Search

City of Lockport – Budget Review (B20-1-9)

… an independent evaluation of the City’s proposed budget for 2021. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …

https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9

City of Lockport - Budget Review (B19-1-7)

… an independent evaluation of the City’s proposed budget for 2020. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …

https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7

New York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders

… State Common Retirement Fund and The Church Commissioners for England have today written an open letter to ExxonMobil … and make clear, via their voting, that the time has come for change in the governance and strategy of the corporation. … at ExxonMobil. In short, we believe that the time has come for ExxonMobil shareholders to insist, unequivocally, on …

https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholders

CUNY Bulletin No. CU-661

… is to notify agencies of health benefits rate changes for HIP HMO Health Insurance. Affected Employees CUNY … is to notify agencies of health benefits rate changes for HIP HMO Health Insurance …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-661-city-new-york-hip-hmo-health-insurance-rate-changes

Cambridge Central School District - Medicaid Reimbursements (2019M-109)

… all Medicaid reimbursements to which it was entitled for services provided to eligible students. Key Findings The … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and rejected claims were not resubmitted for 1,280 eligible services totaling $25,004. Had these …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109

Lowville Academy and Central School District - Claims Audit Process (2019M-154)

… Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and … was also the Athletic Director, his audit of the claims for the athletic department was not independent. We reviewed … … Determine whether claims were adequately documented were for appropriate purposes and were properly audited and …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019m

Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)

… over selected financial activities to properly account for and safeguard Town funds. Key Findings The Board did not … The former account clerk did not reimburse the Town $499 for healthcare coverage. Key Recommendations The Board should … proposals, bids, change orders and vendor requests for payment. Auditing claims prior to payment. Establishing …

https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239

Use of New York State Snowmobile Trail Development and Maintenance Funds

… Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. Background In 1985, the New York … (Program) administered by Parks. Parks is responsible for authorizing payments, monitoring the Program, and planning for the development and maintenance of safe snowmobile trails …

https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0

State Agencies Bulletin No. 286

… processing and taxation of educational assistance benefits for 2001 Affected Employees Employees who received a taxable … assistance benefits provided to State employees for undergraduate courses, up to a $5,250 limit during the … In general, educational assistance benefits provided for graduate courses are taxable, unless they can be excluded …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefits

State Agencies Bulletin No. 302

… Purpose To provide a listing of employee addresses that do not meet United States Postal Service standards for bar … Not Barcodeable Report, contains employees' addresses that do not meet U.S. postal standards for bar code mailing. These … mailbox. … To provide a listing of employee addresses that do not meet United States Postal Service standards for bar …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/302-npay766-employee-address-not-barcodeable-report

State Agencies Bulletin No. 292

… processing and taxation of educational assistance benefits for 2001 Affected Employees Employees who received a taxable … Central Accounting System. Agency Reporting Reimbursement for courses processed through the Central Accounting System … to effectuate the withholding of taxes. Taxable amounts for 2001 should be entered into PaySR as soon as possible. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entry

Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)

… (BOCES) officials properly monitored and accounted for fixed assets. Key Findings BOCES officials did not properly monitor and account for fixed assets. Thirty-two (64 percent) of the assets … tested and valued at $64,300 were not properly accounted for. We found: 28 assets (computers, electrostatic sprayers, …

https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixed

IX.12.F CMIA Interest Liabilities – IX. Federal Grants

… Federal Government or the state to the other compensate for lost value (e.g. investment earnings) of funds. A federal … (which the Federal Government pays to the state) accrues for any covered program whereby a state pays out its own funds for federal assistance program purposes with valid …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilities

VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables

… a Cash Advance of this Chapter. Once the bank account is closed agencies must notify BSAO - Cash Management Unit via … included in the email. The bank account will be marked as closed in Cash Management’s records and will be inactivated …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advance

VII.1 State Revenues Overview – VII. State Revenues and Appropriated Loan Receivables

… New York State accounts for the receipt and disposition of all state resources in the … board or other agency of the state receiving money for or on behalf of the state from taxes, commissions, fees, … etc. be deposited to the State Treasury and accounted for in a joint custody fund to be paid pursuant to an …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii1-state-revenues-overview

Town of Sheridan – Disbursements (2023M-101)

… were adequately supported, properly approved and for Town purposes. Key Findings Claims and payroll-related … were not always adequately supported, properly approved or for Town purposes. The Town Board’s (Board’s) lack of … documentation indicating that they were received and for appropriate Town purposes, 234 totaling $313,112 were not …

https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101

State Agencies Bulletin No. 2197

… is to inform agencies of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 form W-2 for employees, an agency chargeback journal …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargeback

City of Amsterdam – Budget Review (B24-5-5)

… an independent evaluation of the City’s proposed budget for 2024-25. Background Chapter 531 of the Laws of 2019 … it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …

https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5