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Using Open Book New York
Join us for a demonstration of Open Book New York and learn how to access public municipal financial data for your own analysis. We will highlight the various reports available in Open Book New York and discuss potential uses of the data.
https://www.osc.ny.gov/files/local-government/academy/pdf/using-open-book-new-york-12-14-22.pdfFare Evasion (2019-S-7) 180-Day Response
To determine whether New York City Transit and the Metropolitan Transportation Authority Bus Company reported accurate estimates of revenue losses from fare evasion to the MTA Board of Directors, and whether the MTA has taken action through the Fare Enforcement and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s7-response.pdfImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15)
To follow up on the actions taken by officials of the Department of Health to implement the recommendations contained in our audit report, Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f15.pdfReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfAccounting for Capital Assets
A municipality's inventory of capital assets often represents its most significant investment of resources. This session will cover the proper accounting for these valuable assets. We will also discuss best practices to ensure these assets are properly safeguarded from theft or loss.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-assets-110624.pdfAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfHomes and Community Renewal: Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (2022-S-46) 180-Day Response
To determine whether residents of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s46-response.pdfState Agencies Bulletin No. 2059
… method. The amount of the taxable value is not considered salary for the purposes of computing retirement benefits. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 92-44
Whether pursuant to General Municipal Law 207m the chief of police of a city who is the permanent fulltime head of the police department must receive the same increases in the level of fringe benefits received by the highest ranking subordinate in a negotiating unit
https://www.osc.ny.gov/legal-opinions/opinion-92-44State Agencies Bulletin No. 2159.1
… by the State.If these charges were not reimbursed by the officer or employee, agencies must add these costs to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21591-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 2159
… by the State. If these charges were not reimbursed by the officer or employee, agencies must add these costs to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2159-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… Security fraud charges for stealing over $200,000 of retirement benefits paid to his deceased father. From October … 2017 through October 2022, Gritman stole $117,194 in pension benefits from the New York State and Local Retirement System and $87,790 in Social Security benefits. …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityState Agencies Bulletin No. 2086.1
… Laws of 2022, including the use of the new Direct Deposit Form for NYS Employees, AC 2772. Background Per Chapter 442 … on and after January 1, 2023, the Comptroller shall cause, in accordance with the rules and regulations promulgated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20861-updated-direct-deposit-guidanceState Agencies Bulletin No. 2086
… agency payroll offices with new direct deposit guidance and action steps to comply with Chapter 442 of the Laws of … 2772. Background Per Chapter 442 of the Laws of 2022, on and after January 1, 2023, the Comptroller shall cause, in accordance with the rules and regulations promulgated pursuant to paragraph (b) of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidanceXI.2.K Authorized Signatures – XI. Procurement and Contract Management
… 110 of the State Finance Law provides: Certification or approval of the accounts or vouchers of a department, or of a division, board, body, bureau, officer or employee in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2k-authorized-signaturesState Comptroller DiNapoli Releases Municipal Audits
… City Fire Department and the Village of Port Chester . "In today's fiscal climate, budget transparency and … to provide taxpayers the assurance that their money is being spent appropriately and effectively." Burnt Hills – … limits the ability to identify who made the collections. In addition, one of these employees has incompatible duties …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Data Breach
… Services to notify, within 24 hours following the discovery of a data breach or receiving notice of a data … Services to notify within 24 hours following the discovery of a data breach the chief information officer or …
https://www.osc.ny.gov/legislation/data-breachXI.14 Overview – XI. Procurement and Contract Management
… opportunities, Article 4-C of the Economic Development Law provides for regular, centralized public notice of state … opportunities Article 4C of the Economic Development Law provides for regular centralized public notice of state …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14-overviewState Agencies Bulletin No. 1852
… taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 91-14
… MUNICIPAL LAW, §119-o; TOWN LAW, §§198(9), 209-e(3): A town board, on behalf of a refuse and garbage district, may contract with villages … municipal corporation or district to perform by itself any function, power and duty or to provide by itself any …
https://www.osc.ny.gov/legal-opinions/opinion-91-14