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State Agencies Bulletin No. 1665
… Purpose To provide agencies with the steps required to calculate … Date and/or the Projected 7 Year Completion Date are missing from the TIAA/CREF Suspense/NRI panel in PayServ. … ORP-VDC Breaks Calculator can be found on the OSC Payroll web site. Calculating Original Dates The original 366 Day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742Opinion 2007-5
… the establishment of reserve funds by municipalities and the use of the moneys therein. General Municipal Law § … betterment or improvement or any preliminary studies and surveys relative thereto," as well as the contemporaneous … not included in the definition of “capital improvement” and for which a period of probable usefulness has been …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Employer E-News Archive — 2023
… Already Made the Switch February 2023 New, “Must See” Web Content Member Annual Statements Coming Soon Switch to …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2023Etna Volunteer Fire Department - Procurement (2019M-48)
… not establish policies or procedures for the procurement of goods and services. Certain officers did not disclose … Department officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the procurement of goods and services. Adopt a code of ethics to set forth …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48City of Newburgh – Budget Review (B6-16-17)
… continues to rely on one-time revenue from the sale of real property which, if not sold, will cause a revenue … Reduce reliance on one-time revenue from the anticipated real property sale. Review the adequacy of contingency …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… receipts for three clubs totaling $37,911. However, none of these clubs maintained sufficient documentation to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mVillage of Delhi – Audit Follow-Up (2019M-204-F)
… The purpose of our review was to assess the Village of Delhi's (Village) progress, as of April 2022, in implementing … approximately $3.7 million. Results of Review Based on our limited procedures, it appears that the Village has …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fVillage of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Selkirk Fire District – Procurement of Professional Services (2021M-55)
… and training, judgment, integrity and moral worth of the professional service providers as required by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Cincinnatus Central School District – Procurement (2021M-111)
… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Spackenkill Union Free School District – Professional Services (2021M-89)
… This represents at least 60 percent of the total paid to professional service providers during the audit period. … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89Village of Endicott – Disbursements (2021M-124)
… report - pdf ] Audit Objective Determine whether Village of Endicott (Village) officials ensured that non-payroll … or in a timely manner. Claims were not properly audited. Of the $23.1 million in non-payroll disbursements made during … to initiate corrective action. … Determine whether Village of Endicott Village officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials properly maintained … with applicable legal and regulatory requirements. The Board and District officials did not: Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… Purpose To determine the implementation status of the four recommendations made in our initial audit report, … both Medicaid and Medicare, are age 21 or older, and who need community-based long term care services for more than 120 days. The Partial Capitation Plan (Plan), one of the three types of MLTC plans, is reimbursed for long term …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… Units must use the Invoice Lines section of the voucher in the Statewide Financial System (SFS) to record as much … Business Units should use the functionality available in the SFS, including: using individual invoice lines for … as possible. using the Quantity, Unit of Measure and Unit Price fields to record that respective information. Using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsOpinion 96-19
… real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital … (joint construction of a building to be used as town hall and fire station) -- Real Property (joint acquisition of … the chief fiscal officer of one of the participants upon audit by the auditing body or official of the fiscal …
https://www.osc.ny.gov/legal-opinions/opinion-96-19State Comptroller DiNapoli Releases Audits
… Oct. 31, 2019, state police processed 1,656 kits, but only 356 of them were completed within the time frames prescribed …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsDiNapoli: New York on Stronger Financial Footing
… New York state ended the 2013-14 fiscal year in the strongest … through SFY 2017-18 if the growth in state operating funds spending was not held to 2 percent. Preliminary …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingXII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… registration and filing status. http://www.charitiesnys.com/RegistrySearch/search_charities.jsp For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… FIGURE 2 – Ridership and Farebox Revenue Change, 2019 vs. 2020 Sources: National Transit Database; OSC analysis … Miles and Revenue Hours, Subway and Bus, April 2019 vs. April 2022 Sources: National Transit Database; OSC … , Retrieved on July 6, 2022 from https://gasprices.aaa.com/state-gas-price-averages . 3 June weekday numbers do not …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mta