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State Agencies Bulletin No. 2134
… bank as soon as the Legislature passes and the Governor signs the 2023-24 State budget or a budget extender bill to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksFund Classification Manual
The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation.
https://www.osc.ny.gov/files/state-agencies/pdf/fund-classification-manual.pdfFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfCherry Valley Fire District - Board Oversight (2019M-141)
Determine whether the Board properly established reserve funds, equitably billed for fire protection services, ensured the Treasurer prepared and filed records
https://www.osc.ny.gov/files/local-government/audits/pdf/cherry-valley-2019-141_0.pdfTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… did not enforce certain collective bargaining agreement (CBA) provisions and Board resolutions or maintain accurate … in a timely manner. Key Recommendations Enforce the CBA’s provisions and Board resolutions to ensure that …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Contract Advisory No. 12
… Subject: The Office of the State Comptroller (OSC) recently completed … grant contracts and related documents submitted to OSC for audit and approval from the New York State Grants Gateway … to electronically sign contracts submitted via the Gateway when those contracts are approved by OSC’s Bureau of …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Accounts Payable Advisory No. 37
… Subject: The Importance of Reconciling Credit Card Charges Guidance: Timely reconciliation of credit card charges helps make sure charges are appropriate … paid for. However, some agencies have not reconciled their credit card charges timely. In fact, some unreconciled …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsUnified Court System Bulletin No. UCS-270
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge serves the entire year at one salary; or The prorated … adjustment in the final paycheck of the year provided the Judge’s statutory salary is not evenly divisible by 26 pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-270-2018-year-end-adjustment-judges-and-justices-unified-courtDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… The state Department of Labor’s (DOL) failure to replace its long-troubled Unemployment Insurance (UI) system and ad hoc workarounds to compensate for the old system weakened oversight and … The state Department of Labor DOL failure to replace its longtroubled Unemployment Insurance UI system …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudUnified Court System Bulletin No. UCS-195
… to UCS regarding the end of calendar year 2013 (Pay Period 20C) processing for judges in the Unified Court … 2005. Judges, as a result, will not receive a paycheck for Pay Period 20C dated December 31, 2013. OSC Action OSC will … receive their 2013 statutory salary over twenty-six (26) pay periods ending with paychecks dated December 18, 2013, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-195-end-calendar-year-2013-processing-judgesVillage of Hempstead – Budget Review (B7-14-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling … Village of Hempstead Budget Review B7144 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/01/village-hempstead-budget-review-b7-14-4Town of Newfane – Supervisor's Financial Records (2017M-7)
… $5.8 million. Key Findings The Supervisor relied on his secretary and the Town's CPA firm to maintain the Town's … remains unpaid. Key Recommendations Properly monitor the secretary's and the CPA's work to ensure that accounting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of DeKalb – Financial Management (2016M-427)
… Findings The Supervisor did not periodically review Town accounting records that are maintained by its accounting firm. The Town has accumulated excessive funds in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Dannemora – Part-Town Activities (2017M-215)
… 2017. Background The Town of Dannemora, which includes the Village of Dannemora within its boundaries, is located in Clinton County. The Town, which is governed by … Key Recommendations Establish a PT general fund and use it to account for PT general activities. Review statutory …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of McDonough – Financial Operations (2017M-120)
… selecting the lowest bidders or using County or New York State Office of General Services pricing. Town …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120DiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… and regrettably this town clerk acted contrary to their oath,” said Yates County Sheriff Spike. “I thank all involved in this criminal investigation, prosecution, and …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000Town of Nichols – Financial Management (2017M-258)
… the amounts of town-wide fund balance and use the excess funds as a financing source for either one time expenditures or to …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258Town of Moriah - Leave Accruals (2019M-168)
… maintained employees’ leave accrual records. Key Findings The Town lacked adequate procedures to ensure employees’ … As a result, six employees were paid for 110.5 hours of leave time to which they were not entitled, resulting in … overpayments and take appropriate action to recover those funds. Ensure the errors in the leave accrual records, as …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-leave-accruals-2019m-168DiNapoli Releases Bond Calendar for Fourth Quarter
… their major public authorities during the fourth quarter of 2018. The planned sales of $6.91 billion include $4.74 billion of new money and $2.17 billion of refundings as follows: … their major public authorities during the fourth quarter of 2018 …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-releases-bond-calendar-fourth-quarter