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XVI.3.H Materiality – XVI. Financial Reporting
… each particular case. Except as provided in the instructions to the Agency Financial Reporting Package, no … or may eliminate information deemed to be immaterial. Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityRetirement Contribution Borrowing Limits
… amount that certain Tier 6 members of the New York State and Local Retirement System may borrow against retirement … amount that certain Tier 6 members of the New York State and Local Retirement System may borrow against retirement …
https://www.osc.ny.gov/legislation/retirement-contribution-borrowing-limitsState Agencies Bulletin No. 1837
… symptoms of COVID-19 and are seeking a medical diagnosis. Wages are paid at the employee’s regular rate of compensation … to the COVID-19 public health emergency. Employee wages under the EFMLA are paid at a rate of two-thirds of the … Federal or State Law’s regarding COVID-19. All benefits under the FEPSLA and the EFMLA are available to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDiNapoli: School District Tax Levy Cap to Remain at Two Percent
… by State Comptroller Thomas P. DiNapoli. This 2 percent cap affects the tax cap calculations for 676 school districts as well as 10 … 60 percent voter approval of their budget. For the list of allowable tax levy growth factors for all local governments, …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentComptroller DiNapoli Releases State Audits
… apparent business needs. Department of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) … An initial report, issued in March 2013, determined DOT was not collecting all unpaid lease and permit fees. At the time of the audit, DOT was owed $6 million in lease and permit revenues, …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner. … Determine whether the KIPP Troy Prep Charter School School Board of Trustees Board and officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsDelaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… - pdf ] Audit Objective Determine whether the Purchasing Agent ensured that goods and services were procured in … policy and procedures. Key Findings The Purchasing Agent did not ensure that goods and services were procured in … as required by the Board-adopted policy. The Purchasing Agent could not provide documentation to support efforts were …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesRockland County – Budget Review (B21-6-12)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… [ read complete report - pdf ] Audit Objective Determine whether the Western … Program tickets in accordance with the New York State Gaming Commission’s (Commission) Regulations and Guidelines: …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andXII.5.H Appropriate Payment Amounts – XII. Expenditures
… Finance Law, Business Units cannot submit a voucher for payment unless goods or services and a proper invoice have … voucher. However, Business Units must retain and produce payment documentation to the Office of the State Comptroller … Finance Law Business Units cannot submit a voucher for payment unless goods or services and a proper invoice have …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsTown of Webb Union Free School District – Financial Management (2022M-53)
… officials adopted realistic budgets and properly managed fund balance in accordance with statute. Key Findings The … not adopt realistic budgets and did not properly manage fund balance. The Board consistently overestimated … by a total of $3.7 million (16 percent) and appropriated fund balance totaling $3.5 million that was not needed. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53County of Rockland – Budget Review (B20-6-13)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Countys proposed budget for the 2021 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13City of Troy – Budget Review (B20-5-11)
… and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Changing Employers – Membership and Enrollment
… be sure they understand the consequences to their NYSLRS membership For example, ERS sheriff or correction officer … retirement plan, they can join ERS and transfer their membership and service credit from PFRS into ERS. Rev. 12/23 …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersRPF 23-15 - Amendment #1
The Office of the State Comptroller (“OSC”) is seeking mainframe technical support services solution to assist OSC in administering IBM zSeries hardware and associated technology.
https://www.osc.ny.gov/files/procurement/pdf/rfp23-15-amendment-1.pdfCollection of Fines Related to Tenant Complaints(follow-Up) (2023-F-9) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Collection of Fines Related to Tenant Complaints (2018-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f9-response.pdfImproper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up) (2023-F-3) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Supplemental Maternity Capitation Payments to Managed Care Organizations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f3-response.pdfCollection of Fines Related to Tenant Complaints (Follow-Up) (2023-F-9)
To assess the extent of implementation of the six recommendations included in our initial audit report, Collection of Fines Related to Tenant Complaints (2018-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f9.pdfNondiscretionary Spending and Budgetary Management
Nondiscretionary spending as a share of total funds spending has declined from a peak of 43 percent in FY 2014 to 38 percent as of FY 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2024.pdf