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Controls Over Revocable Consents (Follow-Up)
… the extent of implementation of the five recommendations in our initial audit report, Controls Over Revocable Consents … and Franchises (Office) . The permission is granted in exchange for compensation to the City . Revocable consents … or a flat rate for 37 improvements that are specified, in accordance with the Rules. The property owners petition …
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… following are descriptions of the five budget entry types for Budget Transfers within a Business Unit: Apportionment – … segregation. A lump sum appropriation is an appropriation for which the budget bill does not specify 1) a particular … the MSC01 business unit or 2) a particular account code for those appropriations within the State Operations budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… transfers are authorized by §4 of the State Finance Law and annual budget bills which specifically identify the fund from which transfers are made and the fund receiving the transfer-in. All operating transfers are closely monitored and reported on by OSC and, pursuant to statutes, in most …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersPublic Safety – 2021 Financial Condition Report
… Number of Crimes and Crime Rates Rise for the First Time in Eight Years The number of crimes in seven categories increased for the first time since 2012, rising 1.5 percent to 341,908 … In SFY 2019-20, statutory changes to eliminate cash bail for most misdemeanor and non-violent felony offenses …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… in the governmental fund statements only when they mature or become due for payment within the period. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, Section 10.E - Reporting … that will be taken to prevent a shortage from happening in the future. 1. Prepare a voucher, as described in Chapter … advance account will agree to the reported advance amount on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query. Overages …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesCity of Mount Vernon – Budget Review (B21-6-3)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to … appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees are … maintain fund balance at a reasonable level. Monitor real estate transfer tax, mortgage tax, and Court fees revenues …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town of West Seneca – Purchasing (2015M-11)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s purchasing practices for the period … Key Recommendations Annually review the procurement policy to ensure that it is consistent with statutory requirements … the needs of the Town. Audit and approve claims prior to payment. Obtain written and oral quotes as required by the …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Worth – Financial Operations (2014M-323)
… May 31, 2014. Background The Town of Worth is located in Jefferson County and had a population of 231 as of the …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Stamford-Harpersfield-Kortright Fire District – Financial Activities (2020M-123)
… established adequate controls over financial activities to safeguard assets. Key Findings The Board did not establish … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the … established adequate controls over financial activities to safeguard assets …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/01/29/stamford-harpersfield-kortright-fire-district-financial-activities-2020mDisposition of Farm Assets
… Supervision (Department) appropriately disposed of the assets associated with its closed farms, including equipment, … facilities located throughout the State: Beacon, Clinton, Eastern, Elmira, Green Haven, Greene, Groveland, Mid-State, … the nature and extent of all the equipment and livestock on hand at the time of the farm closures in 2009, we did …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsOpinion 2010-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … and thereby be eligible to apply for loans from the New York State Emergency Services Revolving Loan Account …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Amusement Park and Fair Ride Safety
… Purpose To determine if the Department of Labor (Department) is … period, 42 Department staff made over 4,800 site visits to conduct inspections of rides across the State. In 2013 …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyAccuracy of Reported Cost Savings
… OMIG reported cost savings totaling $10.1 billion for 35 initiatives. Key Findings Although our audit showed the … we also estimate OMIG overstated savings from 27 of 35 activities examined by at least $1.2 billion as a result …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsSelected Financial Management Practices
… In November 2012, it assumed management responsibility of the Belleayre Ski Area in Highmount, New York, from the New York State Department of Environmental Conservation (DEC). The Public Authorities … and implement a plan to maximize year-round utilization of its facilities for local economic benefit of the …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesNon-Emergency Patient Transportation Services (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Non-Emergency Patient … is the largest municipal hospital and health care system in the country. HHC operates 11 acute care hospitals, four … services. These services must be authorized in advance by the patient's physician. The Corporation paid …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followLicense Fee Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the five … million. We found that the methods used by the Department to identify unlicensed businesses were not sufficient, and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followOverview – Reporting Elected and Appointed Officials
… To make sure your employees receive the benefits they’re due, you need to correctly report the time they work to NYSLRS. This presentation describes the specific …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewState Agencies Bulletin No. 2192
… is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000. Affected … 78, 79, 87 and 97 are affected. Effective Dates: Effective for payroll checks dated January 3, 2024 (Administrative) and … OSC will automatically increase the bi-weekly deductions for dues (code 201) as follows: Annual Salary Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2190
… rate decrease. Affected Employees: Employees eligible for the New York State Paid Family Leave Program are … premium rate and the maximum weekly employee contribution for coverage will be 0.373% (0.00373) of employees’ weekly wage. The maximum employee premium deduction for Paid Family Leave in 2024 will be $333.25 per …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2190-2024-nys-paid-family-leave-rate-decrease