Search

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Chenango Forks Central School District , Hamburg … and the Tri-Valley Central School District . “In an era of limited resources and increased accountability, it’s … (Erie County) The district was not transparent in its use of capital project funds. The district set aside over $6.6 …

https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0

Filing for Retirement – When Employees Retire

… to file their service retirement applications and other required documents. (Applications for disability retirement … of the State Comptroller. Documents received by employers from employees have not been “filed with the Office of the … and deadlines for all benefits are listed in retirement plan booklets, available on our Publications page . Employees …

https://www.osc.ny.gov/retirement/employers/when-employees-retire/filing-retirement

Employee Incentive and Bonus Payments

… not justified under the terms of the relevant incentive plan; distributed in error (as duplicate payments); or simply … paid to four physicians. According to ECMCC officials, the required written support was lacking because the doctors’ … to be otherwise based). The remaining $351,085 resulted from a retroactive increase in the incentive rates applied …

https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-payments

Accounts Payable Advisory No. 49

… payment terms work in conjunction with the Basis Date to calculate the Scheduled Due field and Discount Due field, …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-payment

Cayuga County Community College – Information Technology (2013M-291)

… currently owns. There is no formalized plan to review machines for installed software. The College could not …

https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291

State Comptroller DiNapoli Releases Municipal Audits

… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) … were communicated confidentially to officials. Village of Pittsford – Audit Follow-Up Letter (Monroe County) In a … they found limited corrective actions had occurred. Of the seven audit recommendations, one recommendation was …

https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1

Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)

… it is appropriate to provide meals at meetings. Maintain required documentation, review requests to provide meals at … generally agreed with our findings and indicated they plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services

Pembroke Central School District – Extra-Classroom Activity Funds (2023M-136)

… and completeness of the records and activity as the Board required. Key Recommendations Ensure that all ECA activity … recommendations and indicated that they have initiated or plan to initiate corrective action. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136

Opinion 88-24

… a direct or indirect pecuniary or material benefit from the contract and is deemed to have an interest in any … have no statutory interest in the contract (1985 Opns St Comp No. 85-1, p 1), unless the performance of the contract … in accordance with General Municipal Law, §803 would be required in that case. Moreover, in that situation, we would …

https://www.osc.ny.gov/legal-opinions/opinion-88-24

Hadley-Luzerne Central School District - Financial Management (2018M-103)

… by an average of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of … District officials did not prepare and submit a plan for reserves annually and reserves were overfunded. Key … that include realistic expenditure estimates. Develop a plan for the use of excess unrestricted fund balance in the …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103

Town of Eagle – Wind Power Revenues (2014M-125)

… our audit was to examine the Town’s use of and long-term plan for wind power revenues for the period January 1, 2013 … developed a comprehensive multiyear financial and capital plan. Key Recommendations Ensure that all payments received from the renewal energy company are accurate and in …

https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125

Opinion 96-10

… fund) FIRE DISTRICTS -- Powers and Duties (transfer from capital reserve fund into general fund prohibited) … of whether voter approval is obtained (1977 Opns St Comp No. 77-787, unreported; see Town of Evans v Catalino , …

https://www.osc.ny.gov/legal-opinions/opinion-96-10

CUNY Bulletin No. CU-547

… (SS/Medicare Deficiency), will have a deduction rate of ten percent of gross pay applied. Existing FICA tax … resulting in a total FICA repayment that exceeds ten percent of gross pay. If an employee has existing active … established with Deduction Code 582 at a deduction rate of ten percent of gross pay. If, prior to September 1, 2016, an …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicare

State Agencies Bulletin No. 1493

… tax deficiency repayment plans using Deduction Code 502 NYS (SS/Medicare Deficiency) will have a deduction rate of … have since been determined to be FICA taxable. Rarely, an employee may have simultaneous FICA repayment obligations … NYS/SCF (Medicare Deficiency) Flat Rate and 501 NYS/SCF (Social Security Deficiency) Flat Rate in order to maintain …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiency

Bus Wait Assessment and Other Performance Indicators

… they use Traffic Checkers to validate the information from the model. However, traffic checks were not done for 77 … the Bronx and 4.4 percent in Brooklyn. Transit and MTA Bus calculate WA for weekends, but do not publish the statistic; … show the best outcome for the organization and customers. Calculate the weekend WA and share the results with the …

https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicators

State Agencies Bulletin No. 1987.2

… must split overtime earned before 11:00 pm on 11/03/2021 from overtime earned at or after 11:00 pm on 11/03/2021 due … using the overtime factor of .00072, the agency must calculate the correct earnings amount using the overtime … using the overtime factor of .00072, the agency must calculate the correct earnings amount using the overtime …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19872-pilot-program-establishing-temporary-overtime-rate-employees-certain

State Agencies Bulletin No. 1990.2

… must split overtime earned before 11:00 pm on 12/01/2021 from overtime earned at or after 11:00 pm on 12/01/2021 due … using the overtime factor of .00072, the agency must calculate the correct earnings amount using the overtime … using the overtime factor of .00072, the agency must calculate the correct earnings amount using the overtime …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19902-pilot-program-establishing-temporary-overtime-rate-employees-certain

State Agencies Bulletin No. 1991.2

… must split overtime earned before 11:00 pm on 12/01/2021 from overtime earned at or after 11:00 pm on 12/01/2021 due … using the overtime factor of .00075, the agency must calculate the correct earnings amount using the overtime … using the overtime factor of .00075, the agency must calculate the correct earnings amount using the overtime …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19912-pilot-program-establishing-temporary-overtime-rate-employees-certain