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Opinion 98-3
… on the particular circumstances. It may be advisable for the supervisor to recuse himself or herself and abstain … which specifically relate to the town comptroller and for the town comptroller's audit function in connection with … record of the governing board's proceedings. A "contract", for purposes of article 18, is defined in General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… a record number of unemployment insurance (UI) claims in New York and other states. Benefits paid through such claims are … based on employers’ payroll, UI benefits paid to former employees and the size of the State UI fund balance. …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueCity of Long Beach – Budget Review (B18-7-5)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5State Comptroller DiNapoli Releases Audits
… found SUNY Downstate approved reimbursements to Sunset for $3,000 in bonuses paid to Downstate’s Assistant … rebate invoicing and to monitor and make recommendations for improvements in the rebate process. State Education … Compliance with the Reimbursable Cost Manual (2018-S-21) For the fiscal year ended June 30, 2015, auditors identified …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-auditsMontgomery County – Financial Condition (2013M-234)
… our audit was to review the County’s financial condition for the period January 1, 2010, to May 31, 2013. Background … Board of Supervisors is the legislative body responsible for managing County operations. The 2013 budgeted … and the County’s contingency appropriation is not adequate for current financial conditions. The County’s declining …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Contract Advisory No. 7
… contain any special characters. Guidance: The Contract ID for all new contracts including but not limited to services, … or stand alone purchase order transactions received at OSC for approval which contain special characters in the numbers …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderComptroller DiNapoli Releases Municipal Audits
… (EMS) Billing (2019M-112) The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled medical … (2019M-111) Town officials purchased a fire truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the bid limits or for professional …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… adopt and establish appropriate policies and procedures for the activity fund and did not provide adequate oversight. … to allow district officials to determine if they were made for appropriate student activities. East Quogue Union Free … County) Time and attendance records are not submitted by all employees and are not completed with consistency to …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsOperational Advisory No. 27
… that your agency processes transactions that qualify for such an exception, please email the Office of Operations, … to ensure that the correct Obligation Date is entered on all transactions that require an Obligation Date. For … business processes by minimizing the need for agencies to apply business rules in determining the Accounting Date. At …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationReceiving Your Benefit and Filing Your Pension Payment Option Election – Special 20- and 25-Year Plans
… their pension using the benefit calculator in Retirement Online . The calculator uses your salary and service credit … and then save or print it. Sign in to your Retirement Online account , go to the ‘My Account Summary’ area of your … to NYSLRS) may not be able to use the Retirement Online calculator at this time. These members should contact …
https://www.osc.ny.gov/retirement/publications/1517/receiving-your-benefit-and-filing-your-pension-payment-option-electionComptroller DiNapoli Releases School Audits
… the purchasing agent did not always formally approve all purchases prior to ordering goods and services. … 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 …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the … is to accumulate a fund for the relief of indigent and disabled firemen or their families. The Association is … fire companies that make up the Le Roy Fire Department and is funded almost exclusively from the foreign fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsState Agencies Bulletin No. 1314
… contribution updates will be issued in a separate bulletin for the NYS Teachers Retirement System. Tier 6 contribution … System (7Z) Agencies should refer to Bulletin No. 1313 for information regarding the Tier 6 contribution rate changes for employees enrolled in the TIAA-CREF Retirement System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1314-tier-6-retirement-contribution-rate-changesOversight of Homeless Shelters (Follow-Up)
… oversees these larger-scale facilities, and is responsible for inspecting these certified shelters and ensuring they … and Regulations. In contrast, it has delegated authority for oversight of smaller, uncertified shelters to the Local Districts. However, the Office remains responsible for monitoring Local Districts’ oversight and inspection of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-homeless-shelters-followState Agencies Bulletin No. 1190
… To explain changes made in PayServ prior to the conversion of SSN as EMPLID to the NYS EMPLID as EMPLID Affected Employees Users of the New York … as a search field for the following pages: Employee Info History Summary : Requires entry of full SSN when employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1190-changes-payserv-preparation-ssn-decoupling-conversionContract Advisory No. 21
… in SFS and funds reserved (pre-encumbered) to be available for use via Purchase Order (PO). A list of contracts that … 21 . Any contracts which have not been made available for use should be acted on immediately. Detailed instructions for updating a converted contract are available on the SFS …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015Windows Domain Administration and Management
… a year to support statewide mission-critical applications for 53 agencies. As part of its services, ITS is responsible for maintaining Active Directory domains on behalf of the … mandatory minimum information security requirements for all State entities. The Security Policy defines a framework …
https://www.osc.ny.gov/state-agencies/audits/2023/05/31/windows-domain-administration-and-managementBackground Checks at Municipal Youth Programs (2012-MS-5)
… whether municipalities helped create a safe environment for community youth participating in municipally sponsored youth programs for the period January 1, 2010, to May 18, 2012. Background … and therapeutic programs. However, this does not cover all of the youth programs that municipalities operate. A …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5RFQual #22-03 – Independent Medical Examiner Services (Individual Physicians)
… Request for Qualifications Issued by the Office of the State … basis in connection with the members’ applications for retirement benefits. To view the advertisement, visit the New York State Contract Reporter (CR #2089632). All information is available for download through the …
https://www.osc.ny.gov/procurement/rfqual-22-03Government-Wide Financial Data – 2023 Financial Condition Report
… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … taxes and other items not included as program revenues. For prior years’ comparative government-wide data, please see …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-data