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Allegany County – Court and Trust Funds (2014M-74)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … improperly remained in the Treasurer’s custody and should have been turned over to the State Comptroller as abandoned … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Controls Over Capital Improvements at City-Owned Homeless Shelters (2018-N-3) 180-day response
To determine whether the New York City Department of Homeless Services (DHS) has appropriate oversight and adequate controls over the capital improvement process at City-owned homeless shelters.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18n3-response.pdfState Agencies Bulletin No. 422.3
… Under the current business process, state agencies submit Form AC 3197, Request for Direct Deposit Delete/Reversal, to … allows the State, through the financial institution, to debit the account to recover any salary to which the employee … that was deposited to the account in error. Refer to the authorization on the AC2772 , Direct Deposit form for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversalState Agencies Bulletin No. 1585
… Code 502 NYS (SS/Medicare Deficiency) for Employees with a FICA Tax Deficiency) and CU-547 (New Repayment Rate … on employee notification, including a letter template that agencies can use to satisfy notice requirements to an … to notify employee(s) before the deficiency deduction starts. Written notice to each employee must include the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1585-notification-employees-when-prior-year-fica-ssmedicare-deficiency-hasState Agencies Bulletin No. 610
… here to access the Report of Check Exchange form available on the OSC Web site. Agencies may contact OSC's Office …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/610-new-report-check-exchange-form-oscs-bureau-state-payroll-servicesOne-Year FAS – Career Plan
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides a higher FAS. (Note: This benefit is generally not available … for deferred compensation; and Any payments made for time not worked. The earnings used in the calculation of the …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasDiNapoli: NYC Sales Tax Collections Strong Due to Tourism and Commuter Return, Fueling Statewide Strength
… New York City’s taxable sales grew by 18.1% in the first three quarters of the latest sales tax year … by State Comptroller Thomas P. DiNapoli. “The decline in visitors and commuters at the onset of the COVID-19 pandemic resulted in a drop in sales tax collections two years in a row for the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-nyc-sales-tax-collections-strong-due-tourism-and-commuter-return-fueling-statewide-strengthOpinion 88-6
… will constitute an indeterminate cost and benefits are not payable until retirement. You ask whether a "defined … characteristic of retirement systems is that benefits are payable only upon retirement after a designated minimum … benefits under the plan vest immediately and in full, they are not payable until the "normal retirement age" of …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Multiyear Planning
In this session, local officials will learn the importance of adopting a thorough multiyear financial plan and a multiyear capital plan.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-planning-060524.pdfCompliance With Executive Order 95 (Open Data) (2019-S-16)
To determine whether the Department of State is complying with Executive Order 95, including providing, in a timely manner, publishable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s16.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/2022-sales-taxes-first-quarter.pdfFirst Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
CUNY Bulletin No. CU-517
… Retired or Deceased will be automatically cancelled by OSC with the exception of the following: Code Description …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-517-december-2015-uniform-allowance-paymentDiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… P. DiNapoli today announced that Fortune 500 retailers Dollar Tree and Dillard’s have agreed to new reporting … DiNapoli said. “Companies like Dillard’s and Dollar Store are helping to make progress, but there’s a lot … embrace robust reporting standards on workplace safety.” Dollar Tree , which operates nearly 5,000 dollar stores in 48 …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightTown of Marathon – Claims Audit Process (2022M-124)
… (Town) Board (Board) properly audited claims prior to payment. Key Findings The Board was not properly auditing claims prior to approving them for payment. As a result, the risk is … may have saved $7,559 in fuel costs if they had been able to use the New York State Office of General Services contract …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… arrangement (FSA), dependent care assistance program (DCAP) and health reimbursement arrangement (HRA) in a timely … the administrator returned forfeited funds from the FSA, DCAP and HRA in a timely manner. As of December 31, 2021, the … $83,068 (97 percent) in forfeited funds from the FSA, DCAP and HRA for the 2014-15 through 2020-21 plan years to …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeAdministration and Collection of Real Estate Transfer Taxes (2017-S-88) 90-Day Response
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88-response.pdfRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 through …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateTrumansburg Central School District – School Lunch Operations (2015M-171)
… January 16, 2015. Background The Trumansburg Central School District is located in the Towns of Enfield and … operates three cafeterias, which are located in the high school, middle school and elementary school buildings. The District’s … Trumansburg Central School District School Lunch Operations 2015M171 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171State Agencies Bulletin No. 618
… Code used by the PayServ system has a particular work schedule. This work schedule default is either YYYYYYY which … even when the employee works less than seven (7) days a week. Similarly, the payroll system will not accommodate … Pay Basis Codes, the maximum number of work days in any week is five (5) days (Y) and two (2) pass days (N): 21P - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-code