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Selected Financial Management Practices
… in the real property that composes the Park for a term not to exceed 99 years. The Trust has a 13-member Board with … payments from tenants. For three contracts, the Trust did not collect $297,925 in revenues because tenants: reduced … the Trust by the amounts of maintenance costs, which were not documented; did not pay rent for a year; or paid the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all reclassifications of voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… 2015, we identified $152,967 in reported costs that did not comply with the requirements in the RCM and recommend … costs, as follows: $71,760 in pension costs that did not comply with the RCM’s requirements; $29,519 in … $23,446 in unsupported costs and $2,447 in costs that were not eligible for reimbursement; $8,816 in non-allowable rent …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualChenango County Industrial Development Agency – Audit Follow-Up (2022M-10-F)
… was partially implemented, and eight recommendations were not implemented. … The purpose of our review was to assess …
https://www.osc.ny.gov/local-government/audits/county/2024/12/13/chenango-county-industrial-development-agency-audit-follow-2022m-10-fState Agencies Bulletin No. 867
To notify agencies of the maximum contribution limits for employees enrolled in the Deferred Compensation Plan for calendar year 2009
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/867-deferred-compensation-maximum-contribution-limits-calendar-year-2009Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… Purpose of Audit The purpose of our audit was to review the Town’s billing for sewer services provided to … April 17, 2017. Background The Town of Porter is located in Niagara County and has a population of approximately 6,600 … totaling $367,000. Key Findings The Town did not follow the contract provisions when it billed the New …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… Purpose of Audit The purpose of our audit was to determine if claims were audited in a … 31, 2013. Background The Library is located in the Town of Brookhaven in Suffolk County. The Library was founded in …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166State Agencies Bulletin No. 1268
… agencies are reminded that payroll checks should not be returned to OSC if either of the following situations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1268-schedule-submitting-2013-returned-checksState Comptroller Thomas P. DiNapoli Statement on Gov. Cuomo's Executive Budget Proposal
… times faced by our state. The pandemic is far from over, and it continues to have damaging effects on our revenues and spending. While our state economy has improved, state tax … administration’s plan to provide additional help for state and local governments, but we need this aid soon. “My office …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-gov-cuomos-executive-budget-proposalSaranac Central School District – Student State Aid (2023M-91)
… summer placements. Key Findings District officials did not properly claim State aid for special education students … an additional $224,976 in aid, of which $195,844 would have already been received if claimed in a timely manner. Officials also claimed and received $57,650 in aid to which the District was not entitled. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1) 180-Day Response
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program (Program) for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1-response.pdfDistressed Provider Assistance Account
… New York Agency Trust Fund, Distressed Provider Assistance Account, annually, for two years. These funds were to be used … Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2020-21 [xlsx] (deferred until January … Withholding by County for Distressed Provider Assistance Account, Fiscal Year 2021-22 [xlsx] (quarterly withholdings …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountLong Island Workforce Housing Act (2015-MR-4)
… ensured that they complied with the Long Island Workforce Housing Act for the period January 1, 2009 through December … making homeownership more affordable for the workforce in Nassau and Suffolk Counties. The Act requires housing …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… and amount as received). Key Findings Cash receipts were not remitted timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash collection records were … for. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237State Agencies Bulletin No. 1504
… To remind agencies of the Submission Schedule including all submissions and changes for deductions, taxes, retirement, direct deposit, and … after the corresponding cutoff date specified for each pay period and transaction type. If an agency anticipates a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1504-timing-deductions-tax-retirement-direct-deposit-and-earnings-entriesDiNapoli Announces State Contract and Payment Actions for May 2015
… waste or other improprieties. Cumulatively through May for calendar year 2015, DiNapoli’s office has approved 8,351 … ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. … Peoplesoft consulting services for SFS upgrade. SUNY at Buffalo $3.5 million to Buffalo Archives for building …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-announces-state-contract-and-payment-actions-may-2015State Agencies Bulletin No. 1345
… agencies are reminded that payroll checks should not be returned to OSC if either of the following situations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1345-schedule-submitting-2014-returned-checksDiNapoli Releases Economic Report on Greater Flushing Area
… strong recovery and job growth are encouraging, but we are not out of the woods yet. As we work to move past the pandemic, going backwards is not an option. We cannot go back to the way things were … and NYC. Rates abated as vaccinations rose. Broadband is available, but a greater percentage of area residents did not …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaState Police Bulletin No. SP-43
… Purpose To notify the Division of State Police of the procedure for processing the Education Payment. … to your auditor. … To notify the Division of State Police of the procedure for processing the Education Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-43-education-payment-employees-represented-police-benevolent-associationCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff. Key Findings The District did not provide mental health training as required to all staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-new