Search
XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … measures those transactions and events of the period that have increased or decreased the resources available for … statements omit recognition of assets and liabilities not arising from cash transactions. Therefore, they rarely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusSubway Wait Assessment
… in Manhattan and opened on October 27, 1904, the subway system has grown to 469 stations, most of which were built by … that make up the Service-Key Performance Indicator. The System Data & Research Division of Operations Planning at … assessment of 81 percent carry equal weight in the overall system-wide average. This likely resulted in higher …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentState Police Bulletin No. SP-121
… Purpose To inform the agency of OSC’s automatic processing. Affected … by the New York State Police Investigators Association in Bargaining Unit 62 Background The emergency appropriations … the 4% increase. OSC Actions After payroll processing for Pay Period 3L is completed, OSC will automatically insert …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-121-2010-salary-increase-state-police-employees-represented-new-york-stateAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… Purpose of Audit The purpose of our audit was to review the District’s employee compensation and benefits … $73.4 million. Key Findings District officials have generally established effective payroll-related policies and procedures but have not established formal and adequate policies and procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Background The District is a district corporation of the State, distinct and separate from the Town of Oneonta and … Issue a W-2 form for the Treasurer’s wages and take out withholdings from her gross pay, Perform a thorough audit … Issue a W-2 form for the Treasurer’s services, take out the required withholdings from her gross pay and report …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsDutchess County – Court and Trust Funds (2014M-293)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and … the Surrogate’s Court. Key Findings The County Clerk did not maintain up-to-date court and trust fund records. The …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/dutchess-county-court-and-trust-funds-2014m-293Compliance With Payment Card Industry Standards
To determine whether the City University of New York has provided sufficient guidance to the CUNY colleges regarding Payment Card Industry
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsLivingston County Court and Trust Funds (2022-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4College at Buffalo – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesIntroduction to Payroll
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-payroll-presentation-5.pdfState Agencies Bulletin No. 1668
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2018 Affected Employees Employees with … is not considered salary for the purposes of computing retirement benefits. Employee’s Paycheck/Advice Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-providedState Agencies Bulletin No. 1764
… Purpose The purpose of this bulletin is to provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and chauffeur services in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1764-procedures-reporting-taxable-value-personal-use-employer-providedColumbia County – Court and Trust Funds (2014M-353)
… Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and … We identified 15 instances of abandoned property that were not turned over to the State Comptroller. The County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353CUNY Bulletin No. CU-757
… Purpose The purpose of this bulletin is to provide agency instructions for processing the CUNY Health … than 6 months. Effective Dates Effective as of Institution Pay Period 19L/20C, paychecks dated 01/12/2023. OSC Actions A … Information The Health Benefits Buy Out earnings are not pensionable. Tax Information The CUNY Health Benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-757-city-university-new-york-cuny-health-benefits-buy-outContract Advisory No. 25
… Documents Submission System (EDSS) Guidance : The Office of the State Comptroller's Bureau of Contracts (BOC) launched the Electronic Documents … (EDSS) 5/9/2017. EDSS is available through the NYS Office of the State Comptroller Online Services System. EDSS is …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssState Agencies Bulletin No. 819
… Background Employees may have three (3) address types in the payroll system. The Home address type is required and … printed on their paycheck or direct deposit advice. The Mail address type also is optional and should be added for an … will be used for W-2 corrections and Nonresident Alien Form 1042-S if applicable. Additional Information re: Home …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/819-procedures-employee-address-changes-payservState University of New York Upstate Medical Center – Selected Travel Expenses
… the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesDiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… LLC were arrested in connection with a long-running scheme to steal over $1 million from the Medicaid program by billing … in a host of other complications in our community. It is not just an example of theft and fraud from the public, but … partners to investigate individuals who are believed to have exploited federally funded health care programs for …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their chances of quickly recovering from an IT … where they will go and how they will continue to do their jobs during a disruption. The details will vary … the plan and subsequent updates to all parties who have responsibilities in the event of a disruption; …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… Lake Volunteer Fire Department (VFD) Treasurer Timothy J. Brown pleaded guilty to grand larceny and agreed to repay the … and investigation by State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County … five years probation along with the $30,000 restitution. Brown also admitted pocketing $3,500 one summer from chicken …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theft