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Marcellus Central School District – Online Banking (2020M-66)
… whether District officials established controls to ensure online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions, but they could further … require confirmations for all electronic transactions. The online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Town of Oyster Bay - Financial Condition Management (2020M-74)
… ] Audit Objective Determine whether the Town Board (Board) and Town officials effectively managed the Town’s financial condition. Key Findings The Board and Town officials need to continue to improve their management and oversight of the Town’s financial condition. Three of the …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74State Agencies Bulletin No. 1724
… Purpose To explain OSC and agency procedures for the use of the Leap … 29th falls, the biweekly salary calculation is changed to calculate the biweekly payment based on 366 days in that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1724-leap-year-salary-calculation-fiscal-year-2019-2020Town of Pawling – Procurement (2021M-17)
… did not: Develop detailed procedures for procuring professional services in their procurement policy. Seek competition for professional services obtained from eight service providers paid $342,770 of the 10 professional services tested. Competitively bid for …
https://www.osc.ny.gov/local-government/audits/town/2021/06/18/town-pawling-procurement-2021m-17CUNY Bulletin No. CU-692
… between the Comptroller of the City of New York and the NYC District Council of Carpenters (UBCJA), providing rate … General Wage Increase CUNY employees represented by the NYC District Council of Carpenters, UBCJA who are in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-andOpinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are …
https://www.osc.ny.gov/legal-opinions/opinion-91-43State Agencies Bulletin No. 990
… with Peace Officer status under Section 2.10 of the New York State Criminal Procedure Law who meet the … letter to the 2007-2011 Agreement between the State of New York and PEF, a pilot incentive program was established … member with Peace Officer status under Section 2.10 of the New York State Criminal Procedure Law; Assigned to carry a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 941
… Purpose To provide instructions to agencies for processing the 2009 … of Parks, Recreation and Historic Preservation: Chief of Regional Park Police 1 $625 Chief of Regional Park Police 2 $625 Chief …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/941-2009-uniform-cleaning-and-maintenance-allowance-employees-designatedReporting on Foreclosure of Real Property Funds – Kings County
… payment of any surplus funds to the County Clerk within five days of closing), and files the Report of Sale with the … court grants an extension. Referees are selected from a list of eligible referees established under Part 36 of the Rules of the Chief Judge (Part 36 Eligible Fiduciary List). The court verifies the eligibility of the referee …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyNew York State Comptroller DiNapoli Statement on Federal Tax Reform
… House and Senate Republican tax plans are both profoundly bad deals for New York. Cutting or eliminating state and … care and other essential services. At the end of the day, the approach taken by both the House and Senate will … House and Senate Republican tax plans are both profoundly bad deals for New York …
https://www.osc.ny.gov/press/releases/2017/11/new-york-state-comptroller-dinapoli-statement-federal-tax-reformVillage of Unadilla – Procurement (2022M-182)
… whether Village of Unadilla (Village) officials used a competitive process to procure goods and services. Key … $57,898 which were subject to the procurement policy. Insurance coverage and professional services totaling … and the procurement policy. Award contracts for insurance coverage and professional services only after …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Green Tech High Charter School – Payroll (2023M-157)
… – pdf] Audit Objective Determine whether Green Tech High Charter School (School) officials accurately paid employees’ salaries … Made payroll calculation errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Clymer Central School District – Payroll (2023M-168)
… employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments … agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District officials: Made …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168South Jefferson Central School District – Payroll (2024M-31)
… [read complete report – pdf] Audit Objective Determine whether South Jefferson …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Hammondsport Central School District – Multiyear Planning (2024M-54)
… and capital plans. Key Findings District officials did not develop comprehensive written multiyear financial and … practice of consistently appropriating $1.4 million in fund balance over these three fiscal years that is not needed to finance operations is, in effect, a reservation of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Accounts Payable Advisory No. 32
… for 1099 reporting SFS payments using a Single Payment Vendor ID and for non-SFS payments Guidance: Consistent with … to Financial Operations (GFO), Chapter XII, Section 5.K.2 - Processing Payments Subject to Federal Reporting , OSC's … regular vendor IDs and to the Internal Revenue Service (IRS) for reportable payments processed within the Statewide …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsXI.7.B Repayment Agreements – XI. Procurement and Contract Management
… be established for the repayment of past-due debt. See XI.7.C Deferred Payment Arrangements for additional … corresponding to repayment agreement F654321. (See XI.2.B Contract Numbering for additional information.) … Module and require a New York State Customer ID. See XI.7 Revenue and Repayment Agreements for additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsFollow Us & Subscribe
… social platforms and subscribe to the State Comptrollers Weekly Newsletter …
https://www.osc.ny.gov/subscribeTown of Lapeer – Budgeting (2024M-127)
… the Town of Lapeer (Town) Town Board (Board) developed and adopted realistic budgets. Key Findings The Board did not develop and adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the 2024 appropriations, as of December …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Medicaid – Federal Funding and New York
… OSC analysis FIGURE 2 – Medicaid Revenue by Department FY 2026 Preliminary Budget (in millions) Department FY 2025 FY 2026 Human … and statutorily-mandated in New York State Elder Law, NY Connects provides access to information and assistance for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nyc