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City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… receipts for cash transactions without maintaining a log of these receipts. Certain Departments issued permits, … issues press-numbered permits only, and maintains a log of the permits procured and issued. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102XII.6.E Making an Emergency Payment – XII. Expenditures
… to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior to payment. An emergency … situation occurs where health and public safety or the conservation of public resources is at risk and an … to vendors when an emergency procurement exists and the vendor cannot be added using the Vendor Add process prior …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentCommunity Development Block Grant – Federal Funding and New York
… Emergency Management Agency (FEMA) grants. Funds to New York City The City’s FY 2026 preliminary budget includes CDBG and CDBG-DR revenue … City’s Housing Maintenance Code, which covers heat, hot water, mold, pests and other building safety issues FIGURE 1 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/community-development-block-grantSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Small Wonder Preschool, Inc. (Small Wonder) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Small Wonder’s CFR for the fiscal year ended June 30, 2021 … To determine whether the costs reported by Small Wonder Preschool Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualCompliance With the Safe Schools Against Violence in Education Act
… for New York’s students in pre-kindergarten through 12th grade. To comply with the SAVE Act, the Department …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actADAPT Community Network – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by ADAPT Community Network formerly known as United Cerebral Palsy of New York City Inc on its Consolidated Fiscal Reports were reasonable necessary directly related to the
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualOversight of Information Technology Consultants and Contract Staffing
… technology (IT) services procured from consultants and contract staff to ensure compliance with contract terms and deliverables. The audit covered ITS agreements between April 1, 2015 and July 12, 2018 and subsequent documentation and … information technology services procured from consultants and …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingState Agencies Bulletin No. 1985
… exempt from Federal, State, and/or Local tax withholding in tax year 2022. Affected Employees Employees who claimed … exempt from Federal, State and/or Local tax withholding in 2021 and employees who submit withholding certificates … new Form W-4 and/or IT-2104-E from all employees appearing on the report. If the employee does provide a new form(s), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022DiNapoli Releases Municipal Audits
… the information used by the board and district officials to make financial decisions was accurate and complete. Taxpayers had limited access to financial information to help ensure they could make informed decisions related to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsUnified Court System Bulletin No. UCS-46
… Employees Eligible employees in Bargaining Units SY, SR, DR, F8, 87,G9 and 86 Effective Date Payment will be made … Allowance payments for employees in Bargaining Units SY, SR, DR, F8, 87 and G9. To be eligible, such employees must be … Entry panel for all employees in Bargaining Units SY and SR who were active on the payroll on May 31, 2001. The earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-46-june-2001-uniform-allowance-paymentState Agencies Bulletin No. 2000
… is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports … deadlines for the following processes: Automated Interface Submission Online Earnings Transaction Entry Miscellaneous Time Entry File Submission Online Deduction, Tax, and Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesOpinion 92-8
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible uses (financing non-federal … may deposit with the State Comptroller the proceeds of bonds and notes issued by the city to finance the non-federal … a city from depositing with the State the proceeds of bonds and notes issued by the city to finance the non-federal …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Opinion 95-8
… moneys distributed to a claiming authority or claiming agent under section 1349(2)(e) and (f) of the Civil Practice … only for purposes of the claiming authority or claiming agent. Distributions of forfeiture moneys under section … authority" and police department as the "claiming agent", or whether the funds are to be treated as a county …
https://www.osc.ny.gov/legal-opinions/opinion-95-8Unified Court System Bulletin No. UCS-327
… Lag 03/30/2023 05/24/2023 Eligibility Criteria: Employees with an active Additional Pay record with the following earnings code on or after 04/01/2021 while … the employee has a Payroll Status of Active or Leave With Pay or Leave of Absence with Reason Code WDL on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-327-april-2021-april-2022-and-april-2023-state-new-york-unifiedDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… of Chatham Chief of Police Peter Volkmann following a joint investigation. As a result of his conviction, Volkmann is required to leave public office. “Instead of upholding the law, … a private business, PF Volkmann & Associates. He also plead to official misconduct, a misdemeanor, for stealing …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageVacancies at the Clinton Towers Mitchell-Lama Housing Development
… on the size of the apartment the applicant requested. When vacancies occur, applicants should be offered and awarded … for more than a year. HPD is not adequately monitoring vacancies at Clinton Towers. Key Recommendations Implement … for monitoring and taking corrective action on extended vacancies. Formally establish and clearly communicate the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentCompliance With Navigation Law
… could be strengthened to maximize the efficiency of State marine law enforcement resources and improve its ability to … Develop a structured process for coordinating marine law enforcement activity across entities with shared …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… not be supported with written authorization. The lock out function (i.e., an internal control that helps prevent … policy guidance regarding the utilization of the lock out function and what procedures must be followed to bypass … Implement compensating controls due to a lack of an audit log function by certain grading systems. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3State Comptroller DiNapoli Releases Audits
… (SED) (Preschool Special Education Audit Initiative): Life Skills Home Training Tutorial Program for Preschoolers … – Compliance With the Reimbursable Cost Manual (2020-S-37) Life Skills is a New York City-based not-for-profit … New York City Department of Education refers students to Life Skills and pays for its services using rates established …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… Comptroller Thomas P. DiNapoli today released a review of recent federal data about how the pandemic negatively … the federal government, with $14 billion from three rounds of the Elementary and Secondary School Relief Fund (ESSER) … Jan. 31 New York’s school districts have spent roughly 40% of ESSER funds. “The classroom disruptions caused by the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-national