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Accounts Receivable Collection and Reporting
… Purpose To determine if the Authority’s accounts receivable collection and reporting procedures were in compliance with applicable laws and regulations for the period January 1, 2012 through … To determine if the Authoritys accounts receivable collection and reporting procedures were in compliance with applicable …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingCity of Olean – Budget Review (B1-16-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable, and whether the City took appropriate action on our recommendations in the … budget review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2CUNY Bulletin No. CU-549
… Purpose To provide agency instructions for processing the CUNY Rate Increase for Supervisor of Mechanics. Affected Employees CUNY … To provide agency instructions for processing the CUNY Rate Increase for Supervisor of Mechanics …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-549-cuny-rate-increase-supervisor-mechanicsCUNY Bulletin No. CU-650
… between the Comptroller of the City of New York and the NYC District Council of Carpenters (UBCJA), providing rate … General Wage Increase - CUNY employees represented by the NYC District Council of Carpenters, UBCJA,who are in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-650-cuny-salary-rate-increases-carpenters-and-supervisorCUNY Bulletin No. CU-664
… of the rows that exist on the employee’s Job Data page. Tax Information These monies are taxable income and are … mailbox. Questions regarding taxes may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-664-cuny-salary-rate-increases-city-laborerAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your … of vendor payment summary records or reports can alert you to changes in expenditure trends and areas for possible …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsOpinion 92-23
… question, we will respond to your question with reference only to general State statutes. You may wish to seek the … that a portion of municipal real property which is used only occasionally or intermittently to conduct municipal …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 92-54
… (see People v Speach , 49 AD2d 210, 374 NYS2d 210), but only if the remuneration from such private employment will …
https://www.osc.ny.gov/legal-opinions/opinion-92-54Heat and Hot Water Complaints
… Preservation and Development (HPD) addresses heat and hot water complaints timely, issues notices of violation, and … penalties as appropriate. Our audit covered heat and hot water complaints received during NYC Fiscal Years (FY) 2018 … which includes the provision of adequate heat and hot water. Insufficient heat can pose safety risks, especially …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsDiNapoli: NYC Department of Education Must Do More to Combat Mental Health Crisis Among Youth
… of School Psychologists. Among the audit’s findings: Only 1,101 out of 1,524 public schools had at least one …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-nyc-department-education-must-do-more-combat-mental-health-crisis-among-youthBudget Analysis State Fiscal Year 2008-09 - Review of the Enacted Budget, June 2008
The State Fiscal Year (SFY) 2008-09 Enacted Budget Financial Plan increases All Governmental Funds spending by 4.8 percent over SFY 2007-08, to $121.6 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2008-09.pdfMore About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available to Tier 2, 3 (Article 11), 5 and 6 members of the Police and Fire … the employer’s special plan cost to the cost of the Article 14 plan and assign you to the less costly plan. Based … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planDivision of Housing and Community Renewal Bulletin No. DH-108.2
… of this bulletin is to inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April … Services Unit (RRSU) – BU67 in the Division of Housing and Community Renewal who meet the eligibility criteria are … Division of Housing and Community Renewal Bulletin No DH1082 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-1082-april-2020-district-council-37-dc-37-retroactive-2Roosevelt Fire District – Length of Service Award Program (2025M-40)
… whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… current levels for the 2016-17 fiscal year, according to data released today by State Comptroller Thomas P. … some local governments can rely on available reserve funds to bridge the gap, others may need to take a hard look at operations to find ways to cut costs …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroRestitution Payments (2021-MS-2)
… pdf ] We also released 13 letter reports to the following County Probation Departments: Chenango [pdf] , Erie [pdf] , … , and Wyoming [pdf] . Audit Objective Determine whether County Probation Department (Department) officials enforced … receive court ordered restitution. Our review of 13 County Probation Departments found: More than half, or 160 of …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Opinion 2002-17
… prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be engaged both as … building construction project subject to General Municipal Law §101. This is in response to your inquiry concerning a … construction project, governed by General Municipal Law §101. You indicate that the town is considering engaging …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17CUNY Bulletin No. CU-644
… are submitted for each employee, the agency should submit requests in effective date order from oldest date to … The agency must calculate and report the retroactive adjustment for all miscellaneous earnings. The Time Entry … for all miscellaneous earnings. The agency must provide an explanation of the adjustment in the General Comments page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-644-cuny-retroactive-salary-rate-increases-supervisor-mechanicsCUNY Bulletin No. CU-641
… Job Data page, using the next available sequence number. Reporting Retroactive Adjustments for All … Checks If the agency has made an effort to deliver the check to the employee but the check has been returned and is undeliverable, the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-641-cuny-retroactive-salary-rate-increases-plumbers-supervisorJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… found that the Treasurer did not submit monthly financial reports to the Board, but has filed the required annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013m