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Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal … who prepares the billings, also enters receipts into the accounting system, reconciles customer accounts, … without any additional verification or assistance by her Deputy. With these incompatible duties, the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Town of Sidney – Budget Review (B4-13-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are … for the fiscal year ended December 31, 2005. Local Finance Law requires all local governments that have been authorized … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Town of Shelby – Financial Management (2012M-206)
… 1, 2010, through September 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of … Town of Shelby Financial Management 2012M206 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Village of Munnsville – Financial Operations (2012M-239)
… The Board did not audit, or cause to be audited, the records and reports of the Clerk-Treasurer. Key … period. Perform annual audits of the Clerk-Treasurer’s records and reports, or have an officer, employee, or …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Liberty – Financial Condition (2013M-109)
… Board’s adopted budgets were based on accounting records with discrepancies because the Clerk-Treasurer did not …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109State Comptroller DiNapoli Releases School District Audits
… systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … student records and found that 114 students were provided with textbooks even though the district's records did not … overpayments of $2,180. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsCollege of Geneseo – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… risks Design and implement monitoring activities Follow up Exhibit A contains a template agency managers may use to … to mitigating risk and awarding future contracts. Follow-up Managers should evaluate the results of monitoring … reports and invoices • Increase frequency of follow-up monitoring activities Low • Facilitate development of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringCUNY Bulletin No. CU-674
… Purpose The purpose of this bulletin is to inform agencies of raise eligibility and automatic processing and to provide agencies with the procedures for reporting certain salary increases. … employee remains in an eligible bargaining unit and title is on a step on the Sal Plan. OSC will repeat this process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveState Comptroller DiNapoli Releases Municipal & School Audits
… The board did not: pay the recommended 2022 contribution of $121,981 into the district’s length of service award program; effectively monitor available fund … or a fund balance policy or obtain an independent audit of the district’s 2021 and 2022 financial statements, as …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… of $251.3 million (20.2 percent) from SFY 2019-20 due to COVID-19 related reductions in activity and spending. … an ongoing source of primarily pay-as-you-go funding to address the State’s environmental needs. Appropriations to the EPF have fluctuated over time and were $300 million in …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureState Agencies Bulletin No. 1837
… superseded by Payroll Bulletin 1837.1 Purpose The purpose of this bulletin is to inform agencies of the new Action Reason codes to place employees on a Paid Leave of Absence related to the COVID-19 health crisis and to … The purpose of this bulletin is to inform agencies of the new Action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19State Agencies Bulletin No. 1915
State Agencies Bulletin No 1915
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleProposed Regulations
… are amended to read as follows: (a) the annual reports of the public authority , in accordance with section 2800 of the Public Authorities Law; (b) a transmittal letter from … contracts prepared in accordance with the provisions of section 2879 of the Public Authorities Law which shall …
https://www.osc.ny.gov/legislation/proposed-regulationsState Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Small Business Services – Selected Programs to Assist … in New York City (2022-N-1) The New York City Department of Small Business Services (SBS) is tasked with helping … to assist small businesses by providing the services of Compliance Advisors and Small Business Advocates, each …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-324
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 Judicial Longevity Payment (JLP) and to provide instructions for payments not processed … detailed in the Labor Relations Memorandum are extended to Management/Confidential and Unrepresented employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentOpinion 89-31
… of a city may bring a petition to remove an elected city official through recall election. Under such a procedure, a city official would be removed from office before the end of his … recognize the right of the electorate to remove an elected official by recall election have done so by means of a …
https://www.osc.ny.gov/legal-opinions/opinion-89-31What is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … plan, you will receive a monthly pension payment for the rest of your life. How Defined Benefit Plans Work … returns have covered 75 percent of the cost of pensions. With defined benefit plans, retirement assets are pooled, and …
https://www.osc.ny.gov/retirement/members/defined-benefit-planXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense … amount resulting from the creation of an expense report is paid back by the employee. When employees review and … report date in which the Due to State was created. It is important for Agencies to communicate with employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… economic activity, according to a report released today by New York State Comptroller Thomas P. DiNapoli. DiNapoli … in City Fiscal Year (CFY) 2021. “The tourism industry is a vital component of New York City’s economy,” DiNapoli … shows how much work we need to do to rebuild the sectors affected by the pandemic's massive drop-off in tourism." "We …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73