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V.3.E Programs – V. Chart of Accounts (COA) Governance
… Copy and agencies, with the exception of appropriations for Funds 10250 through 10258. Alphanumeric Program codes will capture appropriated program information for Funds 10250 through 10258. Common statewide concepts … to establish if a Program is eligible or non-eligible for Fringe Benefits billing (values of “Y” for yes and “N” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsUtica City School District - Payroll (2018M-175)
… and District officials ensure that compensation payments for employees are accurate, properly approved and supported. … or paid in accordance with contracts or Board resolutions. For example, the Board did not authorize salaries paid to six … certainty as to the work performed. Manual adjustments for fingerprint time clock system entries were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175DiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… received during the holidays. When gift cards aren’t used for five years, their balances may be turned over by … gift cards early this new year and remember to check for unclaimed funds . “Tis the season of giving, not losing, … gift card recipients to read the fine print on the card for details about any fees and expiration dates and to …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsOpinion 2001-10
… a town must require vendors to certify claims submitted for payment for the provision of goods and services. Town Law §118 … a town must require vendors to certify claims submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10State Agencies Bulletin No. 238
… Report will be mailed to agencies with the Auditor and Salary Determination Correction Reports. In the following pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsState Comptroller DiNapoli Releases Municipal & School Audits
… to the network or develop an IT contingency plan. This increases the risk of unauthorized access, lost data, and … the district’s use of two central network management tools for over 10 years has created security concerns due to lack … were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… employees from SHP training. Kiryas Joel Village Union Free School District – Network User Account and Shared …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … remit documentation and report collections accurately and in a timely manner. As a result, officials do not have … by these employees were recorded incorrectly or not at all in the payroll system. Auditors also determined that four …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight of Information Technology Consultants and Contract Staffing
… through consultants and contract staff and is responsible for monitoring services to ensure compliance with contract … of contracts and other purchases, including those for IT services provided by consultants and contract staff. … labor. Generally, contracts contain reporting requirements for contractors (e.g., performance metrics), which serve as a …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingElevator Safety
… New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million … and the Rules of the City of New York. DOB is responsible for enforcing these codes and rules. DOB inspects some … The Metropolitan Transportation Authority is responsible for the inspection and testing of its elevators. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyDiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 percent for the 2020-2021 fiscal year, down from a 2 percent cap in … and school districts in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2 percent …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentSelected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … and formal approvals that are necessary to be accountable for such costs. Key Finding The Authority does not have …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … provide adequate oversight. Auditors identified $41,000 in payroll payments to 12 employees that were either … the collections were not always deposited or remitted in a timely manner. In addition, the clerk did not prepare …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Agencies Bulletin No. 2323
… agencies of OSC’s automatic processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, … Hazardous Duty Pay and to provide agencies instructions for submitting payments not processed automatically. Affected … processing of the automatic increases: NHRP703 - Mass Salary Additional Pay Report This report identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2323-april-2025-increases-location-pay-and-location-mid-hudson-pay-commandComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … board did not perform an audit of the treasurer’s records for the 2011, 2012 and 2013 fiscal years until April 2014. … The treasurer did not obtain board and membership approval for all bills before paying them and did not retain adequate …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1432
… Purpose To request verification of the agency address that will be displayed on employee Form … Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … along with the correct agency name/return address in the e-mail. NOTE: Changes made to the agency return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1432-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 1274
… Purpose To request verification of the agency address that will be … address is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1274-verification-agency-return-address-employee-form-w-2-wage-and-taxTown of Howard - Fund Balance Management (2018M-192)
… and capital plans. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192Fort Edward Union Free School District - Financial Condition (2019M-245)
… annually updated. Continue to explore options to provide for revenue enhancement, cost savings opportunities and to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Employer E-News Archive — 2025
… You Have the Correct Security Role Inform Optional Members of Their Right to Join NYSLRS Set Up Your Enhanced Reporting …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025