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DiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… $147.2 million lower than updated projections. Spending for local assistance grants totaled $88.8 billion and was 6.1 …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileState Comptroller DiNapoli Releases School District Audits
… Aid (Essex County) District officials did not apply for all transportation aid in a timely manner and were at risk of … adequate procedures to ensure the district applied for all state aid for new bus acquisitions. In addition, … officials did not adopt written policies to ensure all overtime hours were preapproved, incurred only when …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… appropriation, by month of expenditure, disbursement, and encumbrance, and by the same level of detail as is contained …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesOswego County – Court and Trust Funds (2022-C&T-5)
… account for court and trust funds for the period January 1, 2019 through September 7, 2022. Background Pursuant to a … all court orders filed in her office , she did not make entries into a surrogate’s register to record money ordered … account for court and trust funds for the period January 1 2019 through September 7 2022 …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Willsboro Fire Department – Financial Operations (2014M-206)
… bylaws. Department officials did not review and approve all bills prior to payment or document approval in the … records. Perform monthly bank reconciliations for all Department bank accounts and present the reconciliations, … to Department officials for review. Review and approve all disbursements prior to payment and document the approval …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206State Agencies Bulletin No. 1673
… Purpose To provide agencies with information regarding the outreach and escheatment of uncashed payroll checks … payroll checks originally issued in 2017 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1673-outreach-escheatment-2017-uncashed-payroll-checksState Agencies Bulletin No. 1354
… Purpose To inform agencies of new file layouts for inbound and outbound file interfaces to PayServ to reflect the conversion from … paid through PayServ will be affected Background The State adopted a new Chart of Accounts (COA) in 2012 when it …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1354-new-york-state-payroll-system-payserv-conversion-statewide-financialState Agencies Bulletin No. 1595.1
… This bulletin supersedes Payroll Bulletin 1595 Purpose To provide agencies with information regarding the outreach and escheatment of uncashed payroll checks … payroll checks originally issued in 2017 and that the funds will be sent to the NYS Office of Unclaimed Funds (OUF) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/15951-outreach-escheatment-2017-uncashed-payroll-checksAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… bylaws state that the Treasurer is responsible for all financial activity, they do not detail the Department’s … controls in the Department’s bylaws to help ensure that all cash receipts − including fundraising receipts − are … controls in the Department’s bylaws to help ensure that all cash disbursements are approved prior to payment and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… with the policy. The civil clerk performed virtually all financial duties without sufficient oversight or other … press-numbered receipts are issued in sequence for all bail payments that are received at the jail and all civil office payments that are received in person at the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andComptroller DiNapoli Releases State Audits
… identifies and reports its assessable expenses in all material respects. Department of Transportation (DOT): … at the regional office level that decrease assurance that all permits are appropriately recorded and the correct fees … identifies and reports its assessable expenses in all material respects. The board made minor calculation …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… central treasurer receives supporting documentation for all activity fund cash receipts that are remitted to her for … in a timely manner to determine the profitability of all fundraising activities. Ensure that student treasurers maintain independent ledgers showing all receipts and disbursements. … Canajoharie Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHempstead Union Free School District – Management of District Resources (2014M-253)
… procedures or scheduled sufficient meetings to ensure that all of its decisions and deliberations are performed in a … and public manner. District officials did not ensure that all employees were qualified for their positions. District … that student evaluations are completed timely and that all required tests are performed during evaluation. Review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mCUNY Bulletin No. CU-762
… for the NYS Paid Family Leave program. Affected Employees All employees in the below bargaining units will be affected. … in paychecks dated April 6, 2023. Eligibility Criteria All the employees in the above bargaining units (T7, TN and … Status on the State Tax Date page to ‘Subject’ for all employees in the above bargaining units. The FLI Status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-762-cuny-nys-paid-family-leave-additional-bargaining-unitsWatervliet City School District – Payroll and Claims Processing (2013M-4)
… of Audit The purpose of our audit was to examine the District’s payroll and claims processing operations for the … 1, 2011, to June 30, 2012. Background The Watervliet City School District is located in the City of Watervliet in … $13,773 at retirement because he was not paid for 56.25 sick days earned. Twenty-six claims totaling $83,562 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Establishing the Standard Work Day – Enhanced Reporting
… The number of days worked you report for your employees has a … We use days worked to determine service credit, which is the basis for benefit eligibility and, in most cases, used … Work Day Resolution for Employees form (RS2418) . ( Here is an example .) A SWD must be established for each …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… of the Treasury (Treasury) by the published deadlines. All Refund of Appropriation vouchers, including any vouchers … Vouchers / Refund of Appropriation of this Guide. All Refund of Appropriation vouchers, including any vouchers … budgetary activity as part of fiscal year end processing. All Refund of Appropriation vouchers that are resubmitted …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… CVS Health did not always invoice drug manufacturers for all rebates, collect all rebates from the manufacturers, or remit all rebate revenue to Civil Service. As a result, Civil …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… oversight of the Executive Director. We reviewed all the payments made to the Executive Director from January … define in the Executive Director’s employment contract all compensation and benefits to be received. Ensure that the … oversight of the Executive Director by ensuring that all payments to her are periodically reviewed or audited. …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorNewark School District Public Library – Board Oversight (2014M-54)
… its services. Key Recommendations Adhere to and enforce all provisions of its investment policy, divest from all improper investments and place all Library moneys in time deposits, certificates of deposit, …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54