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Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … 2012 budgeted operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… internal controls over selected financial operations for the period January 1, 2011, to December 31, 2012. … members. The 2012 budgeted appropriations were $315,802 for the general fund and $743,523 for the highway fund. Key Findings The Clerk’s cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Accounts Payable Advisory No. 30
… advisory is to inform Business Units of: the account codes for claims, awards, judgments and settlement agreements, and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for payments to recipients of claims, awards, judgments or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsTravel Advisory No. 10
… Name Description XIII.1 Employee Expense Reimbursement Overview Updated to indicate that moving expense … Values for Processing Payments in SFS Updated the Section Overview. XIII.9, Expense Types Attachment Allowed Values for … Chapter XIII, Section 1 – Employee Expense Reimbursement Overview Chapter XIII, Section 8 – Procedures for Employee …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsManagement of the Student-School Matching Algorithm
… audit covered selected high school admissions processes for school years 2018-19 through 2024-25. About the Program … apply. Students and their families complete applications for high school through MySchools, the official online platform for NYC families to search for and apply to public schools. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmState Agencies Bulletin No. 726
… Section 131.5 and clarifies the computation of salaries for certain employees who move from unallocated or … to statutorily graded positions. The legislation calls for a new option for calculating salaries for affected employees in addition …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementDiNapoli: Property Tax Exemptions Top $450 Billion
… other taxpayers generally bearing financial responsibility for the offset in tax burden, it is vital that exemptions be … outside of New York City (58.3 percent) were eligible for some type of tax exemption, according to DiNapoli's … percent decrease in both the number of properties eligible for exemptions (2.9 million in 2006) and their total value …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides support, … State. Local Districts' annual claims submission to OTDA for homeless housing was $2 billion or more for calendar years 2019 through 2022. The Onondaga County …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followMitchell-Lama Vacancies (Follow-Up)
… of their affordability; consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure … Developments are required to provide a written explanation for the apartments that have been vacant for more than 120 days as well as a plan of action to resolve …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followIndustrial Development Agency Board Governance (2017-MS-1)
… provided effective oversight of the IDAs’ operations for the period January 1, 2014 through May 31, 2015. … of the people of the State. An IDA’s Board is responsible for the IDA’s general management and control. In June 2016, … the efficiency and transparency of IDA operations 1 . For new projects, the law requires standard application forms …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1State Comptroller DiNapoli Releases Audits
… to ensure compliance with contract terms and deliverables. For 14 of the 20 contracts reviewed, ITS provided adequate … the contractor or consultant was meeting the deliverables. For the remaining six contracts, for which ITS paid out more than $156 million, there were …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsXII.6.L Replenishing an Advance Account – XII. Expenditures
… This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” … - Agency Payment Preparation and Submittal of this Chapter for instructions on how to submit a regular voucher. Business … that it spent the monies on in order to record spending for the items in question. For example, if the Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, for-profit special education provider located in Jamestown. … are between three and four years of age. CES is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualTown of Lyndon – Purchasing (2013M-149)
… audit was to evaluate internal controls over purchasing for the period January 1, 2012, through April 26, 2013. … comprises the Town Supervisor and four Councilpersons. For the 2012 fiscal year, budgeted appropriations totaled $184,000 for the general fund and $323,000 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Monroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… was to review the procurement of professional services for the period July 1, 2014 through April 26, 2016. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $129.26 … during the solicitation process, including documentation for the decisions made; and BOCES officials told us that they …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesIdentifying Fiscal Cliffs in New York City’s Financial Plan
… Please review our latest NYC Financial Plan Review reports for more information on fiscal cliffs. Last updated December … to New York City’s financial plan include one-time funding for some recurring spending initiatives, creating additional … federal pandemic aid spending. OSC examined expenditures for the City agencies that comprise nearly 90 percent of the …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planOpinion 2003-7
… and other recreational purposes, may be expended to pay reasonable and necessary preliminary costs, such as engineering and legal expenses, directly related to, and necessary to proceed with, an improvement to park land. Such moneys … Whether moneys may be expended to pay reasonable and necessary preliminary costs related to …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7CUNY Bulletin No. CU-736
… overtime such as CVO (Covid-19 OT Override) is needed, ARC must be used. When an adjustment to non-COVID-19 related … or Time Entry page in Payserv. The Earnings Codes AJR, ARC, and ARO must be reported as follows: Earnings Begin … employee’s taxable gross and reported on the employee’s Form W-2. The adjustments (AJR, ARC, and ARO) are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateState Comptroller DiNapoli Releases Municipal & School Audits
… certified. Officials also accepted incomplete time records for processing payroll and none of the 67 timecards reviewed contained all punches for time in/out. Additionally, inaccurately calculated … collection records and staff did not issue receipts for collections or maintain inventory records for the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Calculating Days Worked – Enhanced Reporting
… Cities, Towns, Villages and Miscellaneous Employers (For Example, Libraries and Authorities) Full-time employees … bereavement leave, holidays or time off in lieu of payment for overtime. Example 1: A highway crew employee works seven … during the report period. The total number of hours worked for the month is: (22 days) × (4 hours per day) = 88 hours …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/calculating-days-worked