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State Comptroller DiNapoli Releases Municipal Audits

… Time and Attendance Records (Suffolk County) Officials did not maintain time records for the teasurer's or secretary's … overtime or used accrued leave. When the manager was not at work, no other district official maintained this … – Board Oversight (Westchester County) The board did not provide oversight or ensure the treasurer's duties were …

https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1

Opinion 89-55

… AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department (delegation to chief of police of power over promotions) LOCAL LAWS -- Transfer of Functions (delegation to chief of police of power over promotions) TOWN LAW, §§150, …

https://www.osc.ny.gov/legal-opinions/opinion-89-55

State Agencies Bulletin No. 2186

… contribution rate is based on annual pensionable salary from the earlier of the two prior calendar years. * * Total salary should include ORP/VDC pensionable salary of all … change is needed. The Savings Plans page must be updated for members with a Payroll Status of Active, Leave of …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-and

Legal Aid Society

… whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March 31, 2013 were …

https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-society

XII.6.O Paying Retainage – XII. Expenditures

… SECTION OVERVIEW AND POLICIES This section provides Business Units with instructions on recording and paying … of the payment as a charge (positive amount), and a second line to represent the retainage (negative amount). Processing …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainage

VI.2.B Policies/Laws – VI. Budgets

… will be fully segregated. There are two kinds of segregations within SFS – available and reserve. Any … available can be used for expenditures or the encumbering of purchase requisitions and/or purchase orders. Any amount in the reserve is not available for any type of financial transaction. Only DOB can authorize segregating …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslaws

State Comptroller DiNapoli Releases School District Audits

… New York State Comptroller Thomas P. DiNapoli today announced … fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … training. Auditors also found questionable internet use on four of six computers tested. Putnam Valley Central School …

https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-audits

State Agencies Bulletin No. 1896

… Purpose The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the Position Pools …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1896-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-position

Best Practices – Information Technology Contingency Planning

… disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The team should include … are of greater severity and demand immediate attention. For example, if the payroll process is identified as a …

https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices

Implementation of the Security Guard Act

… arrest notifications to ensure security guards remain in compliance with the Act’s requirements. Between April 1, … complies with the Act’s requirements, having processes in place to ensure only individuals meeting the Act’s … including a clearly defined process for following criminal cases and taking action against security guards charged with …

https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-act

State Police Bulletin No. SP-204

… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the April 2020 Increase to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-204-april-2020-increase-state-police-expanded-duty-pay

Public Safety Overtime

… public safety work that is directed, controlled and paid for by a public employer and reimbursed by a private entity. Regulation 315.5 identifies criteria for determining whether public safety overtime constitutes … of his or her job duties as certified by the Sheriff. For Public Safety Overtime to be Reportable to NYSLRS The …

https://www.osc.ny.gov/retirement/employers/public-safety-overtime

State Comptroller DiNapoli Releases Municipal Audits

… of Financial Operations (Broome County) The board and director did not provide adequate oversight of financial … operations. The board did not adopt written policies and the director did not develop proper internal controls over cash disbursements and electronic payments or financial system user access. As a …

https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-audits

XII.10.D Monitoring Moving Services – XII. Expenditures

… a streamlined bid process, referred to as a “best and final offer” (BAFO) process, from the list of eligible … an abbreviated bid process by which an agency can solicit final total pricing for its specific move based upon the … than provided for in the contractor’s BAFO response, the final charge may not be adjusted upward. That is, hours, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-services

State Agencies Bulletin No. 1753

… of the new Pre-Shift Briefing calculation and the retroactive payment of Pre-Shift Briefing as a part of the 2016-2019 Retroactive Salary Increases and to provide instructions for payments not …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefing

CUNY Bulletin No. CU-513

… Purpose To explain the agency procedures for reporting rate increases and adjustments for … Supervisor Thermostat Repairers provides for the following retroactive hourly rate increases. Rates Effective Title …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-513-cuny-retroactive-salary-rate-increases-plumbers-supervisor

West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)

… for the period January 1, 2012 through October 31, 2013. Background The West Sand Lake Fire District No. 1 is located …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operations

Pine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)

… report - pdf] Audit Objective Determine the accuracy of the Treasurer's reports and the effectiveness of internal controls over bank checks and transfers. Key … oversee the bank reconciliation and accounting processes of the Treasurer. Key Recommendations The Board should review …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-select