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Operational Advisory No. 27
… Subject: Accounting Date Policy Change Confirmation Reference: Guide to Financial … be changing the policy regarding the use of Accounting Date in the Statewide Financial System (SFS). This notice … issued on December 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial Operations (GFO), …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationCUNY Bulletin No. CU-313
… Purpose To explain procedures for processing the December 2006 Uniform Allowance Payment. Affected Employees City University of New York … Nurse Nurse Practitioner Effective Date(s) Paychecks dated December 20, 2007 Background The Uniform Allowance Payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-313-december-2007-uniform-allowanceCity of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9State Comptroller DiNapoli Releases State Audits and Examinations
… Program (NYSHIP): United HealthCare: Overpayments for Services Provided by Long Island Bone and Joint LLP … members' required out-of-pocket cost-sharing obligations for services provided. The Empire Plan is the primary health benefits plan for NYSHIP. The New York State Department of Civil Service …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… clean air and water, this action would decimate 40 years of work to reduce pollution in America, pushing our country backwards. "Delaying, weakening … operations so they can be sustainably profitable and advocate for smart environmental regulation. For businesses …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … with learning disabilities in Geneva, Canandaigua, and Waterloo, NY. Happiness House is reimbursed for preschool … directly related to the special education program and properly documented. For the fiscal year ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualIX.6.F Agency Draw Procedures – IX. Federal Grants
… are being used to fund those disbursements. The state not only loses out on the opportunity to earn interest on those …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6f-agency-draw-proceduresOpinion 90-8
… it is a State statute which in terms and in effect applies only to one city. Therefore, it appears that the exception … words "shall not be changed, modified or amended" refer only to the future adoption of local laws. Further, Insurance …
https://www.osc.ny.gov/legal-opinions/opinion-90-8DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… and forfeitures, licenses and permits, interest income, rental income and other “miscellaneous revenues” reached an … licenses, permits and franchises, interest income, and rental income. One-time payments include non-recurring items … fines and forfeitures licenses and permits interest income rental income and other miscellaneous revenues reached an …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
CostSaving Ideas School District Auditing Roles Responsibilities and Resources
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesTown and County Special Districts and Town Improvements
… address listed below. It should be sent no later than 14 calendar days after publication. This notice allows us to … calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … for which a Notice of Hearing is published from January 1, 2026 through December 31, 2026 Town Special Districts …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsState Agencies Bulletin No. 1976
… below if an update to the employee’s SRA or TDA election for 2022 is necessary. Note: Agencies must enter … Blind, and School for the Deaf) or the Percent of Earnings election (for employees of CUNY), the agency must insert a … Tax Investment reflecting employees’ new biweekly deferral election. To stop the deduction, agencies must insert a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Special Education Providers Shortchanging Special Needs Children
… the expenses submitted by three providers with school age only programs and audits of the expenses submitted by 16 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenOpinion 2002-12
… would be considered officers or employees of only one of the villages. General Municipal Law §119-o(1) … ordinarily possess (1) if they performed their duties only in the municipal corporation by which they are employed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… would be considered officers or employees of only one of the villages. General Municipal Law §119-o(1) … ordinarily possess (1) if they performed their duties only in the municipal corporation by which they are employed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12DiNapoli Announces State Contract & Payment Actions for December
… approved more than 2.3 million payments worth $11 billion in December 2013. His office rejected 205 contract … some contracts for state public authorities, and, in addition, audits all state payments. This independent … million contract with Kone Inc. to replace the escalators in the state Capitol. Department of Civil Service—Health Care …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… offense,” DiNapoli said . “Diacetis and Zielinski not only allegedly stole over $200,000 from the victim, but …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerHorseheads Fire District #1 - Board Oversight (2019M-82)
… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a multiyear financial and capital plan, including a plan for reserves, to establish long-term objectives for funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Village of Nelliston - Payroll and Accounting Records (2018M-162)
… maintained timely and complete records and reports to allow the Board to properly manage the Village’s finances. Key Findings The … did not maintain his leave accruals according to the compensation agreement and employee handbook. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… properly monitored and safeguarded information technology (IT) assets. Key Findings At the time of our initial visits to … District buildings, we were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and 55 days from our initial visits for …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assets