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Pollution Testing on Exhaust Emissions from Heavy-Duty Diesel Vehicles (Follow-Up)
… with DMV and DOT to ensure such data was maintained for all aspects of the program. We also questioned whether …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/pollution-testing-exhaust-emissions-heavy-duty-diesel-vehicles-followCUNY Bulletin No. CU-767
… union dues increase for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by the NYSNA in Bargaining Unit TE are affected. Effective Dates: Changes will be effective in paychecks dated July 13, 2023. OSC Actions: At the request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-767-new-york-state-nurses-association-nysna-dues-increaseCity of Yonkers – Budget Review (B23-6-6)
… review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Oversight of Chemical Dependence Residential Services (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence … one of the largest substance use disorder systems of care in the nation, with approximately 1,700 prevention, … of intensive residential programs). Part 820, adopted in 2015 as part of a redesign that added residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followLump Sum Payments – Enhanced Reporting
… pension calculation. Other Examples of Lump Sum Payments Buy Back Settlement Agreement* Holiday Maintenance (clothing, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsXIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… All capital assets including infrastructure, subject to defined … 34. These assets are reported in a very similar manner to capital assets in a commercial accounting environment and are … to reflect asset condition. The purpose of recording capital assets in the Statement of Net Position is to record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOversight of Pupil Transportation Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Pupil … training and safety technique requirements for school bus drivers and school bus safety training instructors and … Key Finding Department officials made limited progress in addressing the issues we identified in the initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followInternal Controls Over Selected Financial Operations (Follow-Up)
… the Program The Division of Military and Naval Affairs (DMNA) manages New York State’s military forces, which are … in support of our communities, State, and nation. The DMNA headquarters property manager is responsible for … Audit and Internal Control Act of 1987 require DMNA to maintain a system of internal control and to promote …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/internal-controls-over-selected-financial-operations-followXIII.2 Overview – XIII. Employee Expense Reimbursement
… employees adhere to all employee expense policies outlined in this guide, as well as all relevant rules and regulations. … into the SFS Travel and Expense module. See Section 2.C – Expense Report Certification of this Chapter for more … to Section 9 – Allowed Values for Processing Payments in the SFS of this Chapter for a complete listing of expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… to District’s financial application to verify availability of funds and ensure pricing matches vendor agreements. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… have advocated for additional federal support in the form of extended interest waivers. 13 In addition, State … and prevent New York businesses from growing to the full extent of their capacity. Endnotes 1 U.S. Department of …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueValhalla Union Free School District – Network User Accounts (2022M-26)
… Key Findings District officials did not adequately manage the District’s network user accounts to help prevent … 3, 2012, to September 3, 2021, and account for 15 percent of the District’s network user accounts. Ensured District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/valhalla-union-free-school-district-network-user-accounts-2022m-26Town of North Greenbush – Town Clerk (2017M-132)
… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… must also develop a process for recovering Due to State amounts not paid back within 30 days of the expense report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationVillage of Watkins Glen – Justice Court Operations (2021M-146)
… reported and remitted Justice Court (Court) collections in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner. The Justices did not prepare … errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a shortage totaling $421 that …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146VI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… move budget authority between two or more Business Units in a single entry. Each budget entry in the Interunit Budget Transfer Component must have a zero … move appropriation authority between Business Units in different funds or accounts (e.g. between Aid to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersIX.12.K Functional Clearance Patterns – IX. Federal Grants
… calculated during the time the state holds federal funds in its accounts pending payment to a payee. This includes the … calculated during the time the state holds federal funds in its accounts pending payment to a payee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12k-functional-clearance-patternsIV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… The State Legislature authorizes State agencies to make … obligations for specific purposes each fiscal year in the form of an appropriation. Contract encumbrances and …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewX.5.B Requesting a Single Payment Vendor ID – X. Guide to Vendor/Customer Management
… and Document Preparation: Business Units must submit a request to the Vendor Management Unit (VMU), for a new Single Payment Vendor ID to use in the Statewide … Vendor ID Number. Business Units should contact the VMU to request new IDs. If a Business Unit determines it has a need …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x5b-requesting-single-payment-vendor-idWayne Central School District – Property Disposal (2021M-161)
… advisory group which also made a recommendation designed to help the District maximize the value of disposed property, … procedures for the sale and disposal of District property to ensure that the District receives the best possible value …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161