Search
City of New Rochelle – Financial Condition (2014M-158)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … deficits for each of the last three years. City officials do not report cash assets in each fund’s cash account. All …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… and reports for the period January 1, 2013 through March 21, 2014. Background The Town of Perrysburg is located in … and reports for the period January 1 2013 through March 21 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169State Agencies Bulletin No. 1764
… use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year … gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. OSC … of the vehicle is for a reporting period of less than the full 12 months, then employees have the option of using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedComptroller DiNapoli Releases Municipal Audits
… properly collected, reported and remitted moneys received. Cash receipts of $892 were recorded but never deposited into … order to reduce the need for significant increases in the real property tax levy. West Hill Fire District No. 3 – … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1561
… pensionable overtime earnings limit for Tier 6 Employee Retirement System (ERS) members is $15,721 for fiscal year … Affected Employees Employees who are Tier 6 members of ERS Plan Type 7Y Effective Date(s) Institution and Administration Paychecks for fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1561-tier-6-pensionable-overtime-earnings-limit-fiscal-year-2017-18Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… that they complied with competitive bidding statutes when awarding two contracts totaling $549,000 and did not …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegePayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… Certain payments generally may be made without going through the routine claims auditing process. Generally these payments are approved through some other authorization process or are the result of … System as billed by OSC. These types of payments should not be included on the abstract of audited claims. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditOrdinary Death Benefit – Article 14 Benefits
… payable to your designated beneficiary if you have 90 days of service and your death occurs: While you are on the … while receiving those benefits; or Within 12 months of the last date you were receiving salary, provided you were not …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefitOpinion 88-16
… to the "sum collected". Therefore, since the 5% poundage fee is based on the amount collected by the sheriff, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-16Health and Safety of Children in Foster Care
… to ensure the health and safety of the children placed in foster care. The audit covers New York City children who … with their contractual obligation to conduct visits and record them timely. Moreover, technical problems with … its own report, it appeared without merit, as “there is no record of any complaint to the State Central Register or …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careUse of Electronic Benefit Cards at Prohibited Locations
… with 20 or more transactions at the Turning Stone Casino, including 1 recipient with 71 EBT card transactions …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsGreenville Central School District – Information Technology (2016M-221)
… was not kept up to date, properly distributed or tested on a regular basis. The District’s web filter permitted categories that did not appear to be for … use policy to include the use of personal devices on the District’s network and acceptable use of District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221State Agencies Bulletin No. 795
… Department of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … the highway rights-of-way. Eligibility Criteria Employees in Bargaining Units 02, 03 or 04 are eligible for the $500.00 … parkway systems at least 1/3 of the time actually worked in the previous calendar year. The lump sum payment must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/795-50000-lump-sum-payment-special-assignment-duty-pay-sad-certain-employeesVillage of Munnsville – Financial Operations (2012M-239)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the Village’s financial operations for the period June 1, 2011, … and reports, or have an officer, employee, or independent public accountant do so. … Village of Munnsville Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Town of Galen – Financial Management (2014M-341)
… did not properly account for reserves within the operating funds that financed them and does not budget to fund … overestimated expenditures within the town-outside-village funds. The Board did not create a comprehensive, multiyear … and implement a plan for establishing and using reserve funds. Establish written policies and procedures governing …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-galen-financial-management-2014m-341Village of Washingtonville – Financial Condition (2013M-346)
… in operating deficits in the Village’s three operating funds (general, water and sewer). During the period covered … to be overexpended causing deficits in these funds. The Board allowed appropriations to be overexpended … trends, and plans for the future use of reserve funds. Frequently monitor and update the plans to ensure that …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346CUNY Bulletin No. CU-457
… Increment Code 0103) Position Data and Job Data do not match Invalid Increment Code/salary: If the Increment Code is … Increment Code 0103) Position Data and Job Data do not match Invalid Increment Code/salary: If the Increment Code is … Initiative (RRI), then the position must be corrected to match the appropriate salary step or vice versa. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-457-january-2013-increments-city-university-new-york-cunyAccounts Payable Advisory No. 5
… USPS and Related Postal Services . Please note there is a new requirement for entering information in the Invoice Field …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageState Agencies Bulletin No. 1841
… Purpose The purpose of this bulletin is to notify agencies that the pensionable … period ending September 30 of the previous year. Effective Date(s) Effective as of Administration Paychecks dated July … regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1841-tier-6-pensionable-overtime-ot-earnings-limit-school-year-202021Opinion 92-57
… Code which were amended in 1990 to impose a late charge of 10% on any bill not paid by the due date as specified on the …
https://www.osc.ny.gov/legal-opinions/opinion-92-57