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Mitchell-Lama Vacancies
… Preservation and Development (HPD) is ensuring that vacant apartments at Mitchell-Lama developments are filled timely. Our audit covered apartments that were vacant, and those that became vacant, in … co-op developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesBlock Institute School – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Block Institute School (Block) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Block’s CFR for the fiscal year ended June 30, 2017 and … To determine whether the costs reported by Block Institute School on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… Payments National Grid is a provider of electric and gas services in New York State. To provide these services, National grid has acquired Brooklyn Union Gas Company, Key Span Gas East Corporation, and Niagara Mohawk. These companies are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which … proper purposes because it did not include key controls in the bylaws. The Treasurer did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… private information. Evaluate the setup of the web content filter, monitor internet usage and enforce the acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. … Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled … procedures in place to regularly monitor fuel transactions for reasonableness and ensure that only authorized employees …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182West Albany Fire District – Credit Card Purchases (2017M-15)
… related claims included adequate supporting documentation for payment for the period January 1, 2015 through December 31, 2016. … Board of Commissioners. Budgeted appropriations for 2017 totaled approximately $616,600. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Carlisle – Fund Balance (2017M-106)
… Audit The purpose of our audit was to evaluate the Town’s fund balance management for the period January 1, 2016 … $827,305. Key Findings The Board has not developed a fund balance policy or comprehensive long-term financial and … and goals for using the accumulated funds. General fund balance totaled $623,000 at the end of 2016, more than …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106State Comptroller DiNapoli Releases Audits
… State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan … State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… Fire District , and the Town of Stony Point . “In today’s fiscal climate, budget transparency and … all the money owed to the town and/or paid to her. In addition, the clerk and code enforcement officer failed to … that provide guidance to the library staff involved in the cash collection process. The procedures also …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsMember Contributions
… earnings for all their years of public service. Annualized Wage or Actual Earnings Contribution Rate $45,000 or less … contribution rate is based on the projected annualized wage you provided when you enrolled them. For new part-time employees, you calculate a projected annualized wage by using their part-time rate to determine what their …
https://www.osc.ny.gov/retirement/employers/member-contributionsState Agencies Bulletin No. 2341
… criteria are affected. Background: Pursuant to a side letter contained in the 2023-2026 Agreement between the State … OSC will report to the Social Security Administration (SSA) all retro payments made to individuals who have filed … to OSC for inclusion on the Special Wage Payment report to SSA. This report will be submitted to SSA after the close of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyUnified Court System Bulletin No. UCS-151
… and Uniform Blazer Allowance payments processing and Time Entry procedures. Affected Employees Eligible employees … or Military Training Stipend may be paid immediately. Part-time employees are eligible for the full Uniform Allowance or … and no prorated amount will be applied. Eligible full-time employees who are on Sick Leave at 50 percent pay on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-151-june-2009-ucs-uniform-allowance-and-uniform-blazer-allowanceState Agencies Bulletin No. 1269
… the taxable value of personal use of an employer provided vehicle and chauffeur services and provide instructions for … Immediately. Background Personal use of employer provided vehicle and chauffeur services are fringe benefits. Per the … the taxable value of personal use of an employer provided vehicle and chauffeur services. OSC will report the value of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useOpinion 92-27
… other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the … (to charitable organizations) PERSONAL PROPERTY LAW, §§45-a, 46(1)(2); GENERAL MUNICIPAL LAW, §93-b; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A municipal officer or employee may not make a charitable donation by assigning his …
https://www.osc.ny.gov/legal-opinions/opinion-92-27DiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… spending from FY 2019 to FY 2023 was at the Department of Education (DOE), partially fueled by pandemic relief funded … ($486 million), and expansions of preschool (i.e. UPK) and early childhood education (i.e. “3-K”) costs. These expansions were …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Opinion 96-24
… has recently made the final debt service payment on a bond issue for the purchase of a fire-fighting vehicle. You ask … equal to the previous annual principal payment on the bond issue. The moneys would be accumulated for a future purchase … equal to the previous annual principal payment on the bond issue …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Oversight of Nurse Hiring and Retention
… have had the appropriate background investigation and clearance. Additionally, facilities are required to monitor …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term financial assistance to … After you terminate an employee and file for unemployment insurance, DOL will determine whether or not the employee is … uses the tax contribution method to fund unemployment insurance. Document your reviews thoroughly and ensure that …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsState Agencies Bulletin No. 343
… information: Effective Date: 8/19/2002 Salary Plan: SEC Earnings Prog ID: N31 for positions with Pay Basis Code … Unit: 31 Union Code: 82 Benefit Flag: G Salary Admin Plan: SEC Rows were inserted into the Job Data panels with the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unit