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Town of Philipstown – Financial Management (2024M-100)
… benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to … fund and budgeted approximately $20,000 for debt service in the fund, the Board did not budget for GLWD appropriations in the general fund each year where annual GLWD expenditures …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… with contract line(s) that have been marked “Include for Release”, the SFS will systematically create and/or update a … must be reduced to the expended amount, which will then release the funds reservation. No further action is required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewCriminal History Background Checks of Unlicensed Health Care Employees
… history background checks when hiring unlicensed persons in direct care positions. Our audit covered the period of … criminal history background checks of unlicensed persons in Nursing Homes, ACFs, and HHCs. Providers submit an … through the CHRC system to the Department. The Department, in turn, submits a fingerprint request on behalf of the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesXII.4.F Proper Invoice – XII. Expenditures
… thereby avoiding prompt payment interest. The Invoice Checklist can assist agencies in communicating invoice requirements to vendors. Agencies should use the checklist to ensure consistency and completeness of invoices …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceOpinion 92-18
… evaluating whether a particular property is benefited by a public improvement, ". . . the test to be applied is not how … the old law; the length of the retroactive period; and the public purpose for retroactive application ( id. ; see also …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Oversight of Residential Domestic Violence Programs
… whether the Office of Children and Family Services (OCFS) is maintaining adequate oversight of residential … January 1, 2015 through October 20, 2017. Background OCFS’ Division of Child Welfare and Community Services (CWCS) … with the licensing and oversight of domestic violence (DV) programs in New York State. Central Office oversees six …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsState Agencies Bulletin No. 950
… Purpose To inform agencies of the content information for the 2009 Form W-2 Background According to IRS Publication 15, Circular E for 2009, and the Instructions for Form W-2 (Wage and Tax … 3 and 5) Box 13 Checkboxes A check mark is placed in the Retirement Plan box and/or the Third Party Sick Pay box if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/950-form-w-2-wage-and-tax-statement-calendar-year-2009DiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… defendants allegedly chose to serve themselves. Thanks to my partnership with District Attorney McNamara and the State …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Guilford – Budgeting … to $225,000 in the highway fund. Valley Stream Union Free School District Thirteen – Disbursements (Nassau County) The … checks totaling $4.8 million. Rockville Centre Union Free School District – Information Technology (IT) (Nassau County) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0CUNY Bulletin No. CU-801
… agency instructions for processing the City University of New York (CUNY) 2024 Managerial Uniform Allowance Payment. … to all employment taxes and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-801-cuny-2024-managerial-uniform-allowance-paymentXII.8.E Payment Assignments – XII. Expenditures
… assignment by the required date, the Offset Unit will release to the contractor any monies held and will notify the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8e-payment-assignmentsOpinion 94-27
… road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be assessed only against abutting or fronting owners. … may assess the cost of a road improvement under Town Law, §200 against both abutting and non-abutting property owners if …
https://www.osc.ny.gov/legal-opinions/opinion-94-27CUNY Bulletin No. CU-631
… Purpose To provide instructions for processing payroll deductions for the 2019 CUNY Charitable Campaign Deduction Code 897 . … All employees Effective Date(s) Payroll deductions for the 2018 CUNY Charitable Campaign will begin in paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-631-2019-cuny-charitable-campaignState Agencies Bulletin No. 2043
… Plan Type 86, who owe NYSTRS arrears associated with a school year prior to the current school year (7/1-6/30) are affected. Background To enhance … month): The agency will note the year listed in the School Year Ending column. Please note that the NYSTRS plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2043-new-prior-year-arrears-deduction-code-members-new-york-state-teachersCUNY Bulletin No. CU-666
… will begin in paychecks dated January 2, 2020. Background and CUNY Charitable Campaign Guidelines An online enrollment … Code 897 is available through CUNY until December 13, 2019. Employees wishing to donate to deduction code 897 … If a participant chooses to elect other than the full year (26 pay periods), the agency must enter the total amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-666-2020-cuny-charitable-campaignAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Purpose of Audit The purpose of our audit was to evaluate the efficiency of the County's jail operations and to identify cost-savings opportunities for the period January … part-time staff, more than $87,000 in overtime costs could have been avoided. Additionally, we identified instances …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218State Agencies Bulletin No. 1080
… to allow time for OSC to conduct a review of employee records and confirm that refunds were not previously issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bondsInternal Controls Over Selected Financial Operations
… the State’s military forces, which are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York Guard. DMNA employs …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsHamburg Central School District – Capital Project (2014M-129)
… through March 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, … bid as required by statute. … Hamburg Central School District Capital Project 2014M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Comptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… to New York businesses trying to survive through this public health and economic crisis. We are continuing to look … New York State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retention