Search
V.3.D Accounts – V. Chart of Accounts (COA) Governance
… The Account ChartField identifies type of resources acquired or … Account Reporting Trees on the SFS Program website: one to capture the budgetary basis of account groupings and one to capture Generally Accepted Accounting Principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
… report - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and … to take corrective action. … Determine whether the South Butler Fire Department Inc Department officers and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesState Agencies Bulletin No. 333
… Purpose To provide eligibility criteria and procedures for military leave for events unrelated to September 11, 2001. Eligible … hourly, and per diem employees (paid as hourly or fee) in Executive Branch agencies who are designated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/333-training-leave-reduced-pay-military-leave-unrelated-events-september-11West Genesee Central School District - Capital Assets (2023M-128)
… (District) officials properly monitored and accounted for capital assets. Key Findings District officials did not always properly monitor and account for the capital assets that we tested, and did not conduct … 337 assets totaling approximately $2.3 million selected for review: 54 assets were in use but not properly recorded …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Dolgeville Central School District – Fuel Monitoring (2023M-175)
… did not adequately account for or monitor fuel usage. As a result, 690 gallons of diesel fuel valued at $2,064 (23 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175State Agencies Bulletin No. 258
… Effective Date Immediately OSC Actions A new security class has been established which will allow access to five … not be able to update the deduction information contained in the panels. The new security class - 'VGARN' - is for garnishment access only and should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsTonawanda City School District - Procurement (2023M-108)
… a competitive process to procure goods and services. As a result, they did not comply with District policies or New …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108City of Salamanca – Employee Benefits (2023M-96)
… payments made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately $306,000, we … to be paid at separation. This included $3,400 paid to one employee that did not leave City employment. One payment … Commissioners did not provide the required oversight of salary payments. Key Recommendations Review the contents of …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96State Agencies Bulletin No. 261
… Master File. Payment Date(s) Paychecks dated June 14, 2001 for Institutional Payroll Paychecks dated June 20, 2001 for Administrative Payroll New Fields Added New fields have … Begin 4230, End 4247. Type is Number and Length 12V6. For Assistance Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/261-changes-master-fileOpinion 88-46
… district or municipality will have, initially, a zero balance under the agreement and the balances will be … district or municipality; Direct that all or a part of a balance be repaid to the participating school district or … each school district or municipality will receive its balance under the agreement. Article 5-G of the General …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Opinion 88-78
… in the opinion. POLICE AND POLICE PROTECTION -- Contract for (additional protection by county to village); (additional … village) -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) -- Police Department (abolishment of in …
https://www.osc.ny.gov/legal-opinions/opinion-88-78State Comptroller DiNapoli Releases Audits
… Auditors also identified $38,514 paid to six providers for program expenses that could not be supported or included … prompt attention, including: $1.9 million that was paid for inpatient claims that were billed at a higher level of … continued to pay a former president her presidential salary of $608,000 while she was on leave in the job title of …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsWadsworth Center Environmental Laboratory Approval Program
… Objective To determine whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected … The Environmental Laboratory Approval Program (ELAP) of the Wadsworth Center (Wadsworth) was established in 1984 and is responsible for the certification of laboratories …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programState Comptroller DiNapoli Releases Audits
… Medicare. Department of Health: Improper Medicaid Payments to a Transportation Provider (Follow-Up) (2019-F-28) An audit … provider did not maintain the required documentation to support claims prior to 2016, totaling $1.4 million. In a … in addressing the issues identified in the audit. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1297
… agencies of the updated IRS tax withholding requirements for 2014 and other related topics. Affected Employees … Administration paychecks dated January 15, 2014 Background For 2014, changes have been made to: Federal Income Tax … The Federal income tax withholding rates have changed for 2014. The new withholding tables can be found in IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1297-summary-irs-tax-related-changes-tax-year-2014Town of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may have saved $44,828 if officials had … in place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Village of North Haven – Collections (2024M-99)
… recorded and deposited in a timely manner. As a result, the Village has an increased risk that funds could be lost, … 72 collections totaling $238,032 did not indicate the form of payment (cash or check). Therefore, officials and … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99XI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… requirements for purchase order submittals subject to OSC approval. Purchase orders created by State agencies … agreement with the vendor (stand-alone POs) are subject to the Office of the State Comptroller’s (OSC) review when … – Architect/Engineering, Non-Quick EBV Electronic – Best Value (RFP) For OP transactions submitted through EDSS, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewOvertime Limits – Enhanced Reporting
… For members of Tiers 5 and 6, New York State Retirement and Social … 2022 $18,233 2021 $17,301 2020 $17,067 2019 $16,779 2018 $16,406 Fiscal Year Overtime Limit April 1, 2017 – … limits or reporting overtime earnings, use our help desk form (select Monthly Employer Reporting from the dropdown). …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsState Agencies Bulletin No. 1542
… rolling basis. The first ITINs that will expire are those with the middle digits of 78 and 79 (Example: 9XX-78-XXXX). … at a future date. OSC Actions OSC has updated PayServ with the new IRS requirements for 2017. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1542-summary-tax-related-changes-2017