Search
XVI.3.K Interim Reporting – XVI. Financial Reporting
… to this policy are required due to the shorter time frame in which interim statements must be prepared. Exceptions are … prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in the interim period in which the revision is made and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingCity of Amsterdam - Budget Review (B22-5-3)
… bargaining agreements (CBAs) have expired and another two will expire at the end of 2021-22. The CBAs cover the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… through December 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health … insurance coverage to over 1.2 million active and retired State, local government, and school district employees, and …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesTravel Advisory No. 18
… XIII, Section 9 - Allowed Values for Processing Payments in SFS Reference : Guide to Financial Operations: Chapter … XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance : The Office of the State Comptroller updated the following in Chapter XIII, Section 9 of the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/18-gfo-updates-chapter-xiii-section-9-allowed-values-processing-payments-sfsCity of Amsterdam - Budget Review (B21-5-5)
… obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5City of Amsterdam – Budget Review (B20-5-8)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … certain significant revenue and expenditure projections in the 2020-21 adopted budget are not reasonable and other … and does not appropriate enough money for contingencies in the refuse and recreation funds to provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8City of Lockport – Budget Review (B20-1-9)
… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and … becomes available. The proposed budget includes State aid and sales tax estimated revenues of $2.1 million …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Unified Court System Bulletin No. UCS-292
… Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, 115XX, 117XX, 118XX … their Form W-2 (Wage and Tax Statement) wages (Federal, State, and Local, if applicable) grossed up (increased) for … and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-292-prepaid-legal-service-benefit-unified-court-system-ucsCUNY Bulletin No. CU-690
… Manhattan 100XX, 101XX, 102XX Staten Island 103XX New York State Zip Codes Nassau County 110XX, 115XX, 117XX, 118XX … their Form W-2 (Wage and Tax Statement) wages (Federal, State, and Local, if applicable) grossed up (increased) for … and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-690-prepaid-legal-service-benefit-cuny-employeesDiNapoli: Better Oversight Needed at Homeless Shelters
… risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring of 2019, 96 (60 percent) were in unsatisfactory condition. Twenty-one of those were identified in poor condition in prior audits by the Comptroller. At both …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersCity of Lockport - Budget Review (B19-1-7)
… an independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Liverpool Central School District – Information Technology Assets (2020M-59)
… cannot be assured that IT assets are adequately accounted for and protected from loss, theft, misuse and obsolescence. … Ensure IT inventory records include the necessary detail for recording IT purchases and tracking hardware assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/liverpool-central-school-district-information-technology-assets-2020m-59Monsey Fire District – Board Oversight (2020M-62)
… Determine whether the Board provided adequate oversight to ensure District financial records and reports were … audited. Key Recommendations Ensure AUDs are submitted to OSC within 60 days after the close of the fiscal year. … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62City of Syracuse – Water System Cybersecurity (2019M-173)
… have service level agreements (SLAs) with its IT vendors. In addition, sensitive IT control weaknesses were … local user accounts, including disabling unneeded accounts in a timely manner. Establish a process for staying current …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173State Agencies Bulletin No. 1839
… the 2020 Institution Teacher Summer Session Payments and to inform agencies of new Earnings Codes used to process … outlines the number of contract days for each Department. Retirement and Deduction Information For Calendar (CAL) … credit days for employees who are members of the New York State Employees’ Retirement System (Plan Type 7Y) and have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1839-new-procedures-processing-2020-summer-session-payments-institutionCUNY Bulletin No. CU-661
… Purpose The purpose of this bulletin is to notify agencies of health benefits rate changes for HIP … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY Central Office. … The purpose of this bulletin is to notify agencies of health benefits rate changes for HIP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-661-city-new-york-hip-hmo-health-insurance-rate-changesOversight of Select High-Technology Projects
… other payments and with certain requirements for private investment and creating high-tech or other jobs. … of jobs and generate billions of dollars in private investment. Since 2013, ESD has approved $2.2 billion for … through SUNY Poly and the Buffalo Billion initiative (an investment announced in 2012 for the Buffalo area economy to …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsLowville Academy and Central School District - Claims Audit Process (2019M-154)
… Ensure that the claims auditor is not directly involved in the purchasing function. Develop procedures to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mTaconic Hills Central School District – Financial Management (2019M-155)
… - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets to maintain fund … beneficial to taxpayers. … Determine whether the Board and District officials adopted realistic budgets to maintain fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Use of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance … is used for its intended purpose. Background In 1985, the New York State Legislature required the Office of Parks, …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0