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XII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… the Budget (DOB) and OSC. The cutover between fiscal years in the Statewide Financial System (SFS) will utilize these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyTown and County Special Districts and Town Improvements
… to issue debt to finance the establishment, extension of or increase in the maximum amount to be expended for a … permission of the Office of the State Comptroller if the cost to the typical property is above the OSC-calculated average estimated cost threshold. The Comptroller’s …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsOpinion 89-36
… for a capital improvement would be contingent upon the length of the proposed maturity of the obligations. The …
https://www.osc.ny.gov/legal-opinions/opinion-89-36State Comptroller DiNapoli Releases Audits
… important recommendations – the development of the climate change adaptation master plan. Further, review of a sample of …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsOpinion 88-11
… 940, 941, 480 NYS2d 556, affd 66 NY2d 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 NYS 2d 495, affd 45 AD2d 841, 358 NYS2d 957; see …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Comptroller DiNapoli Releases School Audits
… student grades, modifying student information system (SIS) permissions, assuming accounts or identities and viewing … There were also unnecessary user accounts in the SIS, including those for former district employees, former … at least in part, district officials’ failure to review SIS audit logs on a regular basis, properly manage accounts …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… gaps of $2.9 billion in FY 2025, $10.9 billion in FY 2026, $13.4 billion in FY 2027 and $17.4 billion in FY 2028, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsOverview – State Police Plan
… right before retirement, but they can be anytime in your career. Your FAE can include, but is not limited to, the …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/overviewAccounts Payable Advisory No. 50
… Terms Guidance: An early payment discount is an incentive (in the form of a reduction of the invoice amount) offered by … before it is due. Every agency should have a process in place to ensure accounts payable staff take the maximum … rate offered by a vendor whenever a discount is available. In the SFS, discount terms can be established by vendors at …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/50-early-payment-discountsPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… are reasonable. District officials have reviewed their tax levy limit calculation to ensure that the District's proposed tax levy increases the 2017-18 tax levy within the limits established by law. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Willsboro Central School District – Financial Condition (2015M-362)
… a multiyear financial plan and monitor and update it on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/willsboro-central-school-district-financial-condition-2015m-362Town of Thurman – Garbage Bag Inventory and Collections (2016M-399)
… approximately 1,200. The Town, which operates a transfer station, is governed by an elected five-member Town Board. In … 2015, the Town reported revenue of $15,954 from transfer station charges. Key Findings Collections from garbage bags … to the Town Clerk. Garbage bags provided to the transfer station are not adequately secured during the hours of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-thurman-garbage-bag-inventory-and-collections-2016m-399Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… District (District) officials secured user account access to the network and managed user accounts and permissions in … officials did not adequately secure user account access to the network or properly manage user accounts and … be inappropriately altered, accessed, or used. In addition to sensitive control weaknesses that were communicated …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… effective June 24, 2002 which: Allowed the State to increase significantly the CMIA program threshold, thereby … smaller programs which previously would have been subject to CMIA; and Required the State to notify the U.S. Treasury in writing of a federal program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsCopiague Fire District – Credit Card Purchases (2019M-98)
… ] Audit Objective Determine whether the Board ensured that credit card purchases were necessary, adequately supported … for legitimate District purposes. Key Findings Of 1,174 credit card charges made during our audit period, 753 … have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel meal …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Irvington Union Free School District – Fixed Assets (2022M-89)
… of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Town of Angelica – Justice Court Operations (2018M-11)
… all fines and fees in a timely and accurate manner for the period January 1, 2016 through October 31, 2017. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11SUNY Bulletin No. SU-177
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State … records. Affected Employees Employees hired under the HIRE Act Effective Date(s) Administration paychecks dated January … paychecks dated January 13, 2011 Background The HIRE Act (Hiring Incentives to Restore Employment Act) exempts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer … of the Office of the State Comptroller’s (OSC) approach to update affected employee records. Affected Employees … To inform agencies of the expiration of the HIRE Act employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actHomeowners Association, Inc.
… expended $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) … $800 to the State. Key Recommendations Work with the New York State Office of the Attorney General to recover the … expended $20000 granted under contract TM09M10 with the New …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-inc