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Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … such as office supplies. The amount of a petty cash fund may be limited by statute. The custodian of the petty … section 369(5), Education Law sections 1724(3) and 2524(2), Town Law section 118(2), Village Law section 5-524(6) 10 …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditState Agencies Bulletin No. 1882
… is to notify agencies of the 2021 maximum salary limit for members of ORP and VDC in Tier 6. Affected Employees … Section 415 of the Internal Revenue code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the annual compensation limit under Section …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1882-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedClarence Fire District – Purchasing (2016M-297)
… from 2015 that we reviewed. Key Recommendations Consider amending the purchasing policy to include the use of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Remsen Central School District – Fund Balance and Reserves (2015M-306)
… Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306West Genesee Central School District – Segregation of Duties (2016M-303)
… The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates seven … concentrated with one position, and there was no process in place for someone independent from the recordkeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Kings Park Central School District – Fuel Inventory (2015M-282)
… period July 1, 2014 through July 31, 2015. Background The Kings Park Central School District is located in the Town of … and type of fuel pumped and for which district vehicles. … Kings Park Central School District Fuel Inventory 2015M282 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/kings-park-central-school-district-fuel-inventory-2015m-282Sullivan West Central School District – Financial Condition (2014M-40)
… The Sullivan West Central School District is located in Sullivan County. The District, which is governed by an … to reserves at the end of each fiscal year, resulting in real property taxes that were higher than necessary. Two … Review all reserve balances and determine if the amount reserved are necessary and reasonable. … Sullivan West …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/sullivan-west-central-school-district-financial-condition-2014m-40City of Niagara Falls – Financial Condition (2017M-170)
City of Niagara Falls Financial Condition 2017M170
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170Clymer Central School District – Financial Management (2016M-187)
… Sherman in Chautauqua County. The District, which operates one school with approximately 425 students, is governed by an … limit for the 2012-13 through 2014-15 fiscal years. Two of the District’s reserves may be overfunded. In 2013-14 … and 2014-15, District officials improperly account for two bond anticipation notes (BANs) and the corresponding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Portville Central School District – Financial Condition (2013M-384)
… our audit was to review the District’s financial condition for the period of July 1, 2012 through November 13, 2013. … The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County … Board of Education. Budgeted general fund expenditures for the 2013-14 fiscal year are approximately $16 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384DiNapoli Statement on NYC's 2025 Budget Modification
… that were canceled last year and make up for cost overruns on cash and rental assistance, which continue to outpace the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationIX.12.E Specific Programs Subject to CMIA – IX. Federal Grants
… the phrase "programs subject to CMIA" is often used in practice to denote those larger programs that necessitate … what constitutes a covered federal assistance program in a given State Fiscal Year (SFY) is recalculated annually … matter programs subject to CMIA is now commonly used to mean those larger programs that are subject to CMIA interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12e-specific-programs-subject-cmiaMember Outreach and Presentations
… Services We Offer Pre-Retirement Presentation (Webinar) A NYSLRS representative … hour presentation for members who are within 5 years of retirement to learn about: Their NYSLRS pension and how their … Office of Employee Relations administers pre-retirement planning webinars . Contact your agency liaison to learn how …
https://www.osc.ny.gov/retirement/employers/member-outreach-and-presentationsEnforcement of the Mitchell-Lama Surcharge Provisions
… on the income affidavits submitted for the 2012 calendar year, the most recent year for which DHCR had verified affidavits at the time of … on an ongoing basis during occupancy. By April 30 of every year, occupants of each apartment are required to submit an …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsDiNapoli Announces Latest Fiscal Stress Scores
… office by local governments operating on a calendar year basis (Jan. 1 – Dec. 31). In New York that includes all … this scoring round are in the same category for the second year in a row. They are: the large downstate counties of … and creates fiscal stress scores. Indicators assess year-end fund balance, cash-on-hand, short-term borrowing, …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… conditions at facilities that went unaddressed, sometimes for years, and questionable spending. “Our auditors found … mold and other problems were left unaddressed sometimes for years,” said DiNapoli. “Homes and Community Renewal needs … unrelated to normal operations, lacked adequate support or for which there were no approvals, competitive analysis and …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsState Agencies Bulletin No. 2070
… the State Comptroller. Affected Employees: All employees for whom an AC 230 Check Reversal and AC 1476 Check Exchange … is denied, comments will be included as to the reason for the denial. Please keep in mind, OSC Payroll cannot stop … PayServ or the check will be exchanged to the appropriate party. If any additional funds are due to the employee once …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesOpinion 98-17
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC HOUSING AUTHORITIES -- Officers and … "public entity" to defend and indemnify public "employees" in any civil action arising out of an act or omission which … we note that the enabling act of the housing authority in this instance contains "boilerplate" language providing …
https://www.osc.ny.gov/legal-opinions/opinion-98-17DiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are disorganized, highly decentralized and not administered … that are costing taxpayers, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also … data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was created to …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsState Agencies Bulletin No. 1032
To explain OSCs automatic processing of the increase
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employees