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City of Amsterdam – Budget Review (B20-5-8)
… an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter 531 of the Laws of 2019 … City issued bond anticipation notes totaling $7,689,034 for this purpose, which consisted of $5,091,424 for the … for health insurance and Social Security and Medicare taxes that may not be sufficient. The adopted budget …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8NY State Comptroller Thomas P. DiNapoli Statement on the SEC's Adoption of Climate Change Disclosure Rule
… risk disclosure is not done. Investors must be vocal in the protection of this rule and continue to advocate for … It has consistently been ranked as one of the best managed and best funded plans in the nation. … State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2024/03/ny-state-comptroller-thomas-p-dinapoli-statement-secs-adoption-climate-change-disclosure-ruleState Agencies Bulletin No. 1474
… Purpose To inform agencies of OSC’s automatic processing of the repayment of CSEA … in the calculation of overtime. Deduction Information All general deductions for employees whose Payroll Status is … 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsState Agencies Bulletin No. 246
… Purpose To explain the conversion of deduction code 768 from a general deduction to direct … general deduction taken for deduction code 768. Effective Date Advice statements printed for April 11, 2001 OSC Actions … to Payroll Deductions mailbox. … To explain the conversion of deduction code 768 from a general deduction to direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-depositVI.3.A Overview – VI. Budgets
… Budget Transfers are the movements of authorized budget amounts from one appropriation to … consistently used in both fields. Since combination edits do not exist related to this field, OSC may enforce reversing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewDiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… Aim High Children’s Services and the Hebrew Institute for the Deaf and Exceptional … Institute served about 170 students during the 2013-2014 school year. It reported $11 million in costs for …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesHuman Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate Medical University has developed and consistently …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesProtection of Child Performers
… Purpose To determine if the Department of Labor (Department) adequately ensured that … System database (System) to maintain permit and certificate information since 2004. Information from annual …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersAddiction Support Services During Emergencies
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) offers adequate … About the Program OASAS’ mission is to improve the lives of New Yorkers by leading a comprehensive system of addiction … as considered necessary, to: Incorporate provisions that address providers’ plans to manage and mitigate prolonged …
https://www.osc.ny.gov/state-agencies/audits/2023/11/02/addiction-support-services-during-emergenciesAudit Committee Charter Guidance and Template
… complete brochure [pdf- 2006] Provisions of Education Law require the trustees or board of education … expenses incurred in relation to attendance at committee meetings. Audit Committee Duties This section should specify … Board. The Audit Committee shall give notice and prepare minutes of each meeting. At a minimum, the minutes will …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateState Agencies Bulletin No. 1477
… the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All employee records will be … SUNY (except Agency Code 28990) & CUNY Background In order to correctly calculate the charges for the split … references where $0 appropriations have been created in the Statewide Financial System by the Bureau of State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1477-new-york-state-payroll-system-payserv-fiscal-year-end-roll-overEnforcement of Commission Orders and Other Agreements
… used for determining fines and for general decisions made by the Department and the Commission regarding utility … as appropriate. Verify the accuracy of data submitted by utilities used by the Commission or Department to evaluate …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsState Agencies Bulletin No. 2312
… Fiscal Year Ending 2024-25 and the Fiscal Year Beginning 2025-26, the PayServ position pool chart of accounts must be updated to reflect the 2025-26 budget references where $0 appropriations have been … Effective Dates: Institution paychecks dated April 3, 2025 and Administration paychecks dated April 9, 2025. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionCity of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … judgments and termination payments, with debt when it should be funding such expenditures with operating … Key Recommendations Develop a viable financial plan that is sustainable for the long term, which gradually decreases …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July 23, 2012. … seven elected members. The District’s expenditures for the 2011-12 fiscal year were $94.6 million, which were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… such a clause provides the vendor with the ability to walk away from its obligations under a contract, without … the vendor should not be provided with the ability to walk away from its contractual obligations without the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsImplications for the Future – 2021 Financial Condition Report
… yet to recover fully. During March and April 2020, nearly 2 million jobs were lost in New York State and, as of August … 2021, only 55 percent of those jobs were regained. No region of the State has returned to pre-pandemic employment … because they tend to rely on non-wage income, such as capital gains, which are more volatile than wages. This …
https://www.osc.ny.gov/reports/finance/2021-fcr/implications-futureDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… and this proved to be costly to the state, businesses, and New Yorkers. The department needs to recoup fraudulent … The system lacked the resources necessary to adjust to new laws or handle workload surges –– a dire forecast with … being particularly disadvantaged in proving their identity online. DOL acknowledged that certain groups may encounter …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… and recovery of overpayments made to hospitals for special medical items; and took sufficient steps to … special items; 29 based the reimbursement of special items on the hospitals’ gross charges (i.e., no limit); and 16 did … items that were not subject to reimbursement limits. Based on our prior audits, there is a high risk that many of these …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-items