Search
CUNY Bulletin No. CU-306
… Purpose To provide agencies with information for the manual processing of the general salary increase and other miscellaneous earnings. Affected Employees Annual … City University of New York (CUNY) and NYSNA which calls for General Salary and other increases effective August 15, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-yorkState Agencies Bulletin No. 974
… Purpose To notify agencies of the final reduction in employee … Employees Contributory employees enrolled in the Optional Retirement Program (ORP) – Retirement Plan 7Z (TIAA/CREF) … ten (10) or more years of membership will automatically change to non-contributory status. Note : Based on a legal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementComptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … proposed 2015 tax levy exceeded the statutory limit by $4,394 and the board did not pass a resolution to override … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-21
… town supervisor shall encumber applicable appropriation account balances at the close of each fiscal year, to the …
https://www.osc.ny.gov/legal-opinions/opinion-94-21XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Agencies must use the correct … accrual bases of accounting and reporting and is the basis for which the Office of the State Comptroller (OSC) prepares … Service Date the bond payment is due to the bondholders. Rent First day of the month for which rent is due. Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersXI-A.1.A Separation of Duties – XI-A. Purchasing
… Internal Control in New York State Government , separation of duties is a basic internal control activity that separates … activities related to the P2P cycle (e.g., initiation, purchase approval, ordering, receipt, and payment approval) … For example, one employee at an agency may issue a purchase order for 24 cases of 20 pound weight copier paper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-dutiesVillage of Pulaski – Selected Village Operations (2013M-142)
… Purpose of Audit The purpose of our audit was to review the water system improvement reserve, claims, … and information technology for the period June 1, 2011, to January 31, 2013. Background The Village of Pulaski is … $102,275 from the water system improvement reserve to pay for work associated with the River Street retaining …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
… lungs in a patient whose ability to breathe is diminished or lost. Hospitals use International Classification of … code to report a patient received 96 consecutive hours or more (i.e., four days or more) of mechanical ventilation, it causes higher Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-followState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Knox – Town Clerk (Albany County) The Clerk did not … reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability analyses. As of December 31, 2019 the clerk's bank account held an …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsOverview – Membership and Enrollment
… About NYSLRS The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the United States with …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewState Comptroller DiNapoli Releases Municipal Audits
… funds. As a result, the board reduced its transparency of financial operations, and the public did not have an … a multiyear capital plan or clearly identify the source of funding for the capital reserves as a part of the budgeting process. Hamlin Morton Walker Fire District …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsTown of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations and … 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Village of Oxford – Justice Court Operations (2013M-219)
… to the DMV as paid, with no related records of receipt or deposit; and we identified a $3,500 shortage in the Court … been forfeited during our scope period but not deposited or remitted to the JCF. Over 903 tickets with outstanding … Board did not fully understand the deficiencies reported or take any corrective action until recently. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Child Care Licensing and Inspection
… with the exception of day care centers in New York City (NYC). The Division regulates and inspects child care …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionFire Safety (2015-MS-1)
… [read complete report - pdf] We also released ten letter reports to the … following municipalities: Cities of Ithaca [pdf] , North Tonawanda [pdf] , Plattsburgh [pdf] , Poughkeepsie [pdf] , … from five municipalities (Hempstead, Lindenhurst, North Tonawanda, Plattsburgh and Poughkeepsie) did not review or …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… including how and when disbursements should be made or optimal or targeted funding levels and why these levels are … funds as a financing source, funding one-time expenditures or funding appropriate reserves. Develop more realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Central New York Regional Market Authority – Financial Condition (2024M-18)
… [read complete report – pdf] Audit Objective Determine whether the Central New York …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of cash disbursements for the period January 1, 2013 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mTown of Eden - Real Property Tax Exemptions (2018M-231)
… on properties with a total assessed value of $7.7 million. The Assessors: Granted or subsequently maintained 20 … obtain annual renewal documentation as required, to ensure the exemptions were in compliance with State or local laws. … Appendix C includes our comment on issues raised in the Town’s response letter. … Determine whether select real …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Village of Muttontown - Board Oversight (2018M-251)
… operations. Key Findings The Board did not: Audit or cause an audit of the financial records for 2014-15 … for 2015-16 through 2017-18. Key Recommendations Audit, or cause a timely audit of, Village financial records. … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251