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State Comptroller DiNapoli Releases Municipal & School Audits
… board cannot be sure it has accurate financial information to make decisions and gauge the village’s financial … did not establish controls or other oversight procedures to compensate for the clerk-treasurer performing all … longest overdue report was more than four years past its due date and monthly financial reports included erroneous …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… comprehensive ECA policy or provide appropriate oversight of ECA funds. As a result, 72 of 90 transactions tested … $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… that the appropriate employee information and chart of account information is used on the expense report. To ensure … reimbursements are deposited into the employee’s preferred account(s), agencies should ensure that employees are aware … office correctly reflects the financial institution and account(s) to which the employee wants expense reimbursements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentOpinion 96-4
… period for general village purposes. This is in reply to your request for our opinion concerning the disposition of … of the sale, may authorize the establishment of a trust account at a financial institution authorized to serve as a … and State reserve fund requirements. … This is in reply to your request for our opinion concerning the disposition of …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Payroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
Determine whether the Warren County Local Development Corporation (Corporation) officials provided adequate oversight of the revolving loan program.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/warren-county-ldc-2021-102.pdfMadison County – Temporary Courthouse Lease and Renovations (2019M-41)
… Recommendations Conduct and document a thorough analysis of leasing alternatives before making major financial …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41State Agencies Bulletin No. 306
… Date Immediately Background Information New York State Payroll Users Group, has designed new generic queries and … users to retrieve information needed for frequently used reports or data requests. The new queries, described in the … Overtime Payments Position Management Agency Actions Payroll officers should distribute this bulletin to users …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseOpinion 91-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) CONSTITUTIONAL … that the power of a county which is coterminous with a city to contract indebtedness "shall cease, but the …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Audit of the Tuition Assistance Program at New York Career Institute
… Purpose To determine whether New York Career Institute complied with the Education Law and …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteChautauqua County – Financial Condition (2023M-111)
… of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Opinion 88-35
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law, §103 provides that, except as otherwise provided by the State Legislature, all purchase contracts involving an … advertisement. In addition to the exceptions provided by the State Legislature (see, e.g., General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Election Form for 25 Year Retirement Plan Section 384 (PF5095)
To elect to contribute under Section 384 (if an employer has adopted it), which permits retirement after 25 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5095.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5095.pdfUnified Court System Bulletin No. UCS-166
… restorations. After payroll processing for Pay Period 1L is completed, OSC will automatically process the salary … the Goal Balance.If the amount of the positive earnings is not sufficient to recover the entire overpayment, the … between the Goal Balance and the Goal Amount, whichever is less. If the check is not sufficient to recover the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorationsSUNY Bulletin No. SU-190
… 5.10 of the 2007-2009 Agreement between the State of New York and the Graduate Students Employees Union (GSEU) … of the payment and whose actual work station is located in New York City or in the counties of Nassau, Suffolk, Rockland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-190-suny-downstate-location-stipend-graduate-student-employeesSUNY Bulletin No. SU-130
… 5.16 of the 2003-2007 Agreement between the State of New York and the Graduate Students Employees Union (GSEU) … the payments and whose actual work station is located in New York City or in the counties of Nassau, Suffolk, Rockland …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-130-suny-downstate-location-stipend-gseu-represented-employeesWashington County – Procurement (2017M-224)
… with its procurement policy and statutory requirements for the period January 1, 2016 through May 31, 2017. … each of the County's 17 towns. Budgeted appropriations for 2017 totaled approximately $113.4 million. Key Findings … required number of quotes or perform competitive bidding for 16 purchases totaling $154,083 and did not seek …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… New York City’s budget is balanced for fiscal year (FY) 2016 … conditions, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the annual … The surplus was used to increase reserves and to help balance the FY 2016 budget. Over the years, the city’s …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthFranklin County – Procurement (2016M-366)
… 1, 2015 through July 31, 2016. Background Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is governed by a seven-member County Legislature. Budgeted … and rationale for the selection of service providers is documented. … Franklin County Procurement 2016M366 …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Columbia County – Procurement (2017M-249)
… determine whether the County procured goods and services in accordance with General Municipal Law and the County’s … competitively bid. The County procured goods and services in accordance with GML and the County’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249