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State Comptroller DiNapoli Releases Municipal & School Audits
… salaries instead of overtime. As a result, residents are not being made aware of what the district expects to incur in overtime costs and the budgets are not transparent. Auditors analyzed the overtime paid to … result, officials lack assurance the capital asset records are complete and accurate, and that assets are protected from …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… The Department of Corrections and Community Supervision’s (DOCCS) tablet program provides incarcerated individuals with … and 1,100 active kiosks across 44 facilities. Although DOCCS established Directives that govern the tablet program … and address the secure use of devices, auditors found that DOCCS exerts little control over the tablet program to ensure …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1845
… (NTAX702) to report New York City wages on the annual Form W-2s (Wage and Tax Statement) of employees who received … New York City wages will be reported on the employee’s Form W-2. The Local Tax Data page determines whether local … taxes will be taken from the employee’s paychecks. The form IT-2104 is the New York Employee’s Withholding Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… Fund (Fund) has launched a multi-faceted initiative to hold publicly-traded corporations and their top executives … underrepresented racial minorities, companies that fail to disclose their workforce’s racial or ethnic diversity, and companies that refuse to embed diversity in their search for new board directors. …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionDomestic Violence Awareness, Prevention, and Assistance Programs
… To determine whether the Office for the Prevention of Domestic Violence provided effective awareness, assistance, response to, and prevention of domestic violence. The audit covered the period from … and safety issue in New York and affects individuals of all ages, genders, races, and socioeconomic backgrounds. …
https://www.osc.ny.gov/state-agencies/audits/2026/07/01/domestic-violence-awareness-prevention-and-assistance-programsState Agencies Bulletin No. 2015
… not processed automatically. Affected Employees Employees in the following bargaining units who meet the eligibility … employees based on the 2020 Salary Schedule (currently in effect). Effective Dates The April 2022 CSEA Performance … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-025) and NS positions (Grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2015-april-2022-civil-service-employees-association-csea-performanceOther Bulletin No. 77
… 1, 2024, to eligible M/C employees based on the April 2023 Salary Schedule (currently in effect). Effective Dates: … using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-77-april-2024-state-university-construction-fund-scfOther Bulletin No. 70
… Employees: Employees designated management or confidential in Bargaining Unit 96 who meet the eligibility criteria are … based on the April 2022 Salary Schedule (currently in effect). Effective Dates: The April 2023 SCF M/C … Eligibility Criteria: Performance Advance Employees in NS positions (Grade 600) which are equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-70-april-2023-state-university-construction-fund-scfOpinion 89-41
Whether a public hearing is required prior to the establishment of a service award program for the volunteer firefighters of a fire district pursuant to General Municipal Law Article 11A
https://www.osc.ny.gov/legal-opinions/opinion-89-41II.3.A Planning – II. New York State Financial Accounting
… AGENCY BUDGET PREPARATION Preparation of budget requests varies among agencies reflecting their … with staff preparing individual program requests. The head of the agency or its chief fiscal officer may hold internal … management. The call letter signals the official start of the budget process. It outlines, in general terms, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningXVI.3.B Fund Accounting – XVI. Financial Reporting
… will be established since unnecessary funds result in inflexibility and inefficient financial administration. … listed below and are discussed in greater detail later in this section. Governmental Funds General Fund Federal Special … characteristics of the different fund types is necessary for a complete understanding of governmental accounting. A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingOpinion 92-57
… or statutory amendments that bear on the issues discussed in the opinion. SEWER RENTS -- Interest and Penalties (by … STATE FINANCE LAW, §§112, 179-p; VILLAGE LAW, §11-1120: In the absence of an agreement approved by the State … and providing for the payment of interest by the State in the event of late payment, there is no authority for the …
https://www.osc.ny.gov/legal-opinions/opinion-92-57State Agencies Bulletin No. 1920
… Purpose The purpose of this bulletin is to provide agency instructions for new … must use the overtime factor of .00072 in the calculation when submitting any payments using override Earnings Codes … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeState Agencies Bulletin No. 1098
… Form W-2 and is subject to income and employment taxes. Agency Actions Reporting Taxable Fringe Benefits Agencies are … official work station and other trips unrelated to work. Agency personnel responsible for participating in reporting … that the valuation is, to the best of their knowledge, true and compliant with IRS regulations. Information about …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1098-reporting-taxable-value-personal-use-employer-provided-vehicles-andAnnual Financial Report
… instructions please refer to the Interactive User Manual in the Applications Resources section of this webpage. You … Financial Reporting Changes (Effective Fiscal Years Ending in 2023) [.pdf] Financial Statements Municipalities that … separately. Fire contributions are to be accounted for in the new code 9016.8 – Fire Retirement – Employee Benefits. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportOpinion 98-8
… opinion. PUBLIC CONTRACTS -- Preferred Source (requirement to obtain services from) -- Contracts Not Requiring Bidding … CORRECTION LAW, §184: A political subdivision is required to procure microfilming services, when available in the form, … the State Finance Law. You ask whether a town is required to obtain microfilming services from a "preferred source" or …
https://www.osc.ny.gov/legal-opinions/opinion-98-8Comptroller DiNapoli Releases Municipal Audits
… Fire Department , Town of Richmondville , Village of Suffern and Ulster County . “In today’s fiscal climate, … or auditing claims paid from grant proceeds. Village of Suffern – Financial Condition (Rockland County) From fiscal … Plymouth Vol Fire Dept Town of Richmondville Village of Suffern and Ulster Co …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Contracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… a five-year contract with PROMESA covering the period July 1, 2009 through June 30, 2014, totaling $12.5 million, to in … 30, 2014, for the MTAR program, PROMESA reported about $6.5 million in costs, which were offset by $3.7 million in … oversight of programs. However, officials do not expect wholesale changes to begin for several years, and then only …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incState Police Bulletin No. SP-228
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … to certain payments effective April 1, 2022 for Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17. OSC will systematically process the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-228-april-2022-implementation-location-pay-certain-counties-and-increasesComptroller DiNapoli, A.G. Schneiderman and U.S. Attorney Hartunian Announce Arrest and Indictment of New York State Assemblyman William Scarborough
… to $250,000. Prosecuting the state case is Senior Counsel Darren Miller of the Attorney General’s Public Integrity …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-ag-schneiderman-and-us-attorney-hartunian-announce-arrest-and-indictment-new