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Cattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… of $155 million. Key Findings County officials have not established policies and procedures to monitor the … detailed activity reports. County officials did not have sufficient information to address delinquent balances …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Comptroller DiNapoli Releases School Audits
… District – Payroll (Clinton County) District officials have established adequate procedures for payroll to ensure … – Financial Management (Seneca County) District officials have generally taken appropriate action to manage the district’s financial condition. However, they have not developed a plan to determine appropriate reserve …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of … balance of $12,600 at the end of 2012. This decline in fund balance was caused by the Board not adopting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… by its water system and purchased from the Village with the water billed to its customers. The Town could not … purchases or periodically review the rate they were paying with rates offered by other electricity suppliers. The Town could have saved as much as $4,035 had it contracted with the same energy supply company (ESCO) as the Village, or …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Compliance With Payment Card Industry Standards
… integrated system. CUNY Central Office is responsible for issuing various CUNY-wide policies in areas such as … its colleges with sufficient guidance and direction for addressing and maintaining compliance with PCI DSS … Implement the recommendations detailed during the audit for strengthening technical controls over cardholder data. … …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… Objective To determine whether the New York City Department of Finance … This audit covered the period from January 1, 2014 to February 4, 2019. About the Program DOF is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… Special Use Vendor IDs starting with ‘0’. These Vendor IDs have been established for processing expenditures to unique … checked and the required additional information is noted. Any Land Claims marked with priority indicate to the VMU that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… as required by the Village’s procurement policy. The Board does not review claims for payment; instead, one Trustee is appointed as Commissioner of Claims. Village officials have not established sufficient internal controls over key … along with job descriptions to ensure that users have access only to transactions within the scope of their …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… six of the 20 checks we tested, totaling $3,316, did not have sufficient documentation. Although DIA officials … or bills attached to the claims, taxpayers do not have any assurance that these monies were used for valid …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Examples from GASB Statement 34 - Statement of Cash Flows
… $ 1,345,292 $ 12,745,492 $ 15,326,343 Payments to suppliers (2,725,349) (365,137) (3,090,486) (2,812,238) Payments to employees (3,360,055) (750,828) (4,110,883) (4,209,688) Internal activity - payments to other funds (1,296,768) (1,296,768) Claims paid …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsExamples from GASB Statement 34 - Statement of Activities
… (414,389) ----- (414,389) ----- Education (payment to school district) 21,893,273 ----- ----- ----- (21,893,273) … 21,893,273 Grants and contributions not restricted to specific programs 1,457,820 ------ 1,457,820 6,461,708 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over the … that for 2011 it collected $104,871 and disbursed $99,143 to crime victims and $5,728 to the County for related surcharges. Key Findings Written …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsOverpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient … Background Many Medicaid recipients are also eligible for Medicare, the federal health insurance program available to … adjustment codes; and did not properly apply Medicaid reimbursement limits. The potential overpayments totaled …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsSelected M/WBE Purchases by Various Facilities
… vendor, American Indian Women Incorporated (AIW) complied with minority- or women-owned business enterprise (M/WBE) … We found the Department's purchases through AIW complied with all existing M/WBE rules and requirements, and that AIW … one vendor American Indian Women Incorporated AIW complied with minority or womenowned business enterprise …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… U.S. pension fund, and the third globally, for its work to address climate risk. It was the Fund’s second consecutive … issues. "Climate change is one of the greatest threats to the long-term value of global investors and the Paris Agreement is our best hope to combat it. Whatever President Trump says or does regarding …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskCity of Amsterdam – Budget Review (B25-5-5)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative deficits …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5State Agencies Bulletin No. 2325
… who received an April 2025 increase to annual earnings and have a Payroll Status of Active, Leave With Pay or Leave of … for each effective date the employee is eligible if a row does not already exist with the respective effective date and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-payUnified Court System Bulletin No. UCS-249
… salary from a position in Bargaining Unit SK or SD at any time during calendar year 2017. Listed below are the … Social Security and Medicare tax deficiency deductions for any employee who is inactive at the time the benefit is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-249-prepaid-legal-service-benefit-unified-court-system-ucsApplying for Benefits – Special 20- and 25-Year Plans
… To apply for all Retirement System benefits, you must file the appropriate … your name, NYSLRS ID and phone number on your document. Disability Retirement Benefits Specific filing information and deadlines are provided on each of the disability benefit description pages in this plan …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsState Agencies Bulletin No. 1443
… Federal taxable wages as well as Federal taxes owed. Any Federal taxes to be refunded to employees will be handled … reducing State and Local, if applicable, taxable wages. Any State and Local taxes to be refunded to employees will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-while