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Internal Controls Over Selected Financial Operations
… military forces, which are composed of the New York Army National Guard, New York Air National Guard, New York … expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… Objective To determine the extent of implementation of the nine recommendations included in our initial audit … of the Contract With the Postgraduate Center for Mental Health ( 2015-S-88 ). About the Program Our initial report, … To determine the extent of implementation of the nine recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followState Agencies Bulletin No. 2197
… Purpose: The purpose of this bulletin is to inform agencies of the new chargeback process for direct-mailed 2023 form … provides agencies with the postage costs for the mailing of their employees' 2023 Form W-2 Wage and Tax Statements. … The purpose of this bulletin is to inform agencies of the new chargeback …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackNYS Common Retirement Fund Announces First Quarter Results
… The New York State Common Retirement Fund's (Fund) overall return in the first quarter of the state fiscal year 2015-2016 was 0.52 … with an estimated value of $182.5 billion, according to New York State Comptroller Thomas P. DiNapoli. "The first … The New York State Common Retirement Funds Fund overall return in …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Announces Second Quarter Results
… 30, 2015, the Fund had approximately 37.1 percent of its assets invested in publicly traded domestic equities and 15.1 … in international public equities. The remaining Fund assets by allocation are invested in cash (3.4 percent), … Fund is the third largest public pension fund in the United States. The Fund holds and invests the assets of the …
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsAccounts Payable Advisory No. 32
… and the IRS under the agency’s employer identification number (EIN). To ensure accurate and comprehensive federal reporting, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsState Comptroller DiNapoli Releases School Audits
… services are being procured in the most economical way. Poland Central School District – Claims Audit Process …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… benefits that he otherwise would not have been eligible for based on the collective bargaining agreement. Wyoming … district paid 11 professional service providers a total of $189,000 without using requests for proposals as required by the district’s procurement …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… software installed on Albany Water Board computers and mobile devices is not always appropriate and necessary. … unnecessary software on 60 computers (97 percent) and six mobile devices (32 percent) including gaming, streaming and … did not establish controls to prevent computer and mobile device users from downloading applications from …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1612
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s … are informed of the tax impact upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017State Agencies Bulletin No. 2411
… Process OSC will mail out employee’s 2025 W-2s Wage and Tax Statements postmarked no later than February 2, 2026. Undeliverable W-2s that cannot be delivered to the … for the mailing of their employees' 2025 Form W-2 Wage and Tax Statements. Agencies incur mailing costs based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackState Agencies Bulletin No. 2307
… agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal must be … the postage costs for the mailing of their employees' 2024 Form W-2 Wage and Tax Statements. Agencies incur mailing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… staff needs over all functions and determining how best to assign new hires to achieve the greatest reduction in …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… priorities and goals, avoid large fluctuations in tax rates and more effectively manage the use of unrestricted … funding needed reserves and reducing District property taxes; and ensure that reserve fund balances are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Lewis County – Court and Trust Funds (2024-C&T-1)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through January 24, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Lackawanna City School District – Financial Condition (2014M-119)
… multiple years. Because the District will have exhausted all its unexpended surplus funds, a slight timing difference …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Westchester County – Court and Trust Funds (2024-C&T-3)
… are deposited as required by court order. Pursuant to New York State Finance Law, county treasurers are required to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Town of Ogden – Financial Management and Justice Court (2014M-234)
… and has approximately 20,000 residents. It is governed by an elected Town Board, which consists of the Town … corrective action to address the issues identified by the annual external audit, allowing errors to occur and … and budget status throughout the fiscal year. Follow up on corrective action of Court findings included in its annual …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… the financial operations of the Port Kent Water District 1 and internal controls over the Tax Collector’s financial … The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. The Town, which … The water district’s accounting records are incomplete and inaccurate. The Board did not adopt realistic budgets for …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Opinion 89-24
… in the school district's code of ethics ( Matter of Samuel and Zohn, 25 Ed Dept. 228 [1985]). The inclusion of … self interest or partiality or economic impropriety (see, e.g., Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358 [2nd …
https://www.osc.ny.gov/legal-opinions/opinion-89-24