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Town of Greenport – Town Clerk Operations (2017M-3)
… our audit was to review the Clerk’s financial operations for the period January 1, 2015 through September 23, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $4.87 million. Key Findings … The Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Chestertown Fire District – Claims Processing (2016M-387)
… properly authorized and approved prior to payment and for valid District purposes for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $442,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387State Agencies Bulletin No. 2039
… Institution checks dated 07/15/2021 and are now eligible for retroactive salary and/or additional pay increases are … Association of New York State, Inc (PBANYS) provided for the change to the overtime denominator which resulted in … and processed overtime and pre-shift briefing adjustments for affected employees. As a result of the retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2039-systematically-calculated-overtime-and-pre-shift-briefing-adjustmentsState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance was in excess of the statutory limit for all three years examined, ranging from 5 to 9 percent of … Cohoes City School District – Budgeting (Albany County) For the 2012-13 through 2014-15 fiscal years, the district’s …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… BDD, covering the neighborhoods of Bronx River, Castle Hill, Clason Point, Harding Park, Parkchester, Park Stratton, … community banking in the Soundview, Parkchester and Castle Hill neighborhoods of the Bronx,” New York State Comptroller … to fruition.” Sasha Y. Ortiz, Executive Director of Castle Hill Business Improvement District said , “We are thrilled …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newOpinion 90-51
… COUNTIES -- Powers and Duties (use of surcharge revenues for establishment of an enhanced emergency telephone service) … imposed on customers within a municipality to pay for the establishment of an enhanced emergency telephone system may be expended only for "system costs", i.e., costs associated with obtaining and …
https://www.osc.ny.gov/legal-opinions/opinion-90-51XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… Modules as soon as possible to assist with the transition. For the remaining SFS modules, online agencies may use SFS to … use the attachments in SFS as the sole document repository for their official records after ensuring compliance with the requirements. For all SFS modules, exceptions to the policy may exist due …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceAnnual Audit
… The Board processed claims totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. Board staff enter claims data for all …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditLackawanna City School District - Tuition (2019M-59)
… Findings District officials did not review tuition charges for accuracy. As a result, the District was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an underpayment of $900 for one …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Albany Public Library – Leave Accruals (2015M-293)
… Library’s internal controls over employee leave accruals for the period January 1, 2013 through August 31, 2014. … by an elected nine-member Board. Budgeted appropriations for 2014 totaled approximately $9.4 million. Key Finding The … a standard leave request form or other formal procedure for employees to request leave time and for supervisors to …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293City of Johnstown – Internal Controls Over Payroll (2015M-75)
… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … six-member Common Council. General fund expenditures for 2014 totaled approximately $13.8 million. Key Findings … Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75SUNY Bulletin No. SU-140
… University Professions has requested a new deduction code for Liberty Mutual Insurance Company for a personal line of insurance products (auto, home, renters) for their members. OSC Actions OSC will process deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-140-new-deduction-code-536-liberty-mutual-insuranceTraining
… Earnings Training Balance of Contract for SUNY Employees and Pay Equity for Institution Teachers Balance of Contract Worksheet - … Visit the Office of Operations Training Resources page for links to the presentations, reference materials and …
https://www.osc.ny.gov/state-agencies/payroll/trainingVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… costs refer to those disbursements incurred by the State for the benefit of its employees and includes the costs to the State, as an employer, for Retirement plans, Social Security, Health Insurance, … etc.) costs. Statutory Authority Statutory authority for assessing, collecting and making payments from funds of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsXVI.4.A Cash and Investments – XVI. Financial Reporting
… GASB Statement No. 28 – Accounting and Financial Reporting for Securities Lending Transactions (GASB Codification … The State maintains approximately 3,000 bank accounts for various purposes at locations throughout the State. Bank … of certain accounts. The State holds investments both for its own benefit and as an agent for other parties. Major …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsCompliance With School Safety Planning Requirements
… through February 15, 2019. About the Program The potential for emergency situations – including school shootings – compels school districts nationwide to plan for the unthinkable. Since 2000, New York State schools have … State and City Regulations outline general requirements for the plans, and specific requirements are left to safety …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsUnified Court System Bulletin No. UCS-244
… 98 of the Laws of 2017 and various side letters provide for a retroactive increase of the Senior Officer Series Differential for eligible employees in Negotiating Units DR and F8. … Increases of Senior Officer Series (SOS) Differential for Negotiating Unit DR will be paid using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-0VII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… costs refer to those disbursements incurred by the State for the benefit of its employees and includes the costs to the State, as an employer, for Retirement plans, Social Security, Health Insurance, … etc.) costs. Statutory Authority Statutory authority for assessing, collecting and making payments from funds of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… given required safety training. DOB had issued summonses for unsafe conditions that appeared to mirror what auditors … that it can issue based on the severity of the hazard. For example, the most serious — Class 1 Office of … Administrative Trials and Hearings (OATH) Summonses — are for violations that present an immediate hazard to life, …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… from the securities industry and have repercussions for our state and city budgets.” Securities industry … decline in profits in the first half of 2023 holds steady for the rest of the year, annual profits could fall to $24.7 … are generally that interest rates will remain elevated for some time, which could further increase borrowing costs …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022