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State Agencies Bulletin No. 2118
… Purpose: The purpose of this bulletin is to explain OSC and agency procedures for the use of the Leap Year Salary … Employees: All employees with a Comp Rate Code ANN, CAL and CYF (except employees in SUNY Grade 980) are affected. … fiscal year. Since this fiscal year beginning 04/01/2023 and ending 03/31/2024 will include the extra day in February, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2118-leap-year-salary-calculation-fiscal-year-2023-2024VIII.1 Accounts Payable Journal Vouchers & General Ledger Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-accounts-payable-journal-vouchers-general-ledger-journal-entriesPublic Authority Procurement
… Legislative Program Legislative Session 2021-2022: Public Authority Procurement – A.8504 (Paulin) – Requires … to comply with certain provisions of the State Finance Law and the Public Buildings Law relating to procurements. …
https://www.osc.ny.gov/legislation/public-authority-procurementVillage of Islandia – Information Technology (2021M-100)
… report - pdf ] Audit Objective Determine whether Village of Islandia (Village) officials ensured information … computer use policy (AUP). As a result, we found five of the nine users we audited visited websites for nonbusiness … provide the opportunity for employees to receive this type of training. Sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Cincinnatus Central School District – Procurement (2021M-111)
… funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the 17-month audit period. Except for their CPA firm, officials used these 10 professional service providers on average for 11 years each, including a legal firm used for 23 years, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-1112021 Financial Condition Report – 2021 Financial Condition Report
… for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in … economic shutdown on the State’s financial plan was sudden and dramatic; ultimately, historic federal relief funding and higher-than-anticipated tax collections stabilized the …
https://www.osc.ny.gov/reports/finance/2021-fcrII.3.C Budget Execution – II. New York State Financial Accounting
… Once the appropriation and segregation control records are established by the State … Operations REV. 01/28/2015 … Once the appropriation and segregation control records are established by the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionMorristown Central School District – Information Technology (2021M-137)
… officials adequately managed network user accounts and developed an information technology (IT) contingency … did not: Develop written procedures for granting, changing and revoking user access to the overall network. Perform … written procedures for network user access. Evaluate and periodically review all network user accounts and disable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… BU) is generally defined for each entity that maintains and reports on its own transactional data. A business unit … configuration item that drives security, ledger set-up, and processing. SFS implemented multiple BUs to support the State as a whole, and each agency’s and defined entity’s book of record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuDiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… companies are better positioned to drive long-term value for shareholders. By not addressing diversity and inclusion, … traded corporations and their top executives accountable for their diversity, equity and inclusion policies and … helped increase diversity on corporate boards, advocated for workplace protections against discrimination, urged …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionDisposition of Farm Assets
… At the time of closure, the Department was responsible for the disposition of all farm assets, including equipment, … generated almost $570,000 of one-time revenues for the State. The Department has also leased a significant … of Transportation: Review of Real Property Holdings for Disposal (2010-S-48) … To determine whether the …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposition-farm-assetsOpinion 2010-3
… to a referendum. The fire company's debt service expenses for its debt incurred to finance a firehouse used in … service on debt incurred by an incorporated fire company for the construction of a firehouse by the company on land … city, village, fire district or town a sum for any increases in the cost of VFBL insurance attributable to the …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Village of Wappingers Falls – Board Oversight (2023M-70)
… – pdf] Audit Objective Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate oversight over … operations and capital projects. The Board was unaware of the Village’s financial position and that financial …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70State Agencies Bulletin No. 2187
… of this bulletin is to notify agencies of the 2024 maximum salary limit for ORP and VDC plan members. Affected Employees: Tier 1 … Actions: OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2024. PayServ will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2187-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… later in life. Recently, the state Education Department’s Blue Ribbon Commission on Graduation Measures recommended to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsShenendehowa Central School District – Longevity Payments (2023M-165)
… not accurately calculate longevity payments for 26 of the 32 (81 percent) employees that we reviewed. As a result, 26 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/shenendehowa-central-school-district-longevity-payments-2023m-165St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… Educational Services (BOCES) officials properly monitored and accounted for Information Technology (IT) assets. Key Findings BOCES officials did not properly monitor and account for IT assets. As a result, officials cannot ensure that assets are in BOCES’ possession and protected against loss or unauthorized use. Officials did …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99Public Authorities – 2023 Financial Condition Report
… as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … governmental financial assistance and support is provided for operating and other expenses. In 2022, public authorities … default on their obligations. In addition to issuing debt for their own purposes, public authorities issue debt on …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesCase Management
… Objective To determine whether the New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. The audit covered the period from … through October 2022. About the Program An important goal for many older adults and their families is to be able to …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementAbout this Report – 2022 Financial Condition Report
… This report provides citizens with an overview of the … affecting the State. This report fills an information need not met by the traditional, more detailed financial reports … by the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-report