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Town of Nanticoke – Financial Condition Management (2017M-186)
… a population of approximately 1,600. The Town is governed by an elected five-member Town Board. General fund budgeted … Budgeted general fund appropriations exceeded expenditures by an annual average of 15 percent for the last three years. The general fund’s year-end fund balance increased by 75 percent over the past three years. Town officials have …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186State Agencies Bulletin No. 1160
… using the overpayment earn code or the AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-andCapital One Bank Accounts
… Purpose To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation Authority (MTA) at Capital One Bank and to assess the appropriateness of financial transactions … To determine the purpose of 15 unauthorized bank accounts established by …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… sets forth the basis for recognizing an appropriated loan receivable. Process and Document Preparation: There are … and notes - This account includes receivables created by loan and note transactions reported by public benefit … Generally, the basis for recognizing an appropriated loan receivable is set forth in Section 40-a of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsDivision of Housing and Community Renewal Bulletin No. DH-34
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … of New York and the Rent Regulation Services Unit provide for the payment of Performance Advances and Longevity … current grade on the 4/1/08 Salary Schedule are eligible for a Performance Advance if the employee: has completed one …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-34-october-2008-performance-advances-and-longevityDivision of Housing and Community Renewal Bulletin No. DH-31
… the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 1L, OSC will … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-31-april-2008-performance-advances-and-longevity-paymentsSubmitting Payments for NYSLRS Members – Enhanced Reporting
… With each report, you must submit payment for the total amount of contributions, loans and service … to be notified when the account will be debited. You can mail the form (address is on the form) or complete and … more than what you’ve authorized. If you report and pay for more contributions than are owed, the contributions will …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did not effectively manage the general and highway fund balances, allowing excessive …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYC Finances Gain Stronger Footing
… billion today. In all, federal aid will make up 16 percent of FY 2021 revenues, twice the level of aid in FY 2019. More than two-thirds of federal relief will be used for spending that will not …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingOpinion 88-55
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … company books for audit); (requiring submission of report by chief of fire department) GENERAL MUNICIPAL LAW, §209-d; … village board for audit, the village board may make such a requirement a condition to entering into fire protection …
https://www.osc.ny.gov/legal-opinions/opinion-88-55State Agencies Bulletin No. 1163
To explain OSCs automatic processing and to provide agencies with instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1163-implementation-2005-2011-retroactive-increases-additional-payments-andCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… $227,000 which can fund average unemployment expenditures for 78 years. Did not ensure $2.2 million was properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementState Agencies Bulletin No. 422.3
… Under the current business process, state agencies submit Form AC 3197, Request for Direct Deposit Delete/Reversal, to … allows the State, through the financial institution, to debit the account to recover any salary to which the employee … that was deposited to the account in error. Refer to the authorization on the AC2772 , Direct Deposit form for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversalArea #9 – Wireless Network – Information Technology Governance
… data traversing the network; Requiring an access password for users and enabling the most secure encryption available …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkAnnual Assessment of Market Orders for 2015 and 2016
… Purpose To determine whether the Department of Agriculture and Markets (Department) had adequate … its assessable expenses related to its administration of Article 25 of the Agriculture and Markets Law. Our audit covered the … To determine whether the Department of Agriculture and Markets had adequate procedures in place …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016DiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… of Potter Clerk Julie Brown was sentenced to six months in Yates County jail today for stealing nearly $27,000 in public funds for her personal use. Her thefts were … of Potter Clerk Julie Brown was sentenced to six months in Yates County jail today for stealing nearly $27000 in …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000DiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… State Comptroller Thomas P. DiNapoli, the U.S. Attorney for the Northern District of Georgia Ryan K. Buchanan and the Inspector General for the Social Security Administration Gail S. Ennis today … announced the arrest of a Georgia resident, Sandra Smith, for allegedly stealing over $450,000 in New York state …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsState Agencies Bulletin No. 2126.2
… This Bulletin Supersedes Payroll Bulletin 2126.1 Purpose The purpose of this bulletin is to inform agencies of the implementation of Paid Parental … The purpose of this bulletin is to inform agencies of the implementation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21262-paid-parental-leave-fullState Agencies Bulletin No. 2126.1
… This Bulletin Supersedes Payroll Bulletin 2126 Purpose The … agencies of the implementation of Paid Parental Leave for certain State government employees and provide guidance for entering the leave transactions in PayServ. Affected Employees All eligible employees meeting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21261-paid-parental-leave-fullState Agencies Bulletin No. 2126.3
… This Bulletin Supersedes Payroll Bulletin 2126.2 Purpose: … agencies of the implementation of Paid Parental Leave for certain State government employees and provide guidance for entering the leave transaction in PayServ. Affected Employees: All eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21263-paid-parental-leave-full