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XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… Monthly Reporting Requirement Pursuant to §107 of the State Finance Law, the Commissioner of … statement of all balance(s) on deposit in any bank account under the administrative control of any state officer … the bank to ascertain the reason for the unidentified charge. Where appropriate, bank personnel should reverse the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsOpinion 2006-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … store that employs the board member as its manager. You state that the board member has no financial ownership … by article 18. We also note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11LaGrange Fire District – Board Oversight (2014M-127)
… condition for the period January 1, 2012 through December 13, 2013. Background The LaGrange Fire District is a district corporation of the State, distinct and separate from the Town of LaGrange and the County of Dutchess, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Town of Oppenheim – Town Clerk Operations (2014M-248)
… 31, 2014. Background The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. … did not exist. The Clerk did not make deposits in a timely manner. The Clerk did not perform monthly bank … make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Chatham Central School District – Financial Management (2023M-11)
… million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Oversight of Nurse Hiring and Retention
… care services to more than 1 million New Yorkers annually. For the fiscal year ended June 30, 2017, Health and Hospitals … $7.6 billion – personal service expenses accounted for $3.6 billion of this amount. As of May 2, 2017, Health … the services of 1,369 temporary nurses (see Exhibit A for a breakdown by facility). Health and Hospitals requires …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Wyoming County) The village justices did not properly account for all court fines, fees and surcharges. Auditors … have not been collected. Also, the department does not charge inspection fees up to the maximum amounts permitted by …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Medicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
… Medicaid recipients who are receiving opioids while also in a Treatment Program for opioid use disorder. This audit … prescribed to their patients were medically warranted. We identified 18,786 Medicaid recipients who received 208,198 … Further, we did not find that I-STOP was checked prior to every instance that a medication-assisted opioid was …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programCUNY Bulletin No. CU-793
… years of service or equivalent prorated years of service after 02/01/2019, are eligible to receive the Recurring … check returned or exchanged on an AC-230 for dates on or after the effective date of the payment, the payroll system … method. If an overpayment of earnings is identified after the automatic payment is processed but before the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-793-implementation-city-university-new-york-cuny-5-year-and-10State Agencies Bulletin No. 2246.1
… Payroll Register and Employee’s Paycheck/Advice section to include information about payments made in a separate … Bulletin No. 2246 Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment Report to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22461-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1664.1
… who are seeking to initiate or terminate deductions for union dues (except Courts, SUNY and CUNY) Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionDepartment of Transportation Bulletin No. DOT-9
… Purpose To provide agency procedures for processing payments. … 17L, paychecks dated December 13, 2006 Background Pursuant to Article 51 of the CSEA Operational Services Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-9-2006-shift-lump-sum-payment-winter-maintenance-seasonState Agencies Bulletin No. 2173
… is effective on the following dates: Pay Cycle/PP Type Payment Effective Date Retroactive Increase Check Date … Cycle) are entitled to the increase. Earnings Codes and Payment Amounts Earnings Code HZ1 Earning Code HZ2 Existing … and 12/14/2023 (Institution Cycle). Since the Hazard Duty payment amount has increased, the associated overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicDiNapoli Releases Fiscal Stress Scores for Villages and Cities
… Thomas P. DiNapoli today announced that 10 villages and two cities were designated in fiscal stress under his … DiNapoli evaluated all non-calendar year local governments and designated one city and two villages in “moderate fiscal stress” and eight …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-releases-fiscal-stress-scores-villages-and-citiesState Police Bulletin No. SP-249
… Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-249-2024-retroactive-increase-hazardous-duty-pay-eligible-employees-stateDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… Some former industrial and commercial contaminated sites that … ‘significant threat to public health or the environment,’ one of the highest threat levels that the state assigns to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programState Comptroller DiNapoli Releases Audits
… in reported costs that did not comply with requirements for state reimbursement, including $541,775 paid to 38 … Health (DOH): Medicaid Program: Improper Medicaid Payments for Childhood Vaccines (2017-S-41) Auditors identified $32.7 million in improper Medicaid payments for costs related to administering Vaccines for Children …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0CUNY Bulletin No. CU-674
… Purpose The purpose of this bulletin is to inform agencies of raise eligibility and automatic … during the December 16, 2019 Board meeting. Effective Date(s) The Retroactive General Salary Increases effective … if AC230s were correctly processed. CUNY should enter or change existing overpayments as needed. Refer to Bulletin 470 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveComptroller DiNapoli and Attorney General Schneiderman Announce Three Arrests in $200,000 Contract Fraud
… Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … Schneiderman charged Charles Angelillo, Jr., 40, and his wife, Carol Angelillo, 39, owner and office manager of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-and-attorney-general-schneiderman-announce-three-arrests-200000-contract-fraudTown of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… budgeting practices, and its resultant financial condition for the period January 1, 2009, to December 31, 2012. … four elected members and an elected Town Supervisor. For the 2012 fiscal year, the Town’s budgeted appropriations … Recommendations Establish a policy and develop procedures for preparing realistic and structurally balanced budgets, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27