Search
Mandatory Service Credit Purchase Payments – Enhanced Reporting
… are usually incurred for service after a member’s date of membership for which no (or insufficient) contributions … tax purposes because they are covered under Section 414(h) of the Internal Revenue Code. Mandatory purchases of ERS … Loan/SCP Deduction page in Retirement Online , which will list the member’s pre-tax deduction amount. The page also …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsXII.6.L Replenishing an Advance Account – XII. Expenditures
… to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific account, use the “Find an Existing Value” function in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… XI, Section 4.A - Not-for-Profit Prompt Contracting of this Guide. In the event that the Agency does owe … on the overpayment rate established by the Commissioner of Taxation and Finance. This rate, however, is subject to change quarterly. Please refer to the Department of Taxation and Finance’s website for the most current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestEfficiency of Warehouse Space
… The audit objective was to determine if the Office of General Services (OGS) has reviewed the warehouse space used … The audit objective was to determine if the Office of General Services OGS has reviewed the warehouse space used by …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Children’s Education Services, Inc. … CES provides preschool special education services to children with disabilities who are between three and four … To determine whether the costs reported by Childrens Education Services Inc on its …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… Budget (OMB) to collect and distribute current information on federal domestic assistance programs. In 1984, the OMB … agencies to provide annual information to GSA and OMB on all domestic assistance programs and activities that are … and Budget to collect and distribute current information on federal domestic assistance programs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage … has adequate controls over selected financial operations to provide reasonable assurance that State assets and … To determine whether the Division of Alcoholic Beverage …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsDiNapoli: Tax Cap Below Two Percent
… DiNapoli said. “At the same time the levy growth rate is dropping, both revenues and spending could deviate significantly from what was planned. Local governments must closely monitor … Open Book New York . Track municipal spending, the state's 170,000 contracts, billions in state payments and public …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentA Statement from Comptroller DiNapoli on the Murder of George Floyd
… This time, the response must be different. Too many Black lives have been lost or marginalized over the years to … of race and equality are crucial not only for progress in Black and Brown communities, but for all Americans. Whatever …
https://www.osc.ny.gov/press/releases/2020/06/statement-comptroller-dinapoli-murder-george-floydAlfred State College of Technology – Selected Employee Travel Expenses
… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as well as 10 … and municipal officials will need to plan around a tax cap below two percent,”said DiNapoli. “My audits have shown … can limit spending or cut costs in order to stay under the cap.” The tax cap, which first applied to local governments …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… than an employee owes, you can adjust reported information and request a contribution refund by submitting … one paper Adjustment Report for each member whose reported information needs to be adjusted. Completed Adjustment … NYSLRS employers report information about employees through Retirement Online …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsState Comptroller DiNapoli Releases School District Audits
… not adopt realistic budgets or maintain reasonable levels of fund balance. However, reserves were generally funded at … the past five years grew to $97.9 million, the equivalent of 43 percent of the district’s annual budget. Some appropriations were …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… provided effective oversight for capital projects for the period January 1, 2010, to December 31, 2011. Background The … the 2011 fiscal year were $40.7 million. During our audit period, the City has undertaken 10 capital projects totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… Background The Baldwinsville Public Library is located in the Village of Baldwinsville in Onondaga County. It is governed by an elected seven-member … receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andState Agencies Bulletin No. 1011
… Re -issued Form W-2 Request for _____ (employees last name) in the subject line. Please provide the following … information with each request: The year requested Employee Name Last 4 digits of SSN Agency code Agencies will continue … Postal Service, to agencies on a weekly basis. Due to the high volume of requests, please expect a 10 – 15 day turn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1011-new-procedures-replacing-2007-2008-prior-year-form-w-2s-wage-and-taxWappingers Central School District – Fuel Accountability (2015M-135)
… identify anomalies regarding quantities dispensed, fueling times and the odometer readings entered by employees. The … anomalies regarding the quantities dispensed, fueling times and odometer readings. Key Recommendations Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Controls Over Cash Advance Accounts
… over the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate … over the cash advance accounts it oversees to ensure the money is p …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsCooperstown Central School District – Financial Management (2024M-65)
… Key Findings The Board and District officials did not properly manage fund balance and reserves. As a result, the Board and District officials were not transparent with taxpayers and levied more taxes than … and appropriated $2.6 million of fund balance that was not needed, while generating operating surpluses totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65