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XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… agency sole custody purposes. Pursuant to Section 106 of the State Finance Law requires that ALL monies received by … of banking services and collateralization of accounts. It is the policy of OSC that all state agencies obtain the most … for the maximum utilization of the state's cash. It is also the intent of OSC to limit the number of state bank …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewCity of Lockport - Budget Review (B19-1-7)
… City did not appropriate any fund balance as a financing source in the 2020 general, water, sewer, or refuse fund … funds were approximately 20.2 percent, 46.5 percent, 26.6 percent, and 30.3 percent, respectively, of the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7State Comptroller DiNapoli Releases Audits
… is going to appropriate projects that meet guidelines to get funding. State Education Department: Through Ages Inc. – … – and otherwise confidential – information. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0Chart of Accounts
… in July rather than April. July Fiscal Year End impacts only SUNY and CUNY departments in the first two checks of …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsSUNY Bulletin No. SU-161
… Request using an Action/Reason code of Data Change/Change PT Full ( DTA/CPF ), change the Full/Part-Time indicator to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrwsCity of Lockport – Independent Audit Services (2014M-238)
… Purpose of Audit The purpose of our audit was to determine the adequacy of the procurement of audit … they did not use a request for proposal (RFP) process to solicit written proposals for audit services. The City does not have an audit committee to oversee and evaluate the CPA firm’s work. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Belleville-Henderson Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The District, which operates one school … used. The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition and nonresident … plan. The District does not have an effective process to identify all nonresident foster students receiving … Develop and adopt a multiyear financial operating plan to provide a framework for future budgets and to facilitate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterLaFargeville Central School District – Financial Condition (2016M-216)
… the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The District, which operates … totaled approximately $11 million. Key Findings The Board and District officials overestimated appropriations when … The Business Manager has developed a long-term planning model used when preparing the District’s annual budget but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Town of Keene – Records and Reports (2024M-27)
… and certain revenues and expenditures were not reported in the annual financial report (AFR). Of the 20 journal … were not supported, eight (40 percent) were not recorded in a timely manner and no one independently reviewed and … were generally not prepared or provided to the Board in a timely manner and adjusted bank balances did not agree …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Barker Central School District – Payroll (2023M-19)
… or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven employees were paid amounts that were … or District policy. Key Recommendations Adopt a written payroll policy governing the use of overtime and establish …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Broome County, issued debt totaling $2 million to liquidate the accumulated deficit in the Village’s general … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Village of Remsen Audit Follow Up – 2020M-119-F
… purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in January 2021. Background The Village is located in Oneida …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fNew York State Comptroller Thomas P. DiNapoli Statement on Governor's State of the State Proposals
… “Governor Cuomo put forth dozens of proposals to tackle big and small issues. His ambitious proposals hit … issues that we can address here in New York, in contrast to the gridlock we are witnessing in Washington. “The focus now turns to how the state will pay for these proposals and the …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-state-state-proposalsState Agencies Bulletin No. 1628
… Chapter 54 of the Laws of 2016 increased the New York State minimum wage for employees in non-governmental … positions to $13.00 for State employees whose job location is within the five boroughs of New York City (NYC), … in all other job locations excluding employees of the City University of New York (CUNY), of the State University of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1628-december-2017-minimum-wage-increase-hourly-employeesSUNY Bulletin No. SU-268
… 21P, CAL, BIW, HRY, FEE Payroll Status = Active or Leave With Pay In addition, part-time employees who meet the above … total UUP annual salaries for the campus as of 06/30/2018 with the retroactive raises included minus what was paid in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-268-2018-uup-1-discretionary-lump-sum-paymentsState Agencies Bulletin No. 1735
… job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within … are some employees in the five boroughs of New York City (NYC) whose annual salary (including Location Pay) may be less … Work in one of the five boroughs of New York City (NYC) Have a Pay Basis Code of ANN on or after the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1735-minimum-wage-differential-annual-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… delayed. Northeastern Clinton Central School District – Foster Care Tuition Billing (Clinton County) District … officials did not properly bill tuition for nonresident foster care students enrolled at the district. As a result, …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 94-18
… for the members of a village volunteer fire department to form a not-for-profit corporation constituting the … for the members of a village volunteer fire department to form a notforprofit corporation constituting the incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-94-18State Agencies Bulletin No. 863
… of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W-2 for all employees with a NYC residence. Control-D Report NTAX702 (NYC Reportable Wages), identifying employees who may need … of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W2 for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wages