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Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… and sewer funds exceeded actual expenditures by a total of $4.9 million (a 39 percent budget variance). Officials also appropriated $3.6 million of fund balance during this period that was not needed to … our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Town of Caneadea – Fund Balance Management (2020M-145)
… Financial Plan or Capital Plans. As a result, the Board’s ability to know what effect financial decisions would have … our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Town of Shawangunk - Sewer District Charges (2018M-122)
… rates charged to DOCCS for sewer services. Charged sewer district (District) users more than was necessary. District users, including outside users, paid $2.1 million …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Opinion 92-14
… upon the invalidity of the lien. In Application of Tumac Realty Corp. , 203 Misc 649, 123 NYS2d 642, (City Court, City … held that such substitution is permissible (see, Tumac Realty Corp. , supra ). In any event, a court is responsible …
https://www.osc.ny.gov/legal-opinions/opinion-92-14State Agencies Bulletin No. 258
… Purpose To provide agencies with instructions on accessing Garnishment panels and interpreting the information on the panels. Effective Date Immediately OSC Actions A new … To provide agencies with instructions on accessing Garnishment panels and interpreting the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… percent of payroll for the Employees’ Retirement System (ERS) and from 24.4 percent to 28.3 percent of payroll for the … and hurt Main Street, we are fortunate that our state pension fund entered this uncertain time as one of the … assumption next year. In 2019, DiNapoli lowered the state pension fund’s assumed rate from 7 percent to 6.8 percent. …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22Village of Arkport – Water Fund Financial Operations (2020M-45)
… whether the Village Board effectively managed the water service's financial operations. Key Findings Complete … As a result, the Board could not adequately monitor the water fund's financial operations. The Board did not properly segregate water billing and duties or establish compensating controls. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45VII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… the required documentation. Petty Cash (Advance Account Code 59001) The petty cash advance account can be used for … permitted. The amount of each change fund should remain constant and be withheld at the close of each day from the … on an imprest basis; i.e., the cash is replenished for the exact amount of the expenditures reported. Caution should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesXIX.4 Suballocations – XIX. Project Costing (PCIP)
… Currently, a suballocation is used when an owning agency for a given project has the need to have … the funding of the project. When this need arises, the owning agency of the project processes an Interunit budget … journal, transferring the budget authority from the owning agency to the supporting agency(s). Once the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsVillage of Airmont – Claims Auditing (2024M-1)
… [read complete report – pdf] Audit Objective Determine whether the Village … services due to the vendor’s use of the higher year-end Consumer Price Index (CPI) rate instead of the monthly CPI … A, Village officials disagreed with certain aspects of the report, but indicated they accept our recommendations and …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Acceptable Time and Attendance Systems – Legacy Reporting
… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also … not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsState Agencies Bulletin No. 2048
… the outreach and escheatment of uncashed payroll checks for calendar year 2021. Affected Employees Employees with one … are returned to OSC will be treated as a written request for reissuance of a payroll check. If responses are received … Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll checks issued between January 1, 2021 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… they overbilled State Parks by $7,577. Charged $12,000 in late fees that were not authorized by the contract or … Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1GE's Response to Sochi Olympics Letter
GE's response to Comptroller's letter regarding Russia’s recently enacted laws restricting the rights of its LGBT population.
https://www.osc.ny.gov/files/press/pdf/sochi-response-ge.pdfMcDonald's Response to Sochi Olympics Letter
McDonald's response to Comptroller's letter regarding Russia’s recently enacted laws restricting the rights of its LGBT population.
https://www.osc.ny.gov/files/press/pdf/sochi-response-mcdonalds.pdfVisa's Response to Sochi Olympics Letter
Visa's response to Comptroller's letter regarding Russia’s recently enacted laws restricting the rights of its LGBT population.
https://www.osc.ny.gov/files/press/pdf/sochi-response-visa.pdfDow's Response to Sochi Olympics Letter
Dow's response to Comptroller's letter regarding Russia’s recently enacted laws restricting the rights of its LGBT population.
https://www.osc.ny.gov/files/press/pdf/sochi-response-dow.pdfSwatch's Response to Sochi Olympics Letter
Swatch's response to Comptroller's letter regarding Russia’s recently enacted laws restricting the rights of its LGBT population.
https://www.osc.ny.gov/files/press/pdf/sochi-response-swatch.pdfUnified Court System Bulletin No. UCS-112
… Purpose To notify agencies of the new dues structure change and dues rate for New York State Court Officers Association members. Affected Employees … To notify agencies of the new dues structure change and dues rate for New York State Court Officers Association members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… following statement today regarding the approval of the settlement of the derivative lawsuit the New York State Common Retirement Fund (Fund) and … Colorado (FPPA) filed against the directors of The Boeing Company. State Comptroller DiNapoli, as trustee of the Fund, …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlement