Search
2015 Year End Report
… Background The Board administered four sole custody funds in 2015.Board staff enter workers’ compensation claims data …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportCooperstown Central School District – Financial Management (2024M-65)
… were not transparent with taxpayers and levied more taxes than necessary to fund operations. From fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65DiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… Thomas P. DiNapoli. “Midtown and the Financial District are two of the largest business districts in the world. Demand for space led citywide office sector property values to more … York City’s office sector reached a total of 1.6 million jobs in 2019, the highest level on record. Office sector …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicAccessibility for People With Disabilities
… tension, and heart rate – all of which are risk factors for cardiovascular disease – as well as mental wellness … 2010 ADA Standards for Accessible Design (Standards) set minimum scoping and technical requirements for newly designed … historic sites pose unique challenges due to their age and design, we found Preservation Office officials were …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… This Section provides Business Units with guidance on how pay and reconcile charges to the State Procurement, Travel and Net Cards within the … The agency must lock the employee’s SFS user account or change the employee’s role accordingly. The agency should …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesOrleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that financial activity is properly recorded and … 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043State Agencies Bulletin No. 1168
… Purpose To provide users of PS Query and PayServ with information to assist in using the … Tools software Affected Employees All users of PayServ and PS Query Effective Date(s) July 2, 2012 Background On July 2, … the look of the system. OSC Actions OSC will upgrade the PS Query Database on Friday 6/29/12. PS Query will not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1168-peoplesoft-people-tools-upgrade-payservState Police Bulletin No. SP-65
… increase the biweekly deduction to $23.87 for dues (codes 205 and 299) and agency shop fee (code 263). Note: The dues amount for Deduction Code 299 (PBA, NYS Police Inc. Special) will now be the same amount as Deduction Codes 205 and 263. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-65-dues-and-agency-shop-fee-increase-police-benevolent-association-new-yorkOpinion 89-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … and to supervise work, on a construction project when the engineer also is a one-half owner of a construction … work (1970 Opns St Comp No. 70-678, unreported). Clearly, when one is charged with the duty of reviewing his or her own …
https://www.osc.ny.gov/legal-opinions/opinion-89-12SUNY Bulletin No. SU-141
… instructions to agencies for processing United University Professions (UUP) Discretionary Salary Increases. Affected … employees in Bargaining Unit 08 Background Chapter 137 of the Laws of 2004 implements the agreement between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-141-uup-1-discretionary-increaseState Agencies Bulletin No. 1167
… Purpose To ensure use of the revised Direct Deposit Form for NYS employees and … participants in the Direct Deposit program Effective Date(s) Immediately Background In October of 2011, the Office … and Regulations of the State of New York. Agency Actions When processing new enrollments to the Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1167-revised-personal-privacy-protection-law-notification-direct-depositRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… skeptical, especially of claims that are not routine. In today’s electronic environment, anyone with a computer and … as completed by your architect or engineer Unusual delays in providing requested information Tips or complaints about …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsXIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… expenses through direct deposit or check, depending on the preferred payment method in the employee’s payroll … expense reimbursements are deposited into the employee’s preferred account(s), agencies should ensure that employees … expenses through direct deposit or check depending on the preferred payment method in the employees payroll information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… reimbursement for Medicaid spending, as well as the withholding of certain payments. As of January 31, the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… cities, counties and villages in New York that are close to reaching their Constitutional Tax Limit (CTL) has more … position.” New York has two primary mechanisms that limit how much a municipality can raise in property taxes. The … Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsPeconic Bay Community Preservation Fund (2023-MR-1)
… Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , … CPF purposes and properly allocated. However, Town of Riverhead officials did not always record dates … of Riverhead personnel who receive CPF collections record when all CPF collections are received. Ensure CPF collections …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Comptroller DiNapoli Releases School District Audits
… control manager, resulting in an inadequate segregation of duties. North Bellmore Union Free School District – … and use a competitive request for proposal (RFP) process when contracting for the annual audit. Auditors also found … providers showed that they did not seek competition when selecting six service providers, who were paid a total …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1IV.4 Overview – IV. Accounting Codes - Uses and Descriptions
… Accounts, Allocation Accounts and Other Account Codes used on SFS System-Generated Transactions General State Charges …
https://www.osc.ny.gov/state-agencies/chapter-iv/iv4-overviewWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… Objective Determine whether West Canada Valley Central School District (District) officials implemented adequate internal … control when her electronic signature was used by another employee to sign checks. The claims auditor did not approve …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsOpinion 89-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … No. 83-158, p 199; see Timmerman v City of New York , 69 NYS2d 102, affd 272 App Div 758, 70 NYS2d 140; cf . AFSCME …
https://www.osc.ny.gov/legal-opinions/opinion-89-7