Search
State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … (Livingston County) The board did not adopt policies for password management, protection of personal, private and … occurred because officials did not develop procedures for processing separation. In addition, the claims auditor …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2XVI.4.B Tax Revenues – XVI. Financial Reporting
… GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange Transactions (GASB Codification Section N50 … such as the exchange of an employee’s services for a wage or salary or the exchange of an individual’s resources (money) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesUnified Court System Bulletin No. UCS-293
… Uniform Blazer Allowance Payments and provide instructions for payments not processed automatically. Affected Employees … The Uniform Allowance Payment (UA5) is not included as salary for retirement purposes and is not included in the … The Uniform Blazer Allowance Payment (UBA) is included as salary for retirement purposes but is not included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-293-december-2020-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-302
… Uniform Blazer Allowance Payments and provide instructions for payments not processed automatically. Affected Employees … The Uniform Allowance Payment (UA5) is not included as salary for retirement purposes and is not included in the … The Uniform Blazer Allowance Payment (UBA) is included as salary for retirement purposes but is not included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-302-december-2021-uniform-and-equipment-uniform-allowance-andIX.2.B Terminology – IX. Federal Grants
… electronically transferred through the Automated Clearing House payment system to the state’s bank account the next …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyUnified Court System Bulletin No. UCS-244
… of the Laws of 2017 and various side letters provide for a retroactive increase of the Senior Officer Series … April 1, 2015, April 1, 2016 and April 1, 2017 Retroactive Increases of Senior Officer Series (SOS) Differential for … that are calculated based on an employee’s additional salary factors such as overtime (OTD) and Holiday (HPA) will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-0Opinion 92-19
… regulations. Section 1660 is a general enabling statute for towns, and details numerous traffic regulating actions a … street until such time as it has been formally offered for cession to the public and formally accepted as a public … or alternatively until it has been condemned by the town for use as a public street". Town Law, §278(1) provides that …
https://www.osc.ny.gov/legal-opinions/opinion-92-19DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… Thomas P. DiNapoli found. The audit examined whether the NYC Department of Housing Preservation and Development (HPD) and the NYC Housing Development Corporation (HDC) properly oversee … over and that available apartments don’t sit vacant.” The NYC HPD is the largest municipal housing agency in America …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsPutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… was to examine the Department’s cash receipts process for the period January 1, 2012 through February 27, 2014. … The Department of Consumer Affairs is responsible for the registration and licensing of plumbing, electrical and home improvement contractors and for inspections of weights and measures devices. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Resources – Enhanced Reporting
… Enhanced Reporting Excel Tool Enhanced File Format Guide for Employers Job Code Tool HR Transactions Guide Earnings … Monthly Data with an HR Transaction Enter Monthly Data for a Manual Enhanced Report Submit the Manual Enhanced … Before Submitting File Upload Upload an Enrollment File for New Hires Submit and Post an Enrollment File for New …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/resourcesWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… properly recorded and that Company moneys are safeguarded for the period January 1, 2012 through September 30, 2013. … County. The Board of Directors, which is responsible for the Company’s overall general and financial affairs, … Falls Association (Association), which is a separate not-for-profit corporation operated in accordance with its own …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mFood Metrics Implementation (Follow-Up)
… in the acquisition process. OGS is also responsible for tracking data on State agencies’ food purchases – both from inside and outside the State – and for providing a Food Metrics Annual Report to the Governor … Since the Law was implemented, OGS has issued reports for three years: 2014, 2015, and 2016. Our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followNYS Common Retirement Fund Announces Third Quarter Results
… of the Fund’s 2015-2016 fiscal year was 2.88 percent for the three-month period ending Dec. 31, 2015, according to … and provide sustainable returns and retirement security for generations to come.” The Fund's estimated value … quarter of the Funds 20152016 fiscal year was 288 percent for the threemonth period ending Dec 31 2015 according to New …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… customers statewide owed $1.8 billion with customers from New York City and Long Island comprising 60% of those in arrears … effects continue to be felt in multiple aspects of life, including the elevated number of New Yorkers who …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… Service (Civil Service), covers over 1.2 million active and retired State, local government, and school district employees, and their dependents. Civil Service contracts with CVS Health …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… if the Village Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the … Village presented a petition to the Village Board calling for a public referendum on dissolving the Village government … governing board consisting of a Mayor and two trustees. For the fiscal year ended May 31, 2013, the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Hartwick – Financial Condition (2013M-118)
… Board properly monitored the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background … who governs the Town. The Town’s budgeted appropriations for the 2013 fiscal year are $657,386 for the general fund, $755,306 for the highway fund, $155,794 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… activities for the period January 1, 2010, through March 31, 2012. Background The Town of Dresden is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191State Comptroller DiNapoli Releases School District Audits
… oversight was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. … in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during each year. Officials also …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (Broome County) City officials properly planned and monitored the project by … that were due to project delays. Incorporated Village of Garden City – Check Signing (Nassau County) The village’s …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1