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Contract Advisory No. 23
… Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to Financial Operations (GFO) , Chapter XI, … AC 1782-S to OSC’s BOC. The agency head or designee must sign the bottom of the authorization form. When more than one page is required, the agency head or designee must sign each page. An agency can remove an authorized signatory …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-sOrdinary Disability – Article 14 Benefits
… or mental incapacity; Have five years of credited service; and Be eligible for primary Social Security disability … 100 percent of any Workers’ Compensation benefit payable and 50 percent of the primary Social Security benefit … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityWithdrawing Your Contributions and/or Your Membership – Special 20- and 25-Year Plans
… (also known as excess contributions) may withdraw them, plus interest, at any time before retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1517/withdrawing-your-contributions-andor-your-membershipComptroller DiNapoli Releases Municipal Audits
… Office of the State Comptroller was for the 2010 fiscal year, which was filed in October 2013, more than two years …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively." Town of Aurora – Real Property Acquisition and Sale (Erie County) Auditors … received only one offer for the property, did not use a real estate broker to identify potential buyers and did not …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… by Early Childhood Learning Center of Greene County (ECLC) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on ECLC’s CFR for the fiscal year ended June 30, 2015. About … rates set by SED. The reimbursement rates are based on financial information, including costs, that ECLC reports …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, … The purpose of our audit was to review the Towns cash receipts and assess the completeness and accuracy of the Towns records and reports for the period Januar …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andCooperstown Central School District – Financial Management (2024M-65)
… with taxpayers and levied more taxes than necessary to fund operations. From fiscal years 2020-21 through … reduces the amount of surplus fund balance subject to the statutory limit, giving the appearance that surplus fund balance is closer to the statutory limit. Improperly held $500,000 in a debt …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… capital program will impact services. The presentation of the July plan makes clear that hundreds of millions of dollars in operational risks have been created by the …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planEarly Education Center – Compliance With the Reimbursable Cost Manual
… Background The Center, for-profit organization located in Highland, New York, provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualWappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135CUNY Bulletin No. CU-291
… Purpose To explain the agency procedures for reporting rate increases. Affected Employees CUNY … rate(s), the agency must submit the following requests for employees in Active, Paid Leave or LOA status: For all rate increases, request a Pay Change with the … This bulletin explain the agency procedures for reporting rate increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-291-salary-rate-increases-auto-mechanics-auto-mechanics-cunyIX.11.B Federal Program Information Act of 1977 (As Amended) – IX. Federal Grants
… Act provides for the efficient and regular distribution of information of federal domestic assistance programs and directs the General Services Administration (GSA) and the Director of the Office of Management and Budget (OMB) to collect and … This Act provides for the distribution of information of federal domestic assistance programs and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11b-federal-program-information-act-1977-amendedSt. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)
… were missing key information such as serial numbers, locations, purchase dates and costs. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99State Comptroller DiNapoli Releases Municipal & School Audits
… complete the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly record, deposit, remit or report collections. The clerk did not maintain complete and accurate accounting …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… always provide adequate oversight of financial activities and did not complete mandatory fiscal oversight training. Had … activities and helped ensure reporting requirements were in place. The board did not develop and adopt a written … Audit Follow Up (Seneca County) A report released in September 2019 identified certain conditions and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0City of Rome – Internal Controls Over Capital Projects (2012M-248)
… Purpose of Audit The purpose of our audit was to determine whether City officials provided effective … for capital projects for the period January 1, 2010, to December 31, 2011. Background The City of Rome is located … million. Key Findings While City officials had procedures to properly authorize capital projects, they did not …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… officials wrote a check to the Library and disbursed cash reimbursements to employees. The former Director was …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256XII.6.L Replenishing an Advance Account – XII. Expenditures
… OVERVIEW AND POLICIES This section informs Business Units how to process vouchers to replenish a Business Unit’s advance account. Process and Transaction Preparation: Create a … and Submittal of this Chapter for instructions on how to submit a regular voucher. Business Units must use the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountMandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member … purchases of ERS service on or after July 1, 1989, and PFRS service on or after October 1, 2013, are covered … receive a notification letting you know that their service credit purchase (SCP) deduction has changed. The notification …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-payments