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Cortlandville 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-3V.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction. Account is required on all transactions. Account is … The Account ChartField identifies type of resources acquired or disbursed and defines the purpose of a transaction …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… created in 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectState Agencies Bulletin No. 170
… Effective Date Immediately. OSC Actions No agency action is required on the Additional Pay panel when an employee has … to cancel the earnings. The end date used by the system is the effective date of the status change. The system does … any type of Workers' Compensation Leave since no end date is required. No agency action is required on the Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorFinancial Data: What is the general schedule/cycle of data availability?
… the village financial table is available first (in late Fall) with county, city, and town tables following, in that …
https://www.osc.ny.gov/local-government/data/financial-data-what-general-schedulecycle-data-availabilityTax Check-off Funds
… (Farrell) / S.5492 (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and requires annual reports relating to the use of such monies. Memo Bill Text Status … Establishes uniform requirements for all funds in which tax checkoff monies are …
https://www.osc.ny.gov/legislation/tax-check-fundsSelected Aspects of Discretionary Spending
… Fund (Fund) was created in 1962 to expedite the completion of the $700 million master plan for the State University of … discretionary in nature. Each public authority should have formal policies and procedures specifying which types of … should state what type of supporting documentation and formal approvals are necessary for such spending. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingDetermining If a New State Authority Contract is Subject to OSC Filing or Prior Approval
Presentation from 2013 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2013-procurement-presentation-2.pdfReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… in costs exceeding approved levels or in the allocation of money year after year that historically has not been expended …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-centerVillage of Arkport - Information Technology (2019M-203)
… that sufficiently defines the role and responsibilities of each party, includes all services to be provided, and addresses confidentiality and protection of personal, private and sensitive information (PPSI). … personnel who use IT resources, including the importance of maintaining physical security and protecting PPSI. …
https://www.osc.ny.gov/local-government/audits/village/2020/01/17/village-arkport-information-technology-2019m-203Opinion 93-12
… advance payment to the school district. March 12, 1993 David S. Shaw, Esq., Attorney Poughkeepsie City School …
https://www.osc.ny.gov/legal-opinions/opinion-93-12DiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… amid the COVID-19 pandemic has been signed into law, New York State Comptroller Thomas P. DiNapoli announced today. “Local governments across New York are facing dire financial consequences from the … Legislature for enacting this important bill quickly.” The new law, sponsored by Sen. Liz Krueger and Assemblyman Fred …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicNY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… Fund holds approximately 13,777,454 shares in Wells Fargo with an estimated value of $722,076,364 as of March 31, 2018. … third largest public pension fund in the United States, with an estimated $209.1 billion in assets under management …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… The state Department of Health (DOH) needs to improve its monitoring of New York’s Lead Poisoning Prevention Program on the local level to ensure children with elevated blood lead levels are receiving required services, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programState Comptroller DiNapoli Releases Municipal Audits
… Sherrill , Walden Fire District #2 and the West Niles Fire Company . "In today's fiscal climate, budget transparency and … which subsequently lowered tax rates for town residents living outside of the village. East Islip Public Library – … period for 27 purchases totaling $77,044. West Niles Fire Company – Financial Activities (Cayuga County) The board has …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… The state’s Financial Plan shows a growing structural budget deficit with a cumulative three-year budget gap of $34.3 billion, as forecasted by the Division of … The states Financial Plan shows a growing structural budget deficit with a cumulative threeyear budget gap of $343 …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029State Agencies Bulletin No. 2248
… pay and the April 2024 retroactive increases to Facility Security Pay, Hazardous Duty Pay, and Expanded Duty Pay, and … automatically. Affected Employees: All employees in the Security Services Unit (BU01 – Arbitration Eligible, BU21 – … an increase in location pay for eligible employees in the Security Services Unit whose principal place of employment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midState Agencies Bulletin No. 2250
… the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the April 2024 retroactive increases to Command Pay … the April 2023 and 2024 retroactive increases to Location Pay and Location MidHudson pay and the April 2024 retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2250-april-2023-and-2024-retroactive-increases-location-pay-and-location-midAkron Central School District – Controls Over Compensatory Time (2014M-24)
… time during normal work hours. There is no established deadline when a request to earn comp time form should be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Establishing the Standard Work Day – Legacy Reporting
… establish a SWD for each employee title (e.g., clerks, bus drivers, etc.), even if you only have part-time employees in … . ( Here is an example. ) For more information, including how to submit a resolution, visit our Reporting Elected and …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-day