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IX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the … at http://www.fms.treas.gov/cmia/regulations.html . Guide to Financial Operations REV. 03/19/2012 … Congress enacted the Cash Management Improvement Act of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two … $2 for every $500 of consideration exchanged. The base tax is generally paid by the seller (grantor), unless the seller … had adequate systems and practices in place to allow it to effectively collect RETT, as required by relevant law …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
… was to assess the District’s progress, as of June 2021, in implementing our recommendations in the audit report released in August 2016. Background The Horseheads Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fVII.5 Document Retention Requirements – VII. State Revenues and Appropriated Loan Receivables
… by the New York State Archives and Records for guidance on minimum retention periods for other fiscal records, … schedules for State government agencies are published on the State Education Department's website at: Retention …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii5-document-retention-requirementsTown of Worth – Audit Follow-Up (2014M-323-F)
… (Supervisor). Results of Review Our review focused on the 2018 and 2019 fiscal years, when the Town’s records …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fVillage of Pittsford – Audit Follow-Up (2017M-51-F)
… was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017. Background The … four Trustees and the Mayor. The Village’s annual budget for the 2016-17 fiscal year is approximately $1.3 million …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… driving tests, and maintaining a safe driving record both on and off the job. Additionally, school bus drivers must … introduced a risk that carriers could alter the records. Key Findings We found that the Department has implemented … report, and has partially implemented one recommendation. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followSelected Aspects of the Dam Safety Program (Follow-Up)
… Purpose To determine the extent of implementation as of May 20, 2013 … 11, 2008, examined the actions Dam Safety officials took to correct conditions at deficient dams. Officials had been …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followTown of Guilderland – Golf Course Collections (2017M-22)
… is located in Albany County, encompasses 59 square miles and has a population of approximately 35,300. The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-guilderland-golf-course-collections-2017m-22Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law (Report … Every year in the United States, millions of single-use and rechargeable batteries are bought, used, and recycled or disposed of in the trash. The increased …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… process, the state budget includes increased spending and policy changes on issues of importance to New Yorkers, … final budget does not limit the Comptroller’s review of terms and conditions of backdoor debt by public authorities. The …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetUnified Court System Bulletin No. UCS-342
… an automatic union dues increase for employees represented by DC37, Local 1070, in Bargaining Unit SK. Affected Employees: Employees represented by DC37, Local 1070, in Bargaining Unit SK are affected. … the amount of organization dues deduction per bi-weekly payroll for members of DC37, Local 1070, shall be changed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-342-district-council-37-dc37-local-1070-dues-increaseOpinion 90-20
… FOREIGN FIRE INSURANCE TAXES -- Particular Uses (donation to firemen's association) -- Recipients (transfer of custody … not transfer custody of foreign fire insurance tax moneys to a firemen's association unless authorized or required by a special law, but the treasurer may pay such moneys to the association if the membership of the village fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 90-18
… may no longer represent those views if, among other things, there have been subsequent court cases or statutory … GENERAL MUNICIPAL LAW, §103: There is no exception to the competitive bidding requirements of this section based … You ask whether the purchase of medical supplies by a county department of health is subject to the competitive …
https://www.osc.ny.gov/legal-opinions/opinion-90-18Patient Safety Center Activities and Handling of Revenues (Follow-Up)
… The objective of our initial audit, issued on March 10, 2021, was to determine whether the Department was meeting … audit covered the period from April 1, 2015 through May 16, 2019. We found that the Department had generally met the …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48 … development programs. Its mission is to promote a vigorous and growing State economy; encourage business investment and job creation; and support diverse, prosperous local …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followPublic Welfare – 2023 Financial Condition Report
… limit on Family Assistance, children living apart from adult relatives and certain other individuals. FA is largely …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareState Agencies Bulletin No. 2164
… making an exception to the above. Impact on Employee Form W-2 Reporting The IRS considers overpayments for 2023, … deadline, the employee is due a corrected wage statement (Form W-2C). However, the Federal, State, and Local … in a prior year. OSC Actions OSC must issue a “corrected” Form W-2 (Form W-2C) for 2023 if an AC-230 is received after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksCohoes City School District – Medicaid Reimbursements (2022M-107)
… – pdf] Audit Objective Determine whether the Cohoes City School District (District) maximized Medicaid reimbursements by … corrective action. … Determine whether the Cohoes City School District District maximized Medicaid reimbursements by …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107State Agencies Bulletin No. 2097
… an automatic union dues increase for employees represented by DC37, Local 2627 in Bargaining Unit T9. Affected Employees Employees represented by DC37, Local 2627 in Bargaining Unit T9 are affected. … the amount of organization dues deduction per bi-weekly payroll for members of DC37, Local 2627, shall be updated as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2097-district-council-37-dc37-local-2627-dues-increase