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City of Johnstown – Internal Controls Over Payroll (2015M-75)
… Purpose of Audit The purpose of our audit was to determine if adequate internal controls … 1, 2014 through January 31, 2015. Background The City of Johnstown is located in Fulton County and has a population … City of Johnstown Internal Controls Over Payroll 2015M75 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Annual Audit
The objective of our examination was to determine whether claims were appropriate and complied with the New York State Workers Compensation Law and mandated fe
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditAlbany Public Library – Leave Accruals (2015M-293)
… Library’s internal controls over employee leave accruals for the period January 1, 2013 through August 31, 2014. … by an elected nine-member Board. Budgeted appropriations for 2014 totaled approximately $9.4 million. Key Finding The … a standard leave request form or other formal procedure for employees to request leave time and for supervisors to …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Lackawanna City School District - Tuition (2019M-59)
… officials did not review tuition charges for accuracy. As a result, the District was incorrectly billed for nine … student. The District did not have adequate and up-to-date residency information to support tuition charges totaling … proof of residency periodically to verify the District is properly billed. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59State Comptroller DiNapoli Releases School Audits
… 2015-16 fiscal year. Two of the reserves – unemployment insurance and liability – have balances that are excessive or … officials have developed corresponding regulations, they do not require competition when procuring professional … to use written requests for proposals or written or verbal quotes. Instead, the regulations state that these are not …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsOpinion 88-21
… the issues discussed in the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to construct indoor recreational facility); (use of park trust fund moneys to construct recreational building in … Concerning the use of park trust funds received by a village from subdividers …
https://www.osc.ny.gov/legal-opinions/opinion-88-21XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… if there are no alternatives. These should be produced in black and white and at low resolution. The SFS will scan all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… today announced the approval of Community District 9 as a Banking Development District (BDD) and presented $35 million … across the state where there is a demonstrated need for banking services. Bronx Community District 9 (CD 9) is now a … their operations and provide affordable and accessible banking products and services in the community. “We are proud …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newState Agencies Bulletin No. 1471
… processing of the repayment of NYSCOPBA Bargaining Unit 01 DRP reductions Affected Employees Employees whose balance of NYSCOPBA Bargaining Unit 01 DRP reductions is less than zero (0) in one or more record … the Arbitration Eligible (Arb. Eligible) Bargaining Unit 01 Deficit Reduction Plan (DRP) created pursuant to Section 7 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentState Agencies Bulletin No. 1474
… Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings … Final CSEA DRP Repayment OSC Actions OSC will insert a row on the Additional Pay page for each record number in which … Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationCompliance With School Safety Planning Requirements
… expectations and responsibilities to students and staff, and designing prevention and intervention strategies … For example, one plan included an incorrect main phone number for the school and incorrectly listed key … for annual multi-hazard school safety training for staff and students. While the DOE does not conduct …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsXVI.4.A Cash and Investments – XVI. Financial Reporting
… Policy References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB … Section C20 – Cash Deposits with Financial Institutions and GASB Codification Section I50 – Investments ) most … updated by GASB Statement No. 72 - Fair Value Measurement and Applicatio n GASB Statement No. 28 – Accounting and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsXIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… mandatory fields on the header level are business purpose, report description, official station, employee’s … Update” published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with your SFS user ID … destination locations, enter the street address of the last business-related destination to which the employee …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… Fringe Benefits and Indirect Costs will be paid from Federal and other dedicated revenue funds of the State. Fringe Benefits costs refer to those disbursements incurred … Federal and other dedicated revenue funds of the State, fringe benefits and a proportionate share of administrative …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… The allocation looks at the accounting string used on the PS charge and uses the same string for FBIC charges. … most recent Effective Dated Redirect row to the charges. Required Reports With the implementation of the FBIC … Financials menu to allow them to run the NYAR0260 (FBIC Invoice) and the NYGL0442 (FBIC Ledger) reports for their …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… of Buildings (DOB) is not doing enough to protect construction workers on building sites, according to an audit … to make sure violations are corrected to help prevent construction-related accidents, injuries and fatalities. “Construction is key to New York City’s economy, but as the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyState Agencies Bulletin No. 1619
… agencies of the implementation of the New York State Paid Family Leave Affected Employees As of January 1, 2018, … In 2016, the Governor signed into law a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by employee payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveState Agencies Bulletin No. 1382
… Purpose To inform agencies of OSC’s automatic processing of the … (M/C) Deficit Reduction Plan (DRP) created pursuant to Section 7 of Part A and Subsection 3 of Section 13 of Part … actual deficit reduction plan reductions will be repaid to the employee in equal biweekly installments over 39 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1382-repayment-managementconfidential-mc-deficit-reduction-plan-drpOpinion 2001-8
… Report to the Governor on Legislation for L 1966, ch 907, Department of Audit and Control, June 17, 1966). 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… testing, and maintenance of resident care-related medical equipment. The audit covered the period January 1, … considering manufacturer service manuals; and retain records of tests and repairs. Inspect generators weekly, and … had approximately 500 pieces of resident care-related medical equipment, of which only 4 would need to be reviewed. …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homes