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Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous … was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Controls Over Cash Advance Accounts
… Purpose To determine whether the State Education Department (SED) has … bank account for use by the agency. SED was authorized to have 3 advance accounts with a total value of $300,000 as of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsVillage of Painted Post – Board Oversight (2017M-92)
… was to examine the Board’s oversight of Village activities for the period July 1, 2015 through October 24, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Beacon City School District – Claims Auditing (2016M-20)
… bidding. The claims auditor did not ensure that sufficient funds were available on open purchase orders when approving … claims. Ensure that all claims with an OPO have sufficient funds available before approving the claim for payment. … …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… our audit was to review the District’s multiyear planning for the period July 1, 2014 through March 23, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $31.46 … details regarding the anticipated use of reserve funds for a five-year period but this plan does not include …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Oakfield-Alabama Central School District – Procurement (2024M-103)
… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Miller Place Fire District – Credit Cards (2024M-58)
… did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. … orders contain sufficient detail and are approved prior to purchases being made. Ensure all claims are subject to an independent audit so Commissioners are not responsible …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Qualified Personal Service Contracts (QPSC) Listing
… April 1, 2025 – March 31, 2026 On June 4, 2008, Governor Paterson … A QPSC is any new, renewed, or amended State agency contract with any non-State entity pursuant to State Finance Law §163 or §136-A, under which: The contract was approved on or after August 4, 2008; The agency …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingState Agencies Bulletin No. 1680
… Purpose To inform agencies that, beginning with tax year 2018, employees with NYSPO access can opt out of receiving a … IRS Publications 15-A, Employer’s Supplemental Tax Guide 2018, and 1141 General Rules and Specifications for … receiving a paper Form W-2 statement beginning November 1, 2018, but no later than the day prior to the OSC 2018 Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1680-new-york-state-payroll-online-nyspo-electronic-delivery-form-w-2State Agencies Bulletin No. 753
… address that gives directional information for delivery (i.e. N, S, E, W, NE, NW, SE, SW). Verify the directional is … standard suffix abbreviations listed in the ZIP+4 file (i.e. Avenue, Street, Circle, Drive etc.). INCORRECT OR … CODES According to the US Postal Service, the country you selected does not have a Postal Code. POSTAGE IS CHEAPER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/753-new-error-messages-control-d-report-npay766State Comptroller DiNapoli Releases Municipal Audits
… adequate receipts for all collections and did not properly account for attraction tickets purchased in bulk and sold at a discount to cardholders. The library's account clerk performed incompatible financial duties. County …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-17
… conference); (reimbursement of volunteer firefighters for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (expenses for attendance at conferences); (for tuition expenses …
https://www.osc.ny.gov/legal-opinions/opinion-96-17DiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… Tax collections through the first half of the state fiscal year (SFY) fell $1.3 billion … of growth needed to meet year-end projections. At the same time, the use of some settlement resources for ongoing …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… adjustment that results in an increase in federal fund cash that will not be immediately disbursed for program … this needs to be communicated to FederalBilling@osc.ny.gov prior to entering any transaction that would bill … Refunds and returns back to the Federal Government are not State expenditures and, therefore, must be recorded as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… stated on the State’s budgetary basis. Infrastructure asset information would include schedules reporting the … annual amount required to maintain or preserve the asset compared with amounts actually expensed for each of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsCUNY Bulletin No. CU-704
… a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid … Services has announced that the 2021 premium rate and the maximum weekly employee contribution for coverage will be 0.511% (0.00511) of an employee’s weekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-704-city-university-new-york-cuny-paid-family-leaveHow the Program Works – Contribution Stabilization Program
… to amortize in their estimated invoice (available in Retirement Online every summer) and the annual invoice (issued in Retirement Online in November). The projected invoice, which …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksState Agencies Bulletin No. 1772
… will provide a paper Form W-2 statement for employees who do not provide Form W-2 statement consent. OSC will provide a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1772-new-york-state-payroll-online-nyspo-electronic-delivery-2019-form-w-2State Agencies Bulletin No. 1861
… able to opt out of receiving a paper Form W-2 statement for the 2020 tax year. Affected Employees Employees … Tax Guide 2020, and 1141 General Rules and Specifications for Substitute Forms W-2 and W-3, employers may … The employee must be informed of any procedure changes for obtaining a paper copy of his or her Form W-2 statement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1861-new-york-state-payroll-online-nyspo-electronic-delivery-2020-form-w-2Response to Human Trafficking
… Objective To determine whether the Office of Temporary and Disability … and Local Districts of Social Services (Local Districts) to ensure adequate services are being provided to victims of …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-trafficking