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City of Johnstown – Internal Controls Over Payroll (2015M-75)
… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … six-member Common Council. General fund expenditures for 2014 totaled approximately $13.8 million. Key Findings … Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Annual Audit
… Purpose The objective of our examination was to determine whether claims were … totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the Special Fund for … approved and submitted to our Office. … The objective of our examination was to determine whether claims were …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditAlbany Public Library – Leave Accruals (2015M-293)
… Purpose of Audit The purpose of our audit was to review the Library’s internal controls over employee leave … January 1, 2013 through August 31, 2014. Background The Albany Public Library is located in the City of Albany, …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Lackawanna City School District - Tuition (2019M-59)
… Findings District officials did not review tuition charges for accuracy. As a result, the District was incorrectly billed for nine students, resulting in overpayments totaling $5,300 for eight students and an underpayment of $900 for one …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59State Comptroller DiNapoli Releases School Audits
… Gorham-Middlesex Central School District – Multiyear Planning (Ontario County) District officials developed … needs. Lindenhurst Union Free School District – Credit Cards (Suffolk County) District officials need to improve the … to govern the issuance and use of district credit cards. During the audit period, the district had two credit …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsOpinion 88-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … bear on the issues discussed in the opinion. ZONING AND PLANNING - Park Lands (use of park trust fund moneys to … various village boards, such as the board of trustees and planning board, be permitted to hold public meetings in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-21XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… This section provides agencies with an overview of the Imaging and Attachment feature of the Statewide Financial … Specifically, this section discusses document collection, imaging, verifying, and attaching. It also discusses handling …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… of Financial Services Superintendent Adrienne A. Harris today announced the approval of Community District 9 … State Superintendent of Financial Services Adrienne A. Harris said , “When I came into DFS three years ago I wanted …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newState Agencies Bulletin No. 1471
… processing of the repayment of NYSCOPBA Bargaining Unit 01 DRP reductions Affected Employees Employees whose balance … Unit 01 DRP reductions is less than zero (0) in one or more record number Background As part of the New York … repayment: Earnings Code Description D4S 12-13 SSU 01 DRP –1.538% R4S 12-13 SSU 01 Retro DRP –1.538% D3S 12-13 SSU 01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1471-repayment-new-york-state-correctional-officers-police-benevolentState Agencies Bulletin No. 1474
… a row on the Additional Pay page for each record number in which the sum of the employee’s gross earnings YTD for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationCompliance With School Safety Planning Requirements
… through February 15, 2019. About the Program The potential for emergency situations – including school shootings – compels school districts nationwide to plan for the unthinkable. Since 2000, New York State schools have … State and City Regulations outline general requirements for the plans, and specific requirements are left to safety …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsXVI.4.A Cash and Investments – XVI. Financial Reporting
… markets that a government can access at the measurement date. Level 2 inputs are inputs – other than quoted prices – … within Level 1 that are observable for an asset or liability, either directly or indirectly. Level 3 inputs are unobservable inputs for an asset or liability. The fair value hierarchy gives the highest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsXIII.2.A Expense Report Mandatory Header Fields – XIII. Employee Expense Reimbursement
… required format for the fields. Please note that SFS will not allow an employee to (1) create or edit an expense report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2a-expense-report-mandatory-header-fieldsVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… a direct program expense. Indirect costs include, but are not limited to, physical overhead, space occupancy, … state charge appropriations provided annually and are not subject to the special assessment procedures described …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… will be paid from Federal and other dedicated revenue funds of the State. Fringe Benefits costs refer to those … and the State's contribution to the Employee Benefit Funds pursuant to agreements with the various bargaining … for assessing, collecting and making payments from funds of the State are included in various statutes of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsState Agencies Bulletin No. 1619
To inform agencies of the implementation of the New York State Paid Family Leave Program
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1619-new-york-state-paid-family-leave-program-ny-paid-family-leaveState Agencies Bulletin No. 1382
… whose balance of M/C DRP reductions is less than zero (0) in one or more record number Background As part of the … beginning with the paycheck which includes compensation for April 1, 2015. Effective Date(s) Repayment of the M/C DRP … Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1382-repayment-managementconfidential-mc-deficit-reduction-plan-drpOpinion 2001-8
… Town Law, a town may dissolve a fire protection district and establish a fire district having the same boundaries as … may abolish a fire protection district within the town and instead establish a fire district to serve the same area … Law (§170 et seq .) generally governs the establishment and dissolution of fire and fire protection districts in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is … sample of 36 facilities and observed the condition of 532 durable medical equipment items and found the items to be in … known to be in use at nursing home facilities, such as the durable medical equipment items identified in this report. …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesOpinion 93-13
… delegated to the municipal corporation by the Legislature (NY Const, art IX, §1; Sonmax v City of New York , 45 NY2d … which impairs the powers of any other public corporation (NY Const, art IX, §2[d]; Municipal Home Rule Law, §§10[5], … 547 NYS2d 953 lv den 76 NY2d 701, 558 NYS2d 891; see also NY Const, art IX, §1[g]). Finally, the above discussion …
https://www.osc.ny.gov/legal-opinions/opinion-93-13