Search
City of Hudson - Payroll and Accrued Leave (2020-14)
… and the amounts withheld for benefits were accurate, and leave accrual records were properly maintained and recorded. … to verify accrual balances prior to approving the use of leave accruals. Key Recommendations Ensure compensating … time will be earned and used. Develop a process to verify leave balances prior to approving leave slips and …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Stay Informed – Forest Rangers Plan
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1864/stay-informedRetirement Benefit Summary Tier 6 ERS
… A summary of membership benefits for Tier 6 New York State and Local Employees Retirement System members …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-ersTitle IV-E Foster Care – Federal Funding and New York
… program that provides reimbursement for a portion of foster care costs. Funds are allocated to New York State and pass through to the City, and are used for ongoing foster care expenses (like food, clothing and shelter), … budget (see Figure 1). Of ACS’s various program functions, Foster Care Services is due to receive the largest allocation …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careIV.4.A Department Operations – Personal Service – IV. Accounting Codes - Uses and Descriptions
… Personal Service expenditures are the various forms of compensation … and certain non-employees that are chargeable to personal service appropriation/segregation accounts. Click here to … Personal Service expenditures are the various forms of compensation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4a-department-operations-personal-serviceOversight of Pupil Transportation Services
… Objectives To determine whether the State Education Department … requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and … provided by public school districts (School Districts) to approximately 2.3 million children each day across the …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesDivorce – Non-Contributory Plan with Guaranteed Benefits
… the division of marital assets between spouses after the marriage has ended. The division must be stated in the form …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – En-Con Police Officers Plan
… that retirement benefits are marital property and subject to equitable distribution. “Equitable distribution” is the … in the form of a Domestic Relations Order (DRO) if we are to pay a portion of your pension to your ex-spouse. A DRO gives us specific direction on how …
https://www.osc.ny.gov/retirement/publications/1822/divorceCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… was made available to the City Council and City officials for the effective management of operations. Key Findings The … and officials did not have adequate financial information for the effective management of operations and, as a result, … the required annual financial report (AUD) with our office for fiscal years 2016 through 2019. The Council did not take …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Hammond – Town Clerk Operations (2014M-350)
… the Town Clerk's financial operations for the period January 1, 2013 through April 30, 2014. Background The Town … review the Town Clerks financial operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Berkshire – Town Clerk (2014M-230)
… purpose of our audit was evaluate the Clerk’s financial and records management for the period January 1, 2013 through … The Town of Berkshire is located in Tioga County and has a population of approximately 1,400. The Town is … collected with what was owed to various parties. The Clerk and Code Enforcement Officer failed to compare the money …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Review of the Financial Plan of the City of New York
While the FY 2024 budget remains balanced, the city-stated budget gap in FY 2025 is $7.1 billion, the highest level on record and the highest share of city-funded revenue since FY 2011, suggesting significant budgetary pressure to manage.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2024.pdfNew York Local Government and School Cybersecurity: A Cyber Profile
From 2019 through July 31, 2023, DiNapoli’s Local Government and School Accountability division released more than 190 information technology (IT) audits, finding more than 2,400 cybersecurity-related issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components.
https://www.osc.ny.gov/files/local-government/publications/pdf/nys-local-gov-school-cyber-profile.pdfA Comparative Assessment of New York City’s Federal Pandemic Education Aid
The COVID-19 pandemic placed many State and local governments in a precarious position, both financially and operationally. Continuing to provide services during the pandemic increased costs at the same time revenue stability came into question, straining municipal budgets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2023.pdfSales Tax Vendor Registration Practices (2020-S-40) 180-Day Response
To determine whether the Department of Taxation and Finance (Department) has taken steps to ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the State, have done so.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s40-response.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfState Agencies Bulletin No. 421
… employees who receive a location pay amount other than $1200 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payDiNapoli: State Needs to Improve Compliance with Jonathan's Law
… Disabilities (OPWDD) is not ensuring parents and guardians are properly notified of incidents of abuse and neglect in … was created to make sure incidents of abuse and neglect are properly addressed and families are told of what occurred. This law can’t work if state …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-state-needs-improve-compliance-jonathans-lawVI.5 Project Budgets – VI. Budgets
… is used to collect financial transactions associated to a project. The Projects module, along with the Commitment … approve and post budget journals to create project child budgets. The generate parent functionality in SFS will … create/update the project parent budget when a project child budget is adjusted. Note: These budget journals do not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsDisaster Recovery Planning
… by the National Institute of Standards and Technology (NIST). Key Findings ITS has made some efforts toward disaster … Recovery Draft Plan in accordance with ITS policies, NIST, and other relevant guidance. Ensure the finalized NYS …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planning