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Village of Perry – Water Accountability (2014M-31)
… The Village of Perry is located in Wyoming County and has a population of approximately 3,700. It is governed … the amount of water produced with the amount billed and remedy the causes of significant discrepancies of … timely manner. Ensure that all water services are metered and that meter readings are reviewed for reasonableness. … …
https://www.osc.ny.gov/local-government/audits/village/2014/05/30/village-perry-water-accountability-2014m-31Village of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2010 through May 31, 2013. Background The Village of South Glens Falls is located in Saratoga County, has a …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Remsen Central School District - Claims Audit Process (2019M-86)
… auditor did not: Receive claims paid by check disbursement for audit and approval until after payment and did not receive claims paid electronically for audit and approval. Audit and approve 116 claims we … until after the claims were paid, including five claims for travel reimbursements totaling $1,260 that were not …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Glens Falls Housing Authority – Tenant Rents (2014M-370)
… manner. Receipts for rent were not issued to apartment complex tenants. Key Recommendations Properly segregate the …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… vendors. When these problems are identified, the Office of the State Comptroller works with the vendors to develop a … with the Vendor ID. This may be the wrong address for your bill. If vendors are unable to receive State payments, … If a Business Unit finds this not to be true, please notify the Vendor Management Unit (VMU) at [email protected] and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesState Agencies Bulletin No. 1664.1
… who are seeking to initiate or terminate deductions for union dues (except Courts, SUNY and CUNY) Background A recent … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to union dues deductions are properly authorized, verified and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionCity of Yonkers – Budget Review (B18-6-6)
… budget. The appropriations for overtime (firefighting and police) and workers’ compensation insurance could be … appropriation. The lack of a contingency fund, along with the decrease in the City’s unassigned fund balance, …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6School of Professional Studies – Procurement Card and Travel Card Purchases
… City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY … expenses increased from $8.11 million to $16.55 million for the same period. Over 70 percent of SPS’s revenues come … the amount of their out-of-pocket expenses when traveling on behalf of the agency. For the period April 1, 2009 to June …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesOversight of Nurse Hiring and Retention
… check requirements for nurses are met prior to their hiring. Ensure facilities maintain complete, readily …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionOpinion 96-24
… This opinion represents the views of the Office of the State Comptroller at the time it was … for principal on obligations issued to finance a fire truck. The establishment of a capital reserve fund for the … permissive referendum requirements. This is in response to your letter concerning a fire district which has recently …
https://www.osc.ny.gov/legal-opinions/opinion-96-24Other Bulletin No. 11
… Purpose To explain OSC’s automatic processing of the 2010 salary increase Affected Employees SUNY Construction … Background The emergency appropriations enacted by the New York State Legislature authorize the payment of the 4% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employeesState Agencies Bulletin No. 343
… until a new contract has been approved. Dues and agency shop fees for the affected employees will increase from … and deductions will be discontinued by the NYSCOPBA insurance carriers: 322 NYSCOPBA Cancer Ins. 372 AFLAC … were end dated. A row was inserted with an effective date of 8/19/2002 for Council 82 Agency Shop Fees (Code 213). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… findings of the report include: The city’s spending on criminal justice and indigent defense contracts in FY 2023 was more than five times what …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Unified Court System Bulletin No. UCS-151
… Units SY , SR , S9 , DR , F8 , 87 , G9 and 86 Effective Date(s) Uniform Allowance and Uniform Blazer Allowance … on the eligibility date are entitled to the payment upon return from leave, provided the return to the payroll is prior to November 30, 2009. Eligible …
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
… Purpose To inform agencies of the new Earnings Code to be used to report the taxable value of personal use … method is the most restrictive and cannot be used if the fair market value exceeds set amounts in the year the vehicle … is not considered salary for the purposes of computing retirement benefits. Employee’s Paycheck/Advice The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useXVI.3.B Fund Accounting – XVI. Financial Reporting
… divided into fund types. A fund type is the grouping of all funds of similar characteristics and purposes. Only … unnecessary funds result in inflexibility and inefficient financial administration. The fund categories and related … is reported in the Government-wide Financial Statements - Statement of Net Position. Debt service payments are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Agencies Bulletin No. 2341
… Purpose: The purpose of this bulletin is to provide agencies with instructions for processing the … The Firearms Training and Safety Incentive Program Payment is included as salary for retirement purposes and must be … Additional Pay page for Earnings Code PFR. If an employee is appointed to a position which is not eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Comptroller DiNapoli Releases Municipal Audits
… Town of Deerpark , Town of Deposit , East Aurora Volunteer Fire Department , Town of East Hampton , Town of Edinburg , … and effectively.” Town of Berkshire – Town Clerk (Tioga County) The town clerk did not properly safeguard taxpayer … costs than necessary. Town of Sidney – Budget Review (Delaware County) The significant revenue and expenditure …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsAccounts Payable Advisory No. 30
… Subject: Claims, Awards, Judgments, and Settlement Agreements Policy: The purpose of this advisory is to inform … account codes for claims, awards, judgments and settlement agreements, and the procedures for making payments pursuant …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsCity of Ogdensburg – Budget Review (B3-16-20)
… Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by … budget option. The budget option with the 31.8 percent property tax increase would put the City at approximately … budget. Most importantly, the amendments decreased the property tax levy by approximately $527,000, which is a 20.6 …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20