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Real Estate Portfolio
… Niagara Frontier Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioSUNY Bulletin No. SU-351
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-351-2023-400-discretionary-base-salary-increase-professionalDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… billion surplus for city fiscal year (FY) 2021 because of better-than-projected revenues from income and corporate … to soften the blow,” DiNapoli said. “However, the city has seen a steep decline in property values and that may take … of the Financial Plan of the City of New York Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingFactors Affecting an Employer’s Annual Payment – What Every Employer Should Know
… Higher salaries will increase an employer’s total bill. Retirement Plans and Options Offered Generally, choosing to offer your employees better retirement plans or benefit options results in a higher … employer chooses to provide a special plan for a specific employee group such as police officers or firefighters, the …
https://www.osc.ny.gov/retirement/employers/partnership/factors-affecting-employers-annual-paymentRye City School District – Payroll and Leave Accruals (2016M-169)
… our audit was to evaluate the accuracy of the District’s payroll payments and to determine if the District properly … year totaled approximately $82.8 million. Key Findings The payroll clerk did not always manually enter the correct rates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/rye-city-school-district-payroll-and-leave-accruals-2016m-169Westhill Central School District – Procurement (2016M-182)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $35.3 … a purchasing policy, the policy did not include guidance for procuring professional services. Although District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182Comptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… County Police Det. Sergeant Terrance Hoffman will repay the New York State and Local Police and Fire Retirement … $465,647, as part of his sentence today for defrauding the retirement system in a double-dipping scheme. Hoffman, … used to pay down Hoffman’s debt. “Mr. Hoffman attempted to game the system and collect pension payments on top of a …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedState Agencies Bulletin No. 286
… not qualify the employee for a promotion or transfer to a new trade or business; AND Must maintain or improve current …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsDryden Central School District - Cash Management (2020M-61)
… report - pdf ] Audit Objective To determine whether District officials maximized interest earnings. Key Findings … As a result, officials did not maximize interest earnings for the District. Officials did not develop and manage a comprehensive investment program. Officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/28/dryden-central-school-district-cash-management-2020m-61Green Tech High Charter School – Payroll (2023M-157)
… payroll status change forms documenting approved pay rates to support $7,220 in wages paid to three hourly employees we reviewed. Could not support … approvals for miscellaneous payments totaling $16,706 made to seven employees. Could not support class coverage …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
Determine whether Tuxedo Union Free School District District officials ensured employees payroll payments and leave accruals were accurate properly approved and supported
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15State Comptroller DiNapoli Releases Municipal Audits
… or to the comptroller’s office. City of Gloversville – Parking Violation Operations (Fulton County) City officials … procedures for pursuing the collection of unpaid parking violations or set a benchmark for collection rates. … through April 2016, which represents 61 percent of total parking violations. The city could have collected an …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsTuckahoe Common School District - Purchasing (2018M-228)
… We reviewed 10 professional service providers paid a total of $422,677 and found the District did not seek competition … an investigator $7,813 more than the Board-approved rate of $45,000. We examined invoices from 20 vendors totaling … 12 vendors totaling $23,678 without obtaining the required number of quotes. Key Recommendations Use competitive methods …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Compliance With Special Education Regulations for the Provision of Services
… Objective To determine if the New York City Department of Education (DOE) arranged for eligible students to be placed in special education services and programs …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-servicesState Comptroller DiNapoli Releases Municipal Audits
… as one special district. In addition, the board does not adopt individual budgets for each sewer district. …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-2Lakeland Fire District – Travel and Conference Costs (2013M-145)
… The payment of $15,041 in questionable travel costs which do not appear to be for the District’s benefit. Claims … cost-effective and reasonable. Had the Board implemented per diem rates established by GSA for meals and lodging and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145DiNapoli: NYC Finances Strong But Slowing Economy Presents Risks
… economy given current developments. To their credit, Mayor de Blasio and the City Council have prudently increased the city’s reserves in recent years.” In January, Mayor de Blasio released his preliminary executive budget for …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-nyc-finances-strong-slowing-economy-presents-risksUnitedHealthcare - Reasonable and Customary Reimbursement Rates for Delayed Claims (2018-S-60)
To determine whether UnitedHealthcare (United) paid claims using reasonable and customary (R&C) reimbursement rate schedules that did not correlate with the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s60.pdfUnified Court System Bulletin No. UCS-266.2
… those unions that submit membership and dues transactions via electronic file submissions to OSC Affected Employees … or modification of dues deductions must come from a union via electronic file submissions to OSC. Currently, certain … unions submit membership and dues deductions transactions via electronic file submissions directly into PayServ. Other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… Overview Cost allocation provides for an automated process by which project costs are allocated based on Time and Labor … time and cost which will be directly coded to projects by pay period. In order to meet the requirements detailing cost … labor allocation. These costs include indirect, rent, phone, utilities, etc., virtually any other costs that can be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocation