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State Comptroller DiNapoli Releases School Audits
… expenses. For example, due to anticipated increases in health insurance premiums, the district switched to lower cost health insurance coverage during the 2011-12 fiscal year and … amount. White Plains City School District – Procurement of Professional Services (Westchester County) District officials …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsSeized Assets Program (Follow-Up)
… while preserving their rights and dignity. During the course of an investigation or an arrest, law enforcement …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/seized-assets-program-followU-Crest Fire District #4 – Travel Expenditures (2017M-35)
… for the period January 1, 2015 through December 5, 2016. Background The U-Crest Fire District #4 is a … could have saved up to $12,800 if discounted conference hotel rates were used when available. Key Recommendations … than the GSA rates. Plan conference travel, including hotel reservations, in advance to obtain the best possible …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/26/u-crest-fire-district-4-travel-expenditures-2017m-35Full- and Part-Time Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 3 5 and 6 under Article 14CO Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1526/full-and-part-time-service-creditState Agencies Bulletin No. 1898
… which implemented the 2016-2019 Agreement between the State of New York and the PEF, provides for payment of … and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be … No. 1786 Non-negotiated and/or Undeliverable New York State Payroll Checks . Checks issued to eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsOpinion 91-52
… Mass Council of Construction Employers , 460 US 204, 75 L Ed 1, 103 S Ct 1042 [1983], the U.S. Supreme Court addressed … (see also Hughes v Alexandria Scrap , 426 US 794, 49 L Ed 2d 220, 96 S Ct 2488). Insofar as the municipality … Mayor and Council of the City of Camden , 465 US 208, 79 L Ed 2d 249, 104 S Ct 1020, examined whether a city ordinance …
https://www.osc.ny.gov/legal-opinions/opinion-91-52Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing practices for the period … Recommendations Consider amending the purchasing policy to include the use of competitive methods, such as using an … use of verbal and written quotes for purchases not subject to competitive bidding. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local … P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because of flawed budget … to each district the cost allocated to that district in the past year’s budget, the actual expenditures associated …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsAccounts Payable Advisory No. 5
… Making Payments to the United States Postal Service (USPS) and related postal services, such as Pitney Bowes … to vendors. Improper preparation of vouchers payable for USPS and related postal services may delay payment crediting. … For information on how to process payments to the USPS and related postal services, including specific …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageState Police Bulletin No. SP-144
… Chapter 70 of the Laws of 2009 provides for an annual Holiday Compensation (Bonus) payment for employees who are … without Pay on the eligibility date are eligible for a Holiday Bonus payment in the amount of $1,536. Employees on … date. OSC Actions OSC will automatically pay the 2012 Holiday Bonus to eligible Police Investigators who are Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-144-2012-state-police-holiday-bonus-paymentState Police Bulletin No. SP-149
… Chapter 70 of the Laws of 2009 provides for an annual Holiday Compensation (Bonus) payment for employees who are … without Pay on the eligibility date are eligible for a Holiday Bonus payment in the amount of $1,536. Employees on … date. OSC Actions OSC will automatically pay the 2013 Holiday Bonus to eligible Police Investigators who are Active …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-149-2013-state-police-holiday-bonus-paymentState Police Bulletin No. SP-88
… not processed automatically. Affected Employees State Police Commissioned and Non-Commissioned Officers represented by State Police Benevolent Association of the NYS Troopers, Inc. in … entire period, the payment will be $213.00 for each full pay period and $21.30 per day to prorate partial pay periods. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17DiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Sales tax revenue for local governments in July fell 8.2 percent compared to the same period last … Thomas P. DiNapoli. Collections for counties and cities in July totaled $1.3 billion, or $116 million less than in July 2019. Although revenue is still down compared to July …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2018-S-50) 90-Day Response
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s50-response_0.pdfBaldwin Public Library – Payroll (2013M-335)
… - [pdf] Purpose of Audit The purpose of our audit was to determine if the Library had effective internal controls … salaries and wages, and they received only the benefits to which they were entitled. However, we determined that … process. The Business Manager and the Director took action to mitigate this weakness. Key Recommendation Continue to …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335CUNY Bulletin No. CU-808
… must be made for each subsequent row that exists on the employee’s Job Data page using the next available sequence … 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 678 CUNY Before Tax Arrears 679 … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-808-cuny-retroactive-rate-increases-carpenter-and-supervisorComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Alexander Central School District , Cazenovia Central … School District , Rondout Valley Central School District , Silver Creek Central School District and the Wallkill Central School District . “In an era of limited …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-2State Agencies Bulletin No. 1933
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the … use of professional judgment to assess the quantitative and qualitative circumstances surrounding each particular … The determination of materiality and the resulting impact on accounting decisions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityVillage of Greene – Investment Program (2023M-112)
… checking and savings accounts, which had an average daily balance of approximately $3.7 million. Had officials considered other legally …
https://www.osc.ny.gov/local-government/audits/village/2023/12/01/village-greene-investment-program-2023m-112