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Opinion 88-46
… of funds among the participants is to be made on a pro rata basis under the proposed agreement. The agreement …
https://www.osc.ny.gov/legal-opinions/opinion-88-46State Agencies Bulletin No. 1673
… with information regarding the outreach and escheatment of uncashed payroll checks issued in calendar year 2017 … and that certain payee notifications are issued. Effective Date(s) Checks with an original issue date between January 1, … in 2017 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) on March 8, 2019. Employees can …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1673-outreach-escheatment-2017-uncashed-payroll-checksState Agencies Bulletin No. 1595.1
… payroll checks originally issued in 2017 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) on April 22, 2019 . Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15951-outreach-escheatment-2017-uncashed-payroll-checksAccounts Payable Advisory No. 2
… is intended for Business Units who select a location of MAINCHECK when the default payment location is MAINEPAY. Business Units … to. In the Central Accounting System it was important when paying vendors via ACH to ensure that the invoice …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/2-processing-ach-payments-sfsVillage of Millbrook - Financial Operations and Procurement (2018M-135)
… officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts … Law. Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Street and Sidewalk Cleanliness (Follow-Up)
… Objective To assess the extent of implementation of the eight recommendations included in our initial audit … ). About the Program The New York City (NYC) Department of Sanitation (DSNY) has access to several data sources to …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-followTown of Chemung – Conflict of Interest (2022M-176)
… report – pdf] Audit Objective Determine whether any Town of Chemung (Town) officials had prohibited interests in Town … contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided … qualified as a contract with the Town. As sole owners of the auto service corporations, the Board members were …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Buffalo Academy of Science Charter School - Procurement (2019M-250)
… is used to procure goods and services. Key Findings The School’s procurement policy is not comprehensive. The Board … payments totaling $1.3 million, as required by the School’s policy. School officials made 26 purchases totaling $289,500 without …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … have required asset tags and/or were not on the inventory list. Three assets with combined purchase prices of more than … or had an incorrect location indicated, on the inventory list. The Board did not approve the disposal of 28 of the 35 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Plattsburgh City School District - Procurement (2019M-198)
… whether District officials procured goods and services in accordance with Board policies and applicable statutory … District’s purchasing policies and statutory requirements. Of the 15 purchase contracts we reviewed totaling $76,378 … not procured in accordance with the purchasing policy. Of the services obtained from seven professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198New Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. The Clerk-Treasurer … or canceled check images to help minimize the risk of unauthorized transactions or other errors or …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76County of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2021 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13State Agencies Bulletin No. 1729
… Purpose To inform agencies of the content information for the 2018 Form 1042-S Affected … Honoraria, or taking advantage of a treaty between their country and the U.S. with wages in tax year 2018 Background According to the IRS instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholdingComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea and Sentencing of Robert Wiesner in Bid-Rigging Case
… was originally indicted in November 2013 along with Daniel Lynch and John Maggio, local businessmen, and Nelson … public corruption." “The process for awarding contracts is supposed to be fair, competitive, and unbiased,” said … defendants are scheduled to proceed to trial on February 23, 2016. The charges against the remaining defendants are …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-and-sentencing-robert-wiesner-bid-riggingXII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State … policies, procedures, and guidance for Business Units when making payments to vendors doing business with New York …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2012
… Purpose The purpose of this bulletin is to notify agencies that OSC will be … all transactions to be submitted to SFS for check printing when SFS becomes available. Therefore, employees whose direct … institutions to be submitted to SFS for check printing when SFS becomes available. Therefore, the checks will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No. 2318
… Purpose: The purpose of this bulletin is to notify agencies that OSC will be … all transactions to be submitted to SFS for check printing when SFS becomes available. Therefore, employees whose direct … to be transferred for salary exchange processing when SFS becomes available. Therefore, reversal funds will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2318-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… for the 2020-2021 state budget which reflects an estimate of the economic impact and ongoing volatility stemming from … decisions should reflect economic and fiscal realities. I urge the Division of the Budget and the Legislature’s … leadership during these difficult times. The resources of my Office are available to assist your efforts and those of …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactOpinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … Facilities (procedure for acquisition of real property by district governed by separate board) IMPROVEMENT DISTRICTS -- … of commissioners, the town board is required to cause a map and plan of the proposed improvement, together with an …
https://www.osc.ny.gov/legal-opinions/opinion-88-9