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XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… statements for the State of New York are prepared in conformity with generally accepted accounting principles … The procedures listed below have been developed in order to ensure a smooth transition when implementing a … issues involved as well as what information is required in order to comply. As part of the accounting issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsVillage of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately … the financial software are not given to someone involved in financial operations. Routinely generate and review the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. … Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $444,000 for the general fund, $168,000 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125State Agencies Bulletin No. 1946
State Agencies Bulletin No 1946
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxState Agencies Bulletin No. 2028
… Legislative Commissions BU79 Background: Civil Service Law, Article 8, Section 131 and the Division of the Budget … 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent Care 433 Total Unemployment Ins Owed 442 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Arkport Central School District , Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services , Fabius-Pompey Central … (Westchester County) The board and district officials need to improve controls over the district’s information …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0NYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… of the Fund’s Climate Action Plan. “We are fortunate to have Andrew Siwo’s experience and expertise to help advance … at the forefront of the low carbon economy,” Siwo said. “I have spent much of my career sourcing, assessing, and …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsState Police Bulletin No. SP-217
… Laws of 2019 implements the 2018-2023 Agreement between New York State and NYSPIA and provides for an increase to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-217-april-2021-increase-8-year-seniority-pay-state-police-represented-newComptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … declined due to a successful tax certiorari challenge. As a result, unrestricted fund balance as of June 30, 2019 … of approximately $1.8 million, the district has an unfunded liability of approximately $873,000 as of July 31, …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsCost-Saving Ideas: Reviewing Your Revenue Collection Process
… Improving your local government's receipt collection system may get revenue into … for residents? By becoming more efficient, your local government can possibly increase collections, lower … which are collected with taxes.) Ensure that the service provider complies with statutory requirements and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processDiNapoli Releases Municipal Audits
… Claims Auditing (Ulster County) The board did not properly audit claims or authorize credit card purchases. Auditors … bank reconciliations were performed, conduct an annual audit of the secretary-treasurer’s records or develop and …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1927
… Pay Period 7L or Institution Pay Period 8L. If the agency does not submit the transaction to withhold the full … in the event a program that authorizes COVID Leave is in effect at the time of this payment. Inactive or Leave of … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesExamination of Pitts Management Associates (PMA)
… (RAP) under contracts CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved the claimed savings. Background Downstate … for the period December 3, 2012 through September 3, 2013. That contract was later extended for three months …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Agencies Bulletin No. 1901
… routinely work on Interstate Routes within New York State (NYS), on NYS highway routes, or on NYS parkway systems at least one-third or more of the time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1901-2021-special-assignment-duty-pay-calendar-year-2020NYSLRS Announces Employer Contribution Rates for 2024-25
… average contribution rates will increase from 13.1% to 15.2% of payroll for the Employees’ Retirement System (ERS) and from 27.8% to 31.2% of payroll for the Police and Fire Retirement System … two systems, which pay retirement and disability benefits to state and local public employees and death benefits to …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25DiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… today. The two defendants, Deborah Brink, 63, and Sheila Moseley, 58, are charged with grand larceny. “Deborah Brink and Sheila Moseley allegedly schemed to exploit Brink’s mother’s …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… Ithaca, New York yesterday for allegedly stealing $69,481 in state pension payments meant for her deceased husband. “Sharon Collins allegedly took advantage of her … case.” “I commend the efforts of the New York State Police in collaboration with the New York State Comptroller’s Office …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsState Agencies Bulletin No. 1898
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1898-april-2021-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2008
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … a transaction to make the LLS payment. Lateral Position Change from a Non-PEF Position Where the Employee’s Salary … check date. Agencies should verify the employee’s mailing address is up-to-date. Note: If the employee has direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsWillsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial … 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department … during 2013. Key Findings The Department’s bylaws did not address the Department’s financial activities, except for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206