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State Agencies Bulletin No. 598
… Purpose To provide information about eligibility and Time Entry instructions for overtime meal allowances. … Services’ Earnings Section prior to submission. Full-Time Employees All overtime worked must be continuous with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/598-eligibility-and-processing-overtime-meal-allowances-executive-agenciesOpinion 88-61
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … Property Tax Law, §925 governs the payment of taxes by mail and provides, in pertinent part, that taxes paid by mail shall, upon delivery, be deemed to have been made on the …
https://www.osc.ny.gov/legal-opinions/opinion-88-61City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… School District (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings … not always ensure District employees’ separation payments and health insurance buyouts were accurate. Officials also … nine (20 percent) had calculation errors totaling $1,629. One former employee, as well as the estates of three former …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolCity of Troy – Budget Review (B20-5-11)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … general fund for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all … circumstances that may require additional funds. Two of the City’s six collective bargaining agreements (CBA) …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Accounts Payable Advisory No. 43
… Subject : GFO Updates – Supplier, Prompt Payment Interest and more Update : The below sections …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… Accounts Payable > Review Accounts Payable Info > Payments > Payment . Enter the check number in the From Ref … forged check. #3. Check Returned by the Post Office (Stale Payments) If a check is returned to OSC as … OSC’s Remittance Control Unit (RCU) marks the check as ‘Stale Dated’ in SFS and destroys the check. Agencies are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … . Caledonia-Mumford Central School District – Online Banking (Genesee County) Although the district’s …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… the facts clear about how the federal budget distributes money among the states could help produce a more equitable …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023State Agencies Bulletin No. 235
… Purpose To revise the guidelines governing OSC's review and approval of retroactive salary transactions. Affected … OSC has revised the guidelines to increase flexibility and improve processing efficiency. The guidelines in this … retroactive transaction in the General Comments panel. In some cases, OSC may request supporting documentation to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesComptroller DiNapoli and A.G. Schneiderman Announce Arrest and Indictment of Defendant Accused of Theft of Over $50,000 in New York State Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney … T. Schneiderman today announced the arrest and unsealing of a one-count indictment charging Graycelia Cizik, 64, a … of the law and retrieve the stolen funds.” The Comptroller’s office uncovered Cizik’s uncle’s death, determined that …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-and-indictment-defendant-accused-theft-overXVI.3.A Financial Statements – XVI. Financial Reporting
… include the: Management’s discussion and analysis (MD&A); Basic financial statements; and Required supplementary … focus on the State and include a brief discussion of the basic financial statements. Information presented should … effect on financial position or results of operations. The basic financial statements are comprised of both …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsNew York State Comptroller DiNapoli & Fire and Police Pension Association of Colorado Announce Appointment as Lead Plaintiffs in Boeing Shareholder Lawsuit
… officers on June 12, alleging that they breached their fiduciary duties to the company by dismantling Boeing’s …
https://www.osc.ny.gov/press/releases/2020/08/new-york-state-comptroller-dinapoli-fire-and-police-pension-association-colorado-announce-appointmentCity of Middletown - Information Technology (2018M-235)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings City officials did not develop … last six months, 19 of these accounts were never used and one account was last used to logon to the network more than …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235XVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… to current date). NYAP1547 Pending Transactions for Lapsing Budgets Report The NYAP1547 – Pending Transactions for Lapsing Budgets report was created to assist agencies and OSC … requiring OSC action. If an agency is concerned about a lapsing item requiring OSC action that has remained on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsGeneseo Central School District - Online Banking (2019M-172)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … Findings District officials did not: Follow the Board’s online banking policy or develop procedures to adequately segregate online banking duties. Ensure that authorized access to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Caledonia-Mumford Central School District – Financial Management (2024M-101)
… Caledonia-Mumford Central School District (District) Board of Education (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did … accumulated over time. As a result, the District’s surplus fund balance is two times the statutory limit, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101State Comptroller DiNapoli Releases Municipal & School Audits
… consistently overestimated general fund appropriations from 2020-21 through 2022-23 by a total of $13.1 million and … years and, therefore, should have been turned over, as required. Chenango County Industrial Development Agency … treasurer in April 2024 instead of paying three separate required payments totaling approximately $2.5 million in …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Barker Central School District – Payroll (2023M-19)
… employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments … the pay rates were accurate or overtime was approved and supported. Therefore, payroll errors went undetected and … in erroneous compensation calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19DiNapoli Announces State Contract and Payment Actions for Jan. 2016
… field is level and taxpayers get the best value for their money. These independent audits also help ensure payments are … Abuse Services $336,000 to the New York Council on Problem Gambling for gambling awareness and education. Department of Corrections …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-state-contract-and-payment-actions-jan-2016DiNapoli Announces State Contract And Payment Actions For October 2015
… field is level and taxpayers get the best value for their money. These independent audits also help ensure payments are …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-announces-state-contract-and-payment-actions-october-2015