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Management's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68)
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of future ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68.pdfDiNapoli: Audit Recommends Better Protections for Child Performers
… of Labor is falling short in enforcing New York’s laws to protect child performers, according to an audit released … when money is turned over to it for the trust account. Where there are poor records or incomplete records, it is … is included in the audit. For a copy of the audit, go to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… Major changes to the federal tax code being considered by the President and Congress would … state and local taxes, which has been part of the federal income tax since its inception in 1913, would be eliminated. … The administration seeks to reduce the number of tax brackets from seven to three, with rates of 10 percent, 25 …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… New York State received 84 cents for every dollar it sent in taxes to the federal government … federal income tax collections from the state rose. New Jersey had the next largest deficit at $27.5 billion. Florida …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backState Agencies Bulletin No. 1726
… become eligible for the payment if they return to the payroll in a seasonal hourly position within the fiscal year. … (Deptid 09180) Or the date the employee returned to the payroll in an eligible seasonal position OT Eff Date: Same as … calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1726-april-2019-longevity-payment-long-term-seasonal-employeesComptroller DiNapoli Releases State Audits
… now retains energy usage data so reduction achievements can be measured appropriately. Department of Environmental … were still needed or whether they could be scaled-back to help reduce costs. Auditors estimated that by reducing … not pay for certain procedure codes billed in combination with other procedure codes unless the provider includes a …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Signal Maintenance, Inspections, and Testing
… signal malfunction occurs, a portion of the track must be shut down until the signal is fixed. Depending on the location of …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingSelected Aspects of Capital Program Project Management
… (MTA) – New York City Transit’s (Transit) Department of Capital Program Management (CPM) has a formal capital project … The MTA is a public benefit corporation established by the State Legislature. Transit is an affiliated agency of the MTA … to improve New York City’s transit system by designing and building world-class capital projects. As of May 30, 2018, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementCUNY Bulletin No. CU-605
… for Successor Agreements, between The City University of New York and various unions including the International … 2017 annual payment for nursing titles. Effective Date(s) Institution Pay Period 19C; paychecks dated 12/21/2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-605-december-2017-uniform-allowance-paymentDiNapoli: Fix Delays With Child Support Payments
… had the nation's second-highest balance of undistributed child support collections (UDC), totaling approximately $59 million … a number of problems that need correcting. "Child support payments are languishing in government coffers. This is a …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsState Agencies Bulletin No. 1640
… contained in the 2016-2021 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and … during each of the previous five years. Effective Date(s) Payments may be submitted for Administration Extra Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1640-april-2018-longevity-payment-long-term-seasonal-employeesCUNY Bulletin No. CU-517
… Purpose To provide agency instructions for processing the December 2015 Uniform Allowance Payment Affected … Checks If the agency has made an effort to deliver the check to the employee but the check has been returned and is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-517-december-2015-uniform-allowance-paymentDiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… if food service workers were tested for tuberculosis (TB), according to an audit released today by New York State … that one shelter, Traveler's Safe Haven, (274 West 40th St, Manhattan) did not have the required food service …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersPreferred Source Contracting
… Purpose To determine how State agencies and facilitating agencies are … work is being completed by disabled workers. NYSID’s own Quality Management Program does not provide adequate …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingChanges in Federal Policies Pose Significant Risks for New York City's Budget
… Projected budget gaps for New York City in the coming years appear manageable, but tax changes and budget cuts on the federal level pose a … fiscal policies constitute the greatest risk to the city since the Great Recession," DiNapoli said. "New York City’s …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetDiNapoli: New York City's Budget Benefits From Strong Economic Growth
… New York City’s budget is balanced for fiscal year (FY) 2016 and the out-year budget … economic conditions, according to an analysis released today by New York State Comptroller Thomas P. DiNapoli at the … ten-year capital strategy, valued at $83.8 billion through 2025. Debt service would reach $7.5 billion by FY 2019 and …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growthNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… York City's economy is robust and the fiscal year 2019 budget is balanced under current conditions," DiNapoli said. … come from efficiencies that improve agency operations. Since the beginning of FY 2018, new needs increased agency … Council 37. It also announced an agreement with the Municipal Labor Committee to generate $1.7 billion in health …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… to increase. Even when uncollected tolls can be billed, law firms hired to collect outstanding tolls and fees have not … Motor Vehicles. DiNapoli's audit also found that the three law firms hired by TBTA were not effective in collecting from …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tolls