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Glossary
… usually a family member who is granted authority to care for and make certain decisions for a child (for the “person”). Whenever a child receives money (usually …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryIX.12.R Major Federal Programs Subject to CMIA Agreement – IX. Federal Grants
… government to ensure efficiency, effectiveness and equity in the exchange of funds between the states and the federal … , which was calculated based on data contained in the State’s Single Audit for the fiscal year ended 3/31/2024. While all Federal funding is, in fact, subject to the cash management principles embodied …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12r-major-federal-programs-subject-cmia-agreement-sfy-2019-20Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through April … District officials did not properly record and account for all of the District’s capital assets. As a result, the … did not have a specific person who was responsible for tracking capital assets and ensuring that capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an accurate manner. As of December 31, 2023, three bank … account cash balances totaling $105,091 were not included in the accounting records and the remaining three bank …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47June 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental Accounting Standards … Statements and Management’s Discussion and Analysis-for State and Local Governments. Major changes required by … ( phase 3) for fiscal years ending after June 15, 2004. Retroactive infrastructure reporting is delayed for four …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34NY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… Wells Fargo shareholders urging them to support his call for the bank to provide a report detailing the company's … to fellow Wells Fargo shareholders to support his call for the bank to provide a report detailing the companys …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible. New York’s 529 College Savings Program, an investment tool designed to help …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesOpinion 93-31
… opinion. PUBLIC OFFICERS AND EMPLOYEES -- Reimbursement for Expenses (travel expenses - of governing board member … of the Rushford Lake Recreation District may be reimbursed for mileage from their residences to meetings of the board of … Laws of 1981, as amended. Section 7 of chapter 78 provides for the appointment and election of commissioners of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-31State Comptroller DiNapoli Releases School Audits
… filters were in place, district officials did not monitor for inappropriate use in accordance with the board policy. … is located in a non-secure location, increasing the risk for unauthorized access to the network. Mamaroneck Union Free … were not provided with guidelines to properly account for and oversee the district's 49 ECA clubs. …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-school-auditsOversight of Health and Safety Regulations at Public Pools, Beaches, and Spray Grounds
… To assess the extent that State agencies responsible for operating and regulating public pools, beaches, and … are properly maintained, equipped, staffed, and safe for public use. Our audit excluded public pools, beaches, and … and the Department of Health (DOH) are each responsible for regulating – and in some cases operating – public pools, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/oversight-health-and-safety-regulations-public-pools-beaches-and-spray-groundsState Agencies Bulletin No. 1124
… time of the issuance of the allowance Individuals who are not employed by DMNA at the time of the allowance issuance are not entitled to the Uniform Maintenance Allowance. Employees … employee’s return to duty provided the return date does not extend beyond 3/31/11. Employees on Military Stipend on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1124-2011-division-military-and-naval-affairs-dmna-bu46-and-bu47-uniformDepartment of Transportation Bulletin No. DOT-30
… Purpose To provide the Department of Transportation instructions for processing the 2017 … Call-Out Response Payment. Affected Employees Employees of the Department of Transportation in the Operational Services Unit – BU03 who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-30-2017-call-out-response-payment-fiscal-year-2016-2017Comptroller DiNapoli Releases School Audits
… The board has not established a computer use policy for employees to define appropriate user behavior or … to ensure the security of the District’s IT system. For example, the treasurer has administrative rights to the … software application, which creates the opportunity for the manipulation and concealment of transactions. …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Oversight of Persons Convicted of Driving While Intoxicated
… to a range of sanctions, including license suspension or revocation, significant fines, and possible jail time. … the Vehicle and Traffic Law, persons sentenced for DWI on or after August 15, 2010 must install an Ignition Interlock Device (IID) in any vehicle they own or operate. In addition, the Department of Motor Vehicles …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… Purpose To determine whether the Department of Motor Vehicles’ (Department) licensing and registration … and available to continue critical processing in the event of a disaster or mishap that disables normal processing. This … June 27, 2014. Background The New York State Office of Information Technology Services (ITS) was established in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsCUNY Bulletin No. CU-756
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers Flat Rate Withholding is (1.95975% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-756-2022-city-university-new-york-cuny-nurses-health-specialtyState Agencies Bulletin No. 194
… Institution agencies, the effective date is the beginning of pay period #14, October 5, 2000. For Administration … agencies, the effective date is the beginning of pay period #15, October 12, 2000. Program Provisions and … Schedule Program have been issued by the Governor's Office of Employee Relations. Questions about the VRWS Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/194-new-bargaining-units-eligible-participate-voluntary-reduction-workXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… voluntary nonexchange transactions may include one or more of the following: The recipient satisfies the characteristics … for resources is contingent upon the occurrence of a specified action by the recipient in accordance with … resources are available. Resources transmitted in advance of satisfying eligibility requirements, excluding time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsState Agencies Bulletin No. 2010
… of this bulletin is to provide agencies instructions for processing the 2021 Special Assignment to Duty Pay (SAD). … Services Unit BU03 Institutional Services Unit BU04 PEF Professional, Scientific & Technical Services Unit BU05 … traffic within the highway Rights-of-Way are eligible for Special Assignment to Duty Pay. A Memorandum of Agreement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2010-2022-special-assignment-duty-pay-calendar-year-2021Independent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… P. DiNapoli, commended the Comptroller and Fund staff for holding “themselves to the highest ethical, professional and conflict of interest standards” and for being “well-prepared for the challenges that the [COVID-19] pandemic posed.” The …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standards