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Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)

… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and l Reported the results of the Village’s fiscal activities … audit of the CFO’s 2022-23 fiscal year financial records and reports. The annual audit for the fiscal year ending May …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18

Main-Transit Fire Department – Credit Cards (2024M-77)

… $70,042 were not adequately supported, and $62,903 in discretionary purchases did not follow any specific … action. Appendix B includes our comments on issues raised in the Department’s response. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… receipts and disbursements. Perform bank reconciliations in an accurate or timely manner, allowing discrepancies … of the 37 bank reconciliations we prepared, and total cash in the financial records was $1.9 million higher than the …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

Industrial Development Agency Board Governance (2017-MS-1)

… Recommendations Ensure the IDAs’ actions are consistent with their statutory authorities. Develop policies and …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1

State Comptroller DiNapoli Releases Municipal Audits

… – Audit Follow-Up (2018M-236-F) Auditors issued a report in May 2019 identifying certain conditions and opportunities … the department on February 22, 2022 to review progress in implementing the recommendations. The follow-up review was … of certain documents related to the issues identified in our report. Based on the limited procedures, it appears …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits

DiNapoli Releases October State Cash Report

… is strong,” DiNapoli said. “Still, it’s important to keep in mind that economic conditions and the revenue outlook may … lower than last year. Other taxes, led by collections in estate and real estate transfer taxes, totaled $2.4 … from the federal government. The report is now accessible in Excel and Adobe formats. Since becoming Comptroller, …

https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-report

State Agencies Bulletin No. 857

… program is excluded from taxable wages. Amounts in excess of $5,250 are subject to Social Security, Medicare, … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency … pay cycle agencies, these transactions must be entered in PayServ no later than Pay Period 19 Lag (December 4 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/857-educational-assistance-benefits

UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59

… that a provider performed a procedure that was distinct or independent from another procedure that was performed on … same patient. Modifier 59 is used to identify procedures or services that are not normally billed together, but are … with modifier 59 may involve a different anatomical site or separate injury. From September 1, 2012 to August 31, …

https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59

City of Lockport – Budget Review (B23-1-7)

… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … below, the significant revenue and expenditure projections in the proposed budget appear reasonable. Officials … the amount of overtime incurred by the fire department in 2023, which we estimate will exceed the amount budgeted by …

https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7

State Agencies Bulletin No. 1034

… assistance program is excluded from taxable wages. Amounts in excess or $5,250 are subject to Federal, State, Local, … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency … pay cycle agencies, these transactions must be entered in PayServ no later than Pay Period 18 Lag (November 18 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1034-educational-assistance-benefits

II.3.D Evaluation – II. New York State Financial Accounting

… tax refunds, and repayments of advances presented in forms suitable for comparison with the financial plans … plan updates released throughout the fiscal year. In addition, the State Comptroller is required under Section … and revenue processes. The reports provide information in a format which facilitates analysis of activities and …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluation

Other Bulletin No. 53

… with the new procedure for calculating promotions for CSEA employees who have earned Longevity Lump Sum (LLS) payments. Affected Employees Employees in CSEA who are promoted effective 04/01/2020 and after are …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-university

State Agencies Bulletin No. 2012

… The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check … through the completion of fiscal year end processing. OSC Actions Direct Deposit Returns OSC will continue to …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2012-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returns

State Agencies Bulletin No. 948

… employees who claim to be exempt from Federal, State and/or Local tax withholdings and to provide instructions on … who claim exempt from Federal withholding must file a new Form W-4 (Employee’s Withholding Allowance Certificate) by … Tax Data pages to reflect the marital status of “Single” and the withholding allowance of “0.” Agency Actions …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/948-claiming-exempt-federal-state-andor-local-tax-withholdings

CUNY Bulletin No. CU-123

… Purpose To provide agencies with procedures to change the contribution status of affected employees. Affected Employees Tier 3 and Tier 4 members of NYCERS with 10 years of … Date Immediately - based on the date provided by NYCERS in the Certification Letter Agency Actions NYCERS will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-123-contribution-status-change-tier-3-and-tier-4-members-nycers

State Agencies Bulletin No. 936

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefits

Opinion 97-17

… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Financial Disclosure … The phrase "local officer or employee" is defined, in relevant part, as "the heads (other than local elected … completion and filing by library officers and employees. In addition, since a "city and county public library" is not …

https://www.osc.ny.gov/legal-opinions/opinion-97-17