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Select Financial Management Practices
… and reporting of delinquent accounts receivable are in compliance with the Commission’s procedures for the period … which covered different periods of time. Key Findings We found the Commission’s capital planning and delinquent … and regulations. We found some minor improvements that can be made in each area, which we conveyed to the Commission …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesOpinion 2004-5
… Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not … is governed by sections 9104 and 9105 of the Insurance Law, unless a special law enacted by the State Legislature … the annuity would be tantamount to making a direct cash payment. Accordingly, it is our opinion that foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 94-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … purchase orders in excess of $5,000 in towns. There is no State statute which expressly authorizes the implementation … by the chief fiscal officer prior to the actual purchase (id.). As noted, neither section 110 nor any other statute …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Internal Control System Components
… To determine whether the Workers’ Compensation Board’s management of its internal control system appropriately … the head of each covered agency to certify compliance with the Act by April 30 of each year by submitting a … functions as the Internal Control Officer. This reporting relationship compromises the independence of the internal …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsState Agencies Bulletin No. 1952.1
… Used in Determining the Average Work Percent Active at 100% 100% Active at less than 100% (e.g. 75%) Reduced percent … the Flat Rate method (2.30815% for Yonkers residents and 0.50% for Yonkers non-residents). Please note that for payments … the Flat Rate method (1.95975% for Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedMedicaid Program – Oversight of Managed Long-Term Care Member Eligibility
… Objective To determine whether the Department of Health (Department) … enrollees. The audit covered the period from January 2015 to March 2021. About the Program Many of the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibilityState Agencies Bulletin No. 2035
… years of cumulative service. Employees must have a Payroll Status of Active or Leave With Pay (except Paid Leave … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating … must be used to process the adjustment. Please refer to Payroll Bulletin No. 1893 Reporting Adjustments to Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2035-new-15-year-seniority-pay-eligible-members-agency-police-services-unitThanksgiving Day Message from State Comptroller DiNapoli
… Thanksgiving is a time for celebrating all of the blessings in our lives … while our busy lives often distract us from appreciating what we have as New Yorkers and Americans, I hope you take … this holiday season and much happiness. … Thanksgiving is a time for celebrating all of the blessings in our lives …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliState Agencies Bulletin No. 2087
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2087-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryXV.14 Federal Admin Recoveries – XV. End of Year
… authority to other activity codes within the project. All Source 9 activity codes will have their status changed to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesManual Reporting – Enhanced Reporting
… their earnings under the correct instance. Employee Summary and Earnings Detail When reporting manually, each … you enter an employee’s monthly data. In the Employee Summary section, you enter an employee’s days worked, member …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingAccessing Retirement Online – Enhanced Reporting
… 8:00 am and 4:30 pm Eastern Time or use the help desk form . Rev. 2/23 … NYSLRS employers must have a username …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/accessing-retirement-onlineXII.8.B Matching – XII. Expenditures
… information is optional on all purchase order lines for commodities. Vouchers that reference purchase order lines … please see Chapter XI-A, Section 8 – Payment Tolerances of this Guide. Process and Transaction Preparation: Online … via bulkload. For additional instruction on this topic, visit job aid on matching published to SFS Coach. SFS Coach …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingTown of Urbana – Access Controls (2022M-4)
… configure network and computer user access controls. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Laurens Fire District – Financial Activities (2021M-43)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … adequate controls over District financial activities to safeguard assets. The Board did not segregate key duties … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… Services (BOCES) officials established controls to ensure online banking transactions were appropriate and … BOCES officials did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online banking transactions are not compared to supporting documentation. Bank agreements lack important …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Franklin-Treadwell Fire District – Disbursements (2021M-16)
… District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for … for appropriate District purposes. However, the failure to review disbursement activities increases the risk for … Key Recommendations Provide additional oversight to mitigate the lack of segregation of duties. Establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Minden – Budgeting (2014M-366)
… of our audit was to review the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. Background The Town of Minden is located in Montgomery County and includes the Village of Fort Plain … population of approximately 4,300. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… of our audit was to review the Town's financial operations for the period January 1, 2013 through August 31, 2014. Background The Town of Milton is located in Saratoga County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $5.9 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of South Bristol – Financial Management (2015M-140)
… of Town officials and employees who received or disbursed money in 2014. Key Recommendations Implement fiscal policies …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140