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State Comptroller DiNapoli Releases Municipal & School Audits
… fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund balance as a … year’s appropriations increasing from 1.7% in 2021-22 to 9.2% in 2023-24, exceeding the 4% statuory limit. The … controls over key financial areas. The treasurer did not submit periodic financial reports to the board, including …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1493
… error, as soon as the error is ascertained. With respect to underpaid FICA tax, an integral part of this … was discovered. (See Treas. Regs. 31.6205-1 (b)(2). With respect to the subsequent deduction of the employee's share … student but later determined that full-time student status ended and should have been paid as an employee. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyState Agencies Bulletin No. 1932
… not processed automatically. Affected Employees Employees in the Professional, Scientific, and Technical Service Unit – … and PEF, provides for a payment of performance advances in September to eligible PEF employees based on the … to be based on the 04/01/2018 Salary Schedule currently in effect. Effective Dates The September 2021 Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1932-september-2021-public-employees-federation-pef-performance-advances-andDivision of Housing and Community Renewal Bulletin No. DH-118
Division of Housing and Community Renewal Bulletin No DH118
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2007
… not automatically processed. Affected Employees Employees in the following bargaining units, with an increment code of … Payment effective April 2022 a one-time, lump sum payment in the amount of $1,500, $3,000, and $4,500. Longevity … Dates The April 2022 LLS Payment will be processed in separate paychecks in the check dates listed below. Due to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumComptroller DiNapoli Releases Municipal Audits
… of Tivoli , Village of Tuckahoe and the City of Yonkers . “In today’s fiscal climate, budget transparency and … finance operating expenditures which will not be available in future years. In addition, the city plans to borrow up to $13 million for …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-1V.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … use UNSPSC (United Nations Standard Products and Services Code) Category codes statewide. There are over 50,000 … Codes that are configured in the SFS. Where a Category Code field is used or required, it will be entered at the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… of cash advance accounts. The moneys are to be used in accordance with rules prescribed by the Comptroller which … receipts and disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual … funds should never be commingled with any other moneys in the custody of the agency or facility; and Annual review …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewDraft a DRO Using the NYSLRS Template – Divorce and Your Benefits
… may be prepared using the Domestic Relations Order (DRO) template, which has been developed by NYSLRS with guidance from the NYSLRS legal counsel. The template will generate a customized proposal based on a … status using specific information the member provides. Template selections must mirror the agreements reached …
https://www.osc.ny.gov/retirement/members/divorce/draft-dro-using-nyslrs-templateWSP USA Inc.
… Purpose The objective of our examination was to determine whether contract payments made by the Department of Transportation (Department) to WSP USA Inc. … The objective of our examination was to determine whether contract payments made by the Department of Transportation Department to WSP USA Inc WSP …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/wsp-usa-incState Police Bulletin No. SP-237
… PBA Short Term Disability, PBA Critical Illness, or PBA Accident insurance will notice a change in the way their … Term Disability: Short Term Disability Critical Illness Accident Effective Dates: This bulletin is effective … NYSPBA Critical Illness Ins Deduction Code 562: NYSPBA Accident Insurance Deduction Code 545 continues to be used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Emerging Manager Definition and Life Cycle
… Emerging Manager Program has compiled guidance including a Universal Definition and Life Cycle Stages to assist in … of asset class considerations. The Fund’s Emerging Manager Universal Definition includes characteristics such as: …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/emerging-manager-definition-and-life-cycleEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Early Childhood Education Center (ECEC) on its … State Education Law, providers such as ECEC are reimbursed by counties through rates set by SED. SED sets the special education tuition rates based on … To determine whether the costs reported by the Early Childhood Education Center ECEC on its …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualReview of Travel Card Expenses
… by the Office of Mental Health’s (OMH) Director of Suicide Prevention (Director) were appropriate and made in … incurred by the Office of Mental Healths OMH Director of Suicide Prevention …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. Three of these … at the Department Taxation and Finance with outliers in the areas of train fare, fuel and other miscellaneous … for one employee who separated from the Department in February 2011. We performed further audit testing and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/selected-employee-travel-expenses-0Real Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… Prescribes Requirements for Excess Funds to Be Placed in Reserve The Comptroller requires excess tax funds be placed in a reserve fund if a local government: exceeds the tax cap …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerTravel Advisory No. 11
… of the State Comptroller updated the following sections in Chapter XIII of the Guide to Financial Operations: … State Offset functionality is available for employee use in the Travel and Expense Module in SFS XIII.2.B Expense Report Submission Updated to indicate …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/11-gfo-updates-employee-expense-reimbursementsContract Advisory No. 25
Electronic Documents Submission System EDSS
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssIntroduction – Travel and Conference Expense Management
… conference expenses. Some examples of our audit findings in this area include: 1 A lack of travel policies and … a lack of verifying mileage claims. All references in this guide to "employees" should be interpreted to mean …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionPutnam Valley Central School District – Financial Condition (2016M-135)
… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which … taxes to pay retirement, tax certiorari and liability claim expenditures from the annual operating budget. When …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135