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State Agencies Bulletin No. 145
… Purpose To explain automatic processing of retroactive adjustments for closed contract periods … and displayed by the system. The adjustment will show in the employee's Time Entry record with the Earn Code "RCN". The Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentOversight of International Offices (Follow-Up)
… which was issued on June 28, 2013, concluded that, while Empire State Development (ESD) made significant improvements in … in this review. Other Related Audit/Report of Interest Empire State Development: Oversight of International Offices …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followQuality of Internal Control Certification
… Purpose To determine whether the Division of State Police (Division) submitted timely a quality Internal Control Certification to the Division of Budget (DOB) by April 30, 2012. Background In 1987, the … the required external quality control assessments and address identified deficiencies to bring the function into …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationOversight of Sidewalk Sheds (Follow-Up)
… Objective To determine the extent of implementation of the 15 recommendations included in our … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2023/07/06/oversight-sidewalk-sheds-followOversight of Chronic Absenteeism (Follow-Up)
… Objective The objective of this follow-up review is to determine the extent of implementation of the five recommendations included in our … and achievement. The Department had taken steps to address chronic absenteeism in New York school districts by: …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followOversight of Passenger Safety (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations made in our initial audit … to provide information on any actions that are planned to address the unresolved issues discussed in this report. … To …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… Purpose To determine if the Office of Temporary and Disability Assistance (OTDA) and the Department of Health (DOH) are adequately ensuring that hotels and … with sufficient guidance about corrective action plans to address unsatisfactory conditions. Material aspects of OTDA’s …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyDivision of Housing and Community Renewal Bulletin No. DH-11
… Pay Period 1L Background Pursuant to the determination of the Governor's Office of Employee Relations, these … rate) using the Action/Reason of Pay Rt Chg/PAV (Pay Rate Change/ Performance Advance). Increment Code 0004 - Effective … Page, using the Action/Reason of Pay Rt Chg/ PRM (Pay Rate Change/Promotion Recalculation). Automatic Update of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-11-april-1-2004-performance-advances-rent-regulationState Agencies Bulletin No. 734
… Purpose To inform the Department of Environmental Conservation of the procedure to return … inserting the above information. The Action Date will change to the date the process is run. Bargaining Unit Code … inserting the above information. The Action Date will change to the date the process is run. Job Data Incumbents of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… Purpose of Audit The purpose of our audit was to review the Town’s billing for sewer … the Town attorney to identify the appropriate manner to address any previous inaccurate billings. Review the terms of …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water … 1, 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County … significant unaccounted-for water and develop a plan to address the cause(s). The entire Board should conduct a …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mTown of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover Ridge sewer and water … monthly accountability. Implement compensating controls to address the lack of segregation of duties within the …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… shown, New York ranks first among the small group of states that send more dollars to the federal government than … bid protest decisions and commonly requested data. … The states Enacted Budget Financial Plan anticipates a dire …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, … to provide information on any actions that are planned to address the unresolved issues discussed in this report. Other …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followMitigation for Extreme Weather Conditions and Flooding
… an adequate investment in adaptation measures, climate change will have even greater adverse impacts on the MTA’s … Further, Metro-North does not have procedures to address all types of severe weather events and did not perform an assessment of …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingCortland County - Financial Management and Reporting (2019M-162)
… oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. Failed … the State Comptroller’s Office (OSC) 519 days late because of the condition of the records. Key Recommendations Fill key financial …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Property Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax … Credit (PTF Credit) payments approved by the Department of Taxation and Finance (Department) were appropriate and … calculation amounts. This includes incorrect payee and/or address information and PTF Credits calculated incorrectly. …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances … from sale of park land 3,476,488 3,476,488 Net change in fund balances (1,252,956) (570,962) 13,141,377 … $ 9,623,472 $34,893,106 The reconciliation of the net change in fund balances of governmental funds to the change …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-12019 Annual Audit
… Purpose The objectives of our examination were to determine whether payments were … 2018 and processed all claim payments in the SFS for all of 2019. Key Findings Our Office identified 1,208 errors … (e.g., Social Security Number, Date of Birth, Claimant Address, and Payment Address) in a more accessible format and …
https://www.osc.ny.gov/state-agencies/audits/2021/05/19/2019-annual-auditState Agencies Bulletin No. 618
… Purpose To inform agencies of the new procedure which will default work schedules … of regular biweekly wages when a mid-pay period change is made. If the employee has a mid-pay period … Pay Basis Code changes; however, the agency will need to change the work schedule if the employee’s work schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-code