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Unified Court System Bulletin No. UCS-153
… Prepaid Legal Service Benefit for tax purposes. Background In accordance with the Internal Revenue Code, Section 61, it … Employees Employees represented by District Council 37 in Bargaining Unit SK who reside within the following zip … Service Benefit for the 2009 calendar year for employees in a status of Active or Paid Leave who received a paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-153-prepaid-legal-service-benefit-unified-court-system-ucsComptroller DiNapoli Releases School Audits
… District officials did not include the proper formula for the Public Excess Cost Aid (PECA) set-aside amount in the … they used an outdated formula to determine the set-aside for tuition billing. Cambridge Central School District – … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-135
… Purpose To provide instructions to agencies for processing the Salary Increases. Background Pursuant to … Provisions and Eligibility Criteria To be eligible for the $500 salary increase, employees must be: Granted a … remained in BU08. To process the $500 salary increase for employees who become eligible after April 5, 2007 but on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-135-april-1-2007-500-salary-increase-employees-representedSUNY Bulletin No. SU-238
… Purpose To provide instructions for processing the 2016 Discretionary Award. Affected Employees Employees designated management or confidential in the State University of New York – BU13 who meet the eligibility criteria and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-238-2016-suny-discretionary-award-managementconfidentialCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… internal controls over procurement and cash receipts for the period January 1, 2011, through January 31, 2013. … The Board of Public Utilities (BPU) did not seek bids for purchases from six vendors who were paid $387,763 and the City did not seek bids for purchases from one vendor who was paid $65,864. BPU …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Comptroller DiNapoli Releases School Audits
… did not ensure that fund balances were reasonable. For the five-year period ending June 30, 2013, district … monitor financial operations. The school also paid for board member expenditures that were not authorized by the … and controls over the payroll process, there is room for improvement due to the lack of uniformity in procedures. …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… providers’ compliance with applicable health and safety regulations is sufficient. Our audit scope … expressive/ aesthetic, physical, cognitive, linguistic, and cultural development. The early childhood agencies … the way UPK providers are monitored for health and safety. Some providers are inspected regularly for health and safety, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsCUNY Bulletin No. CU-314
… To explain processing of the Prepaid Legal Service Benefit for tax purposes for the 2007 calendar year. Affected Employees Employees who … will automatically apply the Prepaid Legal Service Benefit for the 2007 calendar year. Listed below are the union, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-314-prepaid-legal-service-benefit-cuny-employeesMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… for both in its systems, the Department never applied payment controls and, consequently, Medicaid has been …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… State tax receipts totaled $58.4 billion through the first half of State Fiscal Year (SFY) 2022-23, exceeding the latest … revenue in the months ahead. Bolstering rainy day reserve funds on or ahead of the schedule proposed in the Enacted …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… the Town was not in compliance with payroll tax filing or payment requirements for Federal and State liabilities. The … complies with all Federal and State payroll filing and payment requirements in a timely manner. Prepare and file the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Variety Child Learning Center – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2014. Background Variety, a not-for-profit organization located in Syosset, New York, is an … Suffolk Counties and New York City. Variety is reimbursed for preschool special education services through rates set by … Variety reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualIT Asset Management (2022-MS-2)
… District [pdf] Audit Objective Determine whether officials in 20 school districts (Districts) appropriately tracked, … safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings Officials from … dates for approximately 62,000 IT assets were not recorded in the IT asset inventory records Districts maintained. About …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2DiNapoli Criticizes Ill-Conceived Presidential Executive Order
… "Today's Presidential Executive Order is yet another ill-conceived and dangerous attack on … from the worst impacts of climate change. "Climate change is one of the greatest risks facing the global economy, and … and investors with foresight, addressing climate risk is an opportunity to develop new ideas, new technologies and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… past three years. Also, the district maintained reserve funds but had no plans for their use.; Lyons Central School District – Multiyear … and without sufficient documentation to support the basis for the selection of vendors. Valhalla Union Free School …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Village of Monticello – Board Oversight (2013M-226)
… insufficient funds totaling over $147,000 for Village bank accounts. Village officials do not know the amount of … monitor the Village’s fiscal health. Require monthly bank reconciliations and budget-to-actual statements and use … are up-to-date and accurate, and that timely and accurate bank reconciliations are prepared monthly. Require Village …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226City of Mount Vernon – Budget Review (B21-6-3)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background … Appropriations for overtime, health insurance, retirement, contingencies, separation payments, contractual …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… the internal controls over financial records and reports for the period June 1, 2011, through October 31, 2012. … revenues, the sewer fund borrowed $40,000 from other funds, which has not been repaid and improperly used $30,000 … payable were misstated, which resulted in the operating funds’ fiscal health appearing to be more favorable. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15State Comptroller DiNapoli Releases Municipal Audits
… (Montgomery County) Town officials did not properly budget for and allocate sales tax revenue. As a result, taxpayers … (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. Copiague Fire District – … paid without an invoice attached to the claims, checks for 39 payments totaling $141,904 were deposited between one …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsXIII.2.C Expense Report Certification – XIII. Employee Expense Reimbursement
… OVERVIEW AND POLICIES Expense reports must be certified by the employee requesting reimbursement, the employee’s … be followed for expense reports that are direct-entered into the Statewide Financial System (SFS) or bulkloaded from an agency’s internal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2c-expense-report-certification