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State Agencies Bulletin No. 1906
… Employees Employees with line number changes reported in the New York State Electronic Personnel System (NYSTEP) … Number Changes Line number changes must be reported first in NYSTEP using the Title and Position Management (TPM) Mass … Move (MOV) via a TPM Short Form Request. Once approved in NYSTEP, agencies must report these changes in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1906-reporting-line-number-and-budget-year-changes-fiscal-year-2021-2022State Agencies Bulletin No. 2013
… (Enter 04/07/2022 Lag or 04/21/2022 Current) The Reason code Z12 (Agency Update of Position Data) will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023IX.9.C Transfer Procedure – IX. Federal Grants
… Once it is determined that a statutory transfer account authorization is provided and needed, agencies must submit a written request to the Division of the Budget (DOB) to approve the transfer … transfer the required transactional ChartFields for the charge and revenue lines on the journal are: Expenditure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureOpinion 89-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit … makes specific reference to officers who are compensated on an hourly basis. If payment may be made without prior …
https://www.osc.ny.gov/legal-opinions/opinion-89-33DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… agency (ESD) has not been meeting statutory requirements to provide accurate, annual reports of its real estate … about the economic benefits of the transfer compared to the fair market value of the property, a new audit from … (USAN). Only one of these is reported by ESD to have definitive development plans. USAN purchased properties …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowState Police Bulletin No. SP-188
… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17 and 18, represented by the Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State … the biweekly maximum deduction to $52.69, resulting in an annual maximum deduction of $1,370.00. Questions To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-188-modification-deduction-code-302-pba-disability-insuranceVillage of Wurtsboro – Financial Operations (2017M-71)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and segregation of duties for the period June 1, 2015 through May 31, 2017. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Village of Port Chester – Payroll (2017M-115)
… our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January 26, 2017. … seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $38.6 … Key Findings The Village paid approximately $2.2 million for overtime wages to police department personnel. There are …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Town of Preston - Financial Management (2018M-81)
… four times the 2018 general fund tax levy and 183 percent of 2018 budgeted appropriations. During the same period, … 150 percent the 2018 highway fund tax levy and 96 percent of 2018 budgeted appropriations. Although the Town has … fund balance and reserve policy that establishes the level of fund balance and reserves to be maintained. Develop and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-preston-financial-management-2018m-81Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… access to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017. … with water and sewer services. Budgeted appropriations for 2017 totaled approximately $8.8 million. Key Findings The … a timely manner. Establish formal policies and procedures for review and approval of the assessment of penalties and …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestmoreland Central School District – State Transportation Aid (2017M-220)
… The Westmoreland Central School District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County. The District, which is governed by a … and the District should receive approximately $1.3 million in transportation aid for these buses through 2021-22. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… adequately performed the duties as chief financial officer for the period January 1, 2015 through October 2, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $2.5 million. Key Findings The … has not submitted an annual accounting to the Board for fiscal years 2015 and 2016 and has not provided the …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263State Police Bulletin No. SP-178
… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17 and 18 represented by Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62 represented by New York State Police … the biweekly maximum deduction to $48.92, resulting in an annual maximum deduction of $1,272.00. Questions To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-178-modification-deduction-code-302-pba-disability-insuranceStatistical and Information
… on the Open Book website . Overlapping Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… District's 2013 budget totaled $292,725. Key Findings The Treasurer processes and pays certain claims prior to the … balance. Furthermore, the monthly reports provided by the Treasurer include only year-to-date information and do not … Town Law) are audited and approved by the Board before the Treasurer pays the claims. Prepare and adopt budgets in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period … The general fund’s unassigned fund balance declined to a deficit of nearly $2.9 million as of the end of 2014. … or capital plans. The County has not had sufficient cash to pay its bills and other obligations when due, resulting in …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… approximately $559,311. Grant annual vacation leave in accordance with its policy. As a result, 14 current … 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology (IT) control … action. Appendix B includes our comments on issues raised in the Village’s response letter. … Village of …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… Union Free , Plattsburgh City , South Colonie Central , and South Huntington Union Free . Audit Objective To … with PE requirements mandated by State Education Law and regulations. As a result, not all students are receiving … an adequate amount of PE to students in grades K-4, and seven did not do so for grade 5. None of the districts …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Brewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… in a timely manner. Update financial records and reports to conform to OSC’s uniform system. Ensure budgets are properly … budget amounts. Consider revising the procurement policy to require soliciting competition before awarding …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, which is governed by an eleven-member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187