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New York State Comptroller Thomas P. DiNapoli Statement on Enacted Budget
… “The state Legislature and Governor agreed on a new budget during an extraordinarily difficult time. The economic and budgetary impact from the coronavirus public health … healthcare costs, dramatically increased unemployment and depressed business activity affects all state and local …
https://www.osc.ny.gov/press/releases/2020/04/new-york-state-comptroller-thomas-p-dinapoli-statement-enacted-budgetII.3.A Planning – II. New York State Financial Accounting
… internal practice. Typically, budget development begins at the program or sub-departmental level, with staff preparing individual program requests. The head of the agency or its chief fiscal officer may hold … veto by a vote of two-thirds of the members of each house. The appropriation bills legally authorize the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3a-planningCortlandville Fire District – Credit Cards (2020M-57)
… were adequately supported, for appropriate purposes and paid timely. Key Findings The Board approved credit card … were adequately supported for appropriate purposes and paid timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57CUNY Bulletin No. CU-296
… Purpose To explain the agency procedures for reporting rate increases … earnings Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination … dated 5/24/07. Agency Actions Reporting the Rate Increases To increase the regular hourly rate(s), the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-296-retroactive-salary-rate-increases-painters-and-supervisorOpinion 89-26
… annual statement of financial disclosure for its officers and employees, but if it fails to do so there is no … the officers or employees of the fire district complete and file annual financial disclosure statements. You ask … whether fire district officers are required to complete and file annual financial disclosure statements. Chapter 813 …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Pembroke Central School District - Investment Program (2023M-130)
… (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. From January 1, 2022 through April 30, 2023, the District earned investment earnings totaling over $153,000 from money on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130State Agencies Bulletin No. 2049
… Purpose The purpose of this bulletin is to provide information and Instructions … Time Entry earnings Reporting actions at the beginning of the academic year Teachers not returning in the Fall of 2022 Change in Comp Rate Codes Transfers between agencies … The purpose of this bulletin is to provide information and Instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2049-restoration-contract-pay-and-additional-pay-21p-institution-teachersBaldwinsville Central School District – Fuel Inventory (2022M-106)
… (District) officials safeguarded and accounted for fuel inventory. Key Findings District officials did not … establish controls to safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not clearly assigned. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Town of Greenville – Tax Collector (2020M-81)
… Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Town of Hurley – Transfer Station Collections (2024M-132)
… without detection. For example: The amount of municipal waste collected, as recorded by the transfer station, was 238 … $51,800 less in fees than it should have for the collected waste. Over a more than two-year period, the former transfer … transfer station collection procedures that did not address segregation of incompatible duties with respect to …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Hammondsport Central School District – Investment Program (2024M-63)
… a comprehensive investment program with written procedures for the investment of District funds. Prepare monthly cash flow forecasts to estimate funds available for investment. Formally solicit … includes four recommendations to help improve the District’s investment program. Except as noted in Appendix A, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63State Agencies Bulletin No. 2360
… Purpose: The purpose of this bulletin is to provide information and Instructions regarding the … Automatic Restoration of Contract Pay After payroll is audited for Institution Pay Period 11L and Administration … the End Date of last year’s contract or if the employee is returning from an unpaid Leave of Absence. All other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2360-restoration-contract-pay-and-additional-pay-21p-institution-teachersFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… Objective Determine whether employee leave accrual records are accurate and leave requests are adequately approved. Key Findings While leave accrual … written procedures to ensure that all leave requests are properly approved before the leave is used. … Determine whether employee leave accrual records are accurate and leave requests are adequately approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264CUNY Bulletin No. CU-645
… All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be automatically … will be included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State … check to the employee but the check has been returned and is undeliverable, the agency must complete form AC3340 , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-645-cuny-retroactive-salary-rate-increases-city-laborerCUNY Bulletin No. CU-644
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings … rates effective 09/09/2017 and 09/09/2018. The revised rate chart and additional information are contained in the … increases, 09/09/2017, are eligible for the retroactive rate increases. Agency Actions Reporting the Rate Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-644-cuny-retroactive-salary-rate-increases-supervisor-mechanicsCUNY Bulletin No. CU-643
… Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 580 CUNY Medicare Deficiency Flat Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andCUNY Bulletin No. CU-641
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings Affected Employees CUNY employees … To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-641-cuny-retroactive-salary-rate-increases-plumbers-supervisorCUNY Bulletin No. CU-621
… – Rate Increases Reporting the Rate Increases To ensure all Job Action requests are submitted for each employee, the … requests regardless of the employee’s status: For all rate increases, request a Pay Change with the … sequence number. Reporting Retroactive Adjustments for All Miscellaneous Earnings The agency must calculate and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-621-cuny-retroactive-rate-increases-elevator-mechanicsLetchworth Central School District - Reserves (2018M-176)
… District officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Great Neck Park District – Capital Assets (2025M-27)
… controls and safeguards. Such processes should be outlined in detailed policies and procedures. The recorded historical … tag equipment or record tag information on the inventory list. We reviewed all 30 equipment assets purchased during … that these items were generally recorded on the inventory list. We also selected 50 assets categorized as machinery and …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27