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Easter Seals New York – Compliance With the Reimbursable Cost Manual
… NY) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the … NY on its Consolidated Fiscal Report CFR were properly calculated adequately …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualOpinion 89-55
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … TOWN LAW, §§150, 152; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3): A town board may adopt a local law, subject to … power to determine promotions (Town Law, §150[2]). There is no similar authority in the Town Law, however, to confer …
https://www.osc.ny.gov/legal-opinions/opinion-89-55State Agencies Bulletin No. 2186
… Rate: Agencies must adhere to the Agency Submission Schedule when updating the Savings Plan panel in … Plans ) Enter the Empl ID into search box. Click Search. Select the correct Empl Rcd number for corresponding Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andLegal Aid Society
… not appropriately reconcile fringe benefits at year end, moved funds in every non-personal services budget category … providing Courts with the required notification, and moved $546,803 from non-personal services budget categories …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyXII.6.O Paying Retainage – XII. Expenditures
… Unit should refer to the appropriate purchase order in two lines: one to liquidate the full amount of the payment as a … represent the retainage (negative amount). Processing both lines on the payment voucher establishes the retainage … copy from relevant purchase orders using the retainage lines to complete the total payment. The Business Unit must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageVI.2.B Policies/Laws – VI. Budgets
… default. This functionality requires that parent and child budgets be aligned and all budgetary transactions originate at the child budget level, thereby allowing the system to roll-up … and how or when state funds are spent. State Finance Law (SFL) §24 , also known as “Budget Reform” Legislation, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsState Comptroller DiNapoli Releases School District Audits
… fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … or ensure the monthly fuel claims were audited, and, as a result, the district was unaware its fuel card vendor began to assess a high-credit risk fee in March 2019. East Greenbush Central School District – Leave …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1896
… completion of the roll-over to the Department Budget Table USA containing the chart of accounts strings for agency … make any changes to the FY 2021 Department Budget Table USA rows on or after March 25, 2021 until the April 8, 2021 … make any changes to the FY 2021 Department Budget Table USA rows on or after April 1, 2021 until the April 14, 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1896-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionBest Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their chances of quickly recovering from an IT disruption. Assemble a Team – Assemble a team … plan is the organization’s recovery strategy. It can include, among other items deemed necessary by the … There are several steps entities can take to improve their chances of quickly recovering from …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesImplementation of the Security Guard Act
… The Department is also required to maintain a computerized registry of all security guard registration applicants, … are issued registration cards, and maintaining an accurate registry of security guard applicants. The Department lacks …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actState Police Bulletin No. SP-204
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the April 2020 Increase to … The purpose of this bulletin is to inform the Division of State Police of OSCs automatic processing of the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-204-april-2020-increase-state-police-expanded-duty-payState Comptroller DiNapoli Releases Municipal Audits
… were issued. Binghamton Housing Authority – Oversight of Financial Operations (Broome County) The board and director did not provide adequate oversight of financial operations. The board did not adopt written … properly administered; all nine users had access to all of the financial modules in the system and a user could make …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsXII.10.D Monitoring Moving Services – XII. Expenditures
… familiar with these requirements. The moving services contract is a multi-award contract that requires agencies to … be adjusted upward. That is, hours, rates, or charges for employee and equipment cannot exceed those provided in … of the OGS’ Procurement Services Group or the agency representative. It is also necessary that the contractor make …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… At the end of 2024, the general and highway funds had a total of $8.3 million in unrestricted fund balance. When compared to the general … 2019 through 2023, the board transferred an additional $1 million into reserve funds. This was 45% more than the $2.2 …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… Thomas P. DiNapoli today announced that an audit of the New York State Department of Health (DOH) found that medications and potentially … Health Centers (Centers). “The state Department of Health oversees the administration of essential health … Thomas P DiNapoli today announced that an audit of the New York State Department of Health DOH found that …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersApplying for Benefits – State Police Plan
… State Police Plan information for PFRS Tier 2 5 and 6 members under …
https://www.osc.ny.gov/retirement/publications/1518/applying-benefitsCity of White Plains – Claims Auditing (2016M-367)
… of Audit The purpose of our audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background The City of White Plains is located in Westchester County and has … are thoroughly audited before payment, as required by the City’s charter. …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… controls over financial activity for the period January 1, 2012 through October 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) … West Sand Lake Fire District 1 Internal Controls Over Financial Operations 2013M398 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… or have mitigating oversight. The Board should ensure that interim financial reports are reviewed to detect errors in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectGeneva City School District - Reserves (2018M-51)
… financed reserves. Key Findings The Board has not adopted a reserve policy. The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51