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State Comptroller DiNapoli Releases Municipal & School Audits
… for open personnel positions, which may not be prudent, as it leaves personnel services appropriations with insufficient … for personnel services are likely underestimated by as much as $3.7 million. In addition, budgeted funding for … underestimated by at least $982,269. The proposed budget does not include a contingency appropriation in the general …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2311
… (Internal Revenue Service) tax withholding requirements for 2025 and other tax related topics. Affected Employees: … has updated PayServ with the new Federal withholding rates for 2025. New York tax requirements for 2025 remain unchanged from 2024. OSC continues to use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2311-summary-tax-related-changes-2025Opinion 99-4
… are authorized generally to "convey" unneeded real property (see, e.g., County Law, §215[5,6]; Town Law, … corporations and fire districts to make gifts of unneeded real property to another municipal corporation or fire … p 1; 1986 Opns St Comp No. 86-22, p 37, gift of municipal money to an IDA; 1982 Opns St Comp No. 82-342, p 434; 1982 …
https://www.osc.ny.gov/legal-opinions/opinion-99-4State Agencies Bulletin No. 928
… for submitting transactions for eligible employees. OSC is no longer automatically processing this payment. Affected … 67 with a Pay Basis Code of ANN Effective Date(s) Payment is effective 9/24/09 (Institution) or 10/1/09 … base salary. An employee’s Geographic Pay Differential is not reduced by the amount of the Merit Step payment (see …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/928-october-2009-merit-step-listings-and-payments-certain-graded-and-nsXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… include a justification of need for the equipment. Cost/price is a fundamental part of the needs evaluation and can … of the State Finance Law provide that cost may include the price of the good being purchased and can include the … limited to, costs or savings associated with construction, energy use, maintenance, operation, and salvage or disposal. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionComptroller DiNapoli Releases School Audits
… New Lebanon Central School District – Financial Condition (Columbia County) District officials have overstated …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1612
… Purpose To inform agencies of the processing of the taxable fringe benefit CLEFR for 2017. Legal Reference … PEF A letter will be sent by the Governor’s Office of Employee Relations to affected PEF participants informing … To inform agencies of the processing of the taxable fringe benefit CLEFR for 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017State Agencies Bulletin No. 1089
… to $2,080 (biweekly guaranteed minimum was increased from $48 to $80) effective 3/25/10. Time Entry Earnings Code LSA , … XX/XX/20XX Earnings End Date: XX/XX/20XX Earn Code: LSR Hours: # of Hours Agencies should review all LSA (Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… available to continue critical processing in the event of a disaster or mishap that disables normal processing. We … of key Division systems. Also, ITS does not have an active regional backup site, and Division systems are at risk for total data loss in the event of a regional disaster. We also found ITS did not comply with …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followContracts for Personal and Miscellaneous Services (Follow-Up)
… determined that the Port Authority of New York and New Jersey (Port Authority) generally did not have documentation … to provide information on any actions that are planned to address the unresolved issues discussed in this review. Other …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities … from December 1, 2008 through May 29, 2013. Background The Medicaid program reimburses outpatient services using the APG … surgery centers on September 1, 2009. Key Findings Medicaid made $32.1 million in actual and potential …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessCity of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1The Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s retirement date, …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsNorth Greenbush Common School District – Budgeting (2016M-112)
… 20 students from kindergarten through first grade and then pays tuition for its students to attend one of four … surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 appropriated fund balance … in compliance with Real Property Tax Law statutory limits and the Board’s fund balance policy. Unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Shelter Island Union Free School District –Financial Condition (2014M-132)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that … a formal plan to define how reserves will be funded, how much will be reserved, and when reserves will be used. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Assessment and Collection of Selected Penalties
… made by the carrier, the law requires WCB to impose a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are … Department. Adjust accounts receivable and other WCB accounting records for the penalties it has inappropriately …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… through June 30, 2013. Background Albany County is located in eastern New York State and has a population of … Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, … policies for disbursing restitution money retained in a victims’ trust fund, Department officials have not …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsReal Estate Portfolio
… Niagara Frontier Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or … public authority to maintain adequate inventory controls for its property and report annually on all property held. It …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… was to review the Board’s oversight of the Clerk-Treasurer and established internal controls over water operations for … Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The Village is governed … a Board of Trustees, which comprises four elected Trustees and an elected Mayor. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Authority … financial operations for the period January 1, 2011, to November 30, 2012. Background The Amsterdam Housing … Montgomery County. The Authority was established pursuant to Section 428 of the Public Housing Law to provide low-rent …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporations