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State Agencies Bulletin No. 921

… District (MCTD). The MCTD is comprised of the counties of New York (Manhattan), Bronx, Kings (Brooklyn), Queens, Richmond … Employees Employees are not affected. This is an employer tax. All employee payroll expenses of agencies located in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-tax

State Agencies Bulletin No. 1775

… All employees including NYSLRS Reportable Employees and New York State employees who are enrolled in the New York … or false SSN/TIN . Agencies may incur penalties for failure to enter an employee’s correct government issued SSN/TIN or for entering a number that is not government issued into the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1775-required-updates-regarding-employees-government-issued-social-security

Protection of Child Performers

… of Labor (Department) is charged with protecting workers in New York State. Part 186 of the New York Codes, Rules and … that a portion of each child’s earnings is protected, in accordance with Article 7, Part 7, of the Estates, Powers … 15 percent of a child performer’s earnings to be placed in trust on behalf of the child. If an employer or payroll …

https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performers

Kirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)

… prior to being made, including a $800 credit card payment to a non-Company vendor, $540 for member … properly supported and authorized by the Board prior to payment. Company officials agreed with our recommendations …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-and

State Agencies Bulletin No. 2151

… and Instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachers

Controls Over Capital Improvements at City-Owned Homeless Shelters

… services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of … City has addressed the need with a significant increase in capital investment for City-owned shelters to correct … phase. As of April 2019, there were 415 homeless shelters in the City, including 53 owned by the City, subject to DHS …

https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-shelters

Dutchess County – Court and Trust Funds (2014M-293)

… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2013 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293

Town of Sidney – Budget Review (B4-16-13)

… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … review, we found that revenue and expenditure projections in the proposed budget are reasonable. The Town’s preliminary …

https://www.osc.ny.gov/local-government/audits/town/2016/10/25/town-sidney-budget-review-b4-16-13

Town of Caton – Supervisor’s Records and Reports (2014M-359)

… July 31, 2014. Background The Town of Caton is located in Steuben County and has a population of approximately … the annual financial report with OSC for 2012 and 2013 in a timely manner. Key Recommendations Provide the … File the annual financial report with OSC and the clerk in a timely fashion. … The purpose of our audit was to …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor … Periodically review the bookkeeper’s work to ensure that all financial activity is accurately recorded and reported in …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122

Opinion 88-63

… p 124). County governing boards are authorized to accept gifts of real and personal property for lawful county … purposes (County Law, §215[3]) and, therefore, may accept gifts made to defray the costs of the auxiliary police unit …

https://www.osc.ny.gov/legal-opinions/opinion-88-63

CUNY Bulletin No. CU-290

… Affected Employees Eligible CUNY employees covered by the Managerial Pay Plan, Bargaining Unit U2, whose titles … 01-07 dated 2/26/07 Effective Date(s) Payments may be made in Pay Period 26C, paychecks dated 3/29/07 Background … and the new compensation rate. A separate request must be made for each of the subsequent rows that exist on the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-290-cuny-managerial-pay-plan-retroactive-increases-2003-2006

DiNapoli: Audit Finds Misuse of Funds in Town of Fishkill

… V. Grady. “Senior citizens who thought they were paying for activities and events were unwittingly padding this … action to shore up internal financial controls so taxpayer funds are secure and being spent appropriately in the … the former director retired, auditors project that center funds totaling as much as $26,000 in 2011 and $19,000 in 2012 …

https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-misuse-funds-town-fishkill

Archived Data and Publications

… Fiscal Stress Monitoring System (FSMS). FSMS was updated in November 2017. Access to these materials is being … purposes only. Archived Data for Local Governments: Munis in Stress: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , … , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 Summary Data in Excel: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , …

https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publications

North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)

… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-funds

CUNY Bulletin No. CU-161

… Non Resident Alien Tax Status. These codes will be used to determine the taxable income level per agreements between … for each employee will determine which group of codes is to be used. The majority of codes for Income Code 18, … must be used in the same manner as the original codes. Submit codes normally entered on the Additional Pay panel on …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-161-new-earns-codes-employees-non-resident-alien-tax-status

State Comptroller DiNapoli Releases Municipal Audits

… The board did not ensure all disbursements complied with the procurement policy and claims were for a proper district purpose or adequately … to ensure the required financial information was filed in a timely manner. Selkirk Fire Company No. 2 – Board …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits

Controls Over CUNY Fully Integrated Resources and Services Tool

… controls access to the CUNY Fully Integrated Resources and Services Tool system (CUNYfirst) and whether CUNY adequately measured if users’ needs were … CUNY’s Financial Management, Human Capital Management, and Campus Solutions applications, is an Enterprise Resource …

https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-tool