pay increase for military stipend Effective Date(s) August 19, 2009 … military stipend payments be exempt from Social Security and Medicare taxes. Payroll Bulletin No. 914 (Change in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … organization which provides fire protection to the Town of Newfane in Niagara County. The Company is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2011, to … the State, distinct and separate from the Town of Livonia, in Livingston County, where it is located. The Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Jericho Fire District – Professional Services (2012M-236)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the … Key Findings The District’s procurement policy does not require the use of competitive methods when procuring … agreement. While the written agreement, dated May 2007, states that the trainer is to be paid $40 per hour, during …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… on a monthly basis. The Board authorizes each claim for payment and indicates its approval by affixing each member’s … process in place to verify it is approving all claims for payment because the Board is not reviewing monthly bank … a process to ensure it is auditing all claims for payment. Audit or cause for an audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Youth Facility Chargeback Rates to Localities (Follow-Up)
… on March 21, 2012, examined whether chargeback rates used by the Office of Children and Family Services (OCFS) were …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-followFranklin County – Fiscal Stress (2013M-252)
… to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of … was not self-sufficient, and therefore required subsidies from the general fund through both interfund transfers and … to pay its bills and other obligations when due, resulting in the County issuing short-term debt in the form of a tax …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom … accounting for all collections or remitting them to the central treasurers in a timely manner. Student treasurers did not always use duplicate receipts to document money received. Sales tax was not collected or …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
For major construction projects the $100000 capitalization limit should apply to the total capital expenditures rather than the individual assets
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureEfficiency of Warehouse Space (Follow-Up)
… as of April 2022, of the six recommendations included in our initial audit report, Efficiency of Warehouse Space … State warehouses – leased and State owned – did not exist. In response to the onset of the COVID-19 pandemic in March 2020, OGS shifted its priorities, requiring it to …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-follow