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Common Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfContinuing Crisis: Drug Overdose Deaths in New York
This report outlines long-term trends and recent developments in the battle to save lives from being lost prematurely to substance use disorder. The data are clear: the battle against drug overdose deaths is more daunting than ever, and will require an ongoing commitment of public resources.
https://www.osc.ny.gov/files/reports/pdf/drug-overdose-deaths.pdfInformation for Town Officials
A review of the basic duties of a town supervisor with statutory references designed to assist the newly elected supervisor in becoming familiar with the structure of town government and the supervisor's role in it. This is also a publication useful to town board members and other town officials.
https://www.osc.ny.gov/files/local-government/publications/2020/pdf/information-for-town-officials.pdfState Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… in bail was set. She is due back in court on Jan. 24, 2024. Since taking office in 2007, DiNapoli has committed to … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … A longtime clerktreasurer of the Village of …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceTown of Southold-Peconic Bay Community Preservation Fund (P7-23-24
… examined were properly supported, recorded, and deposited in full and that disbursements were proper and supported. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southold-peconic-bay-community-preservation-fund-p7-23-24Town of Riverhead - Peconic Bay Community Preservation Funds (P7-23-25)
… that all collections were properly supported, recorded and deposited and that disbursements were proper and supported. Key Findings Town officials ensured …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-riverhead-peconic-bay-community-preservation-funds-p7-23-25Housing for Seniors
… HDC work together to administer various programs to assist in the development and rehabilitation of housing for senior … 7 months after they became available and had a list of potential tenants. The other 65 apartments remained vacant despite a waiting list of 12,050 applicants. We note that 24 apartments were …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsII.3 Overview – II. New York State Financial Accounting
… vests in the Governor primary authority and responsibility for budget formulation, presentation, and execution. These … January, except in years following gubernatorial elections when it must be submitted by February 1. The financial cycle … and EVALUATION of the performance against the plans on a timely basis. Guide to Financial Operations REV. 10/13/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewOversight of Selected Aspects of Traffic Controls
… safe traffic and pedestrian flow at intersections. The audit covers January 1, 2016 to March 13, 2020. About the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsAccounts Payable Advisory No. 36
… State Comptroller (OSC) has designated the final deadlines for agencies to submit vouchers and expense reports for payment prior to fiscal year end. For specifics, please visit the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reportsNatural Gas Damage Compensation Fund
… the natural gas production contamination response and compensation program; and creates the New York natural gas production contamination damage recovery and remediation fund. Memo Bill Text Status … Establishes the …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fund-0South Glens Falls Central School District - Fund Balance (2018M-90)
Determine whether the District accurately reported fund balance and other related accounts and whether fund balance was within the statutory limit
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/05/south-glens-falls-central-school-district-fund-balance-2018m-90Oversight of the Agricultural Assessment Program
… The New York Agricultural Districts Law was enacted in 1971 to protect and promote the availability of land for … The law allows reduced property tax bills for land in agricultural production by limiting the property tax … enrolled properties. Key Findings We identified an error in an ORPTS calculation in 2006 that caused subsequent years’ …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programNiagara Charter School - Information Technology (2018M-172)
… (IT) assets is properly safeguarded, secured and accessed for appropriate School purposes. Key Findings Personal … monitored to ensure protection from unauthorized access. In addition, sensitive IT control weaknesses were … who use IT assets and periodically monitor their use in accordance with the acceptable use policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/12/21/niagara-charter-school-information-technology-2018m-172CUNY Bulletin No. CU-386
… provide agencies with the procedures for reporting certain salary increases. Affected Employees CUNY employees in … TC, GA , CE, CA, CB and AJ Effective Date(s) The General Salary Increase is effective October 20, 2009 and will be processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-386-salary-increases-employees-represented-professional-staffState Agencies Bulletin No. 1504
… including all submissions and changes for deductions, taxes, retirement, direct deposit, and earnings transactions. … year, OSC provides a schedule of cutoffs and pertinent payroll processing dates that agencies must follow. Please … Transactions After the Deadline General Deductions, Taxes, Retirement, Direct Deposit & Earnings: Agencies should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1504-timing-deductions-tax-retirement-direct-deposit-and-earnings-entriesCUNY Bulletin No. CU-307
… Pursuant to the Memorandum of Agreement between the City University of New York and the Professional Staff Congress for the term … of all Annual employees who are in titles with steps shall move to the corresponding step of the 9/19/07 salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-307-salary-increases-employees-represented-professional-staffState Agencies Bulletin No. 682
… since April 1, 2003 or who move to graded positions in the future. Note : Employees represented by CSEA will be addressed separately in a later bulletin after clarification and direction from … new option for calculating salaries for affected employees in addition to the methods of determining salaries that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… under a five-year revenue contract with Parks that started in August 2010. The contract terms required Tri-State to … financial records. Tri-State owes Parks at least $10,485 in licensing fees and potentially as much as $37,034 in additional fees, as a result of underreported and possibly …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsSelected Travel Expenses
… (MTA) - Long Island Rail Road’s (LIRR) expenses for travel and entertainment were appropriate and documented for MTA business purposes. The audit covers … 2013. Background The MTA is a public benefit corporation and a component unit of the State of New York, whose mission …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expenses