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CUNY Bulletin No. CU-309
… Purpose To notify agencies that CUNY employees may now elect to participate in the New York State Deferred Compensation … the State of New York’s Deferred Compensation Plan. Prior to this decision, CUNY employees were eligible to elect … notifies agencies that CUNY employees may now elect to participate in the New York State Deferred Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-309-cuny-employees-eligible-participate-new-york-state-deferredFire Island Union Free School District – Claims Auditing (2023M-114)
… Audit Objective Determine whether the Fire Island Union Free School District (District) Board of Education (Board) … Determine whether the Fire Island Union Free School Ditrict District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114State Agencies Bulletin No. 2145
… Purpose: The purpose of this bulletin is to inform agencies that position pools in PayServ may require … Affected Employees: All agencies with appropriations due to lapse on September 15, 2023, or September 30, 2023, are … Certain chart of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2145-sfs-chartfield-strings-payserv-09152023-09302023-lapse-datesState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… New York State Comptroller Thomas P. DiNapoli released the … budget provides a more transparent accounting for new costs associated with collective bargaining wage … savings from the PEG will not be enough to offset these new costs. This suggests it will become even more difficult …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetVillage of Ocean Beach – Credit Card Usage (2022M-206)
… of purchases include: $134,742 from a home improvement store, $85,506 for fuel purchases, $25,140 from an online … furniture and appliances, $16,687 from warehouse clubs and grocery stores, $11,595 for television service subscriptions, …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Local Government Interactive Data
… to view and analyze a tenyear window of New York State local government finances …
https://www.osc.ny.gov/local-government/interactive-dataState Agencies Bulletin No. 2042
… Purpose The purpose of this bulletin is to inform agencies that position pools in PayServ may require … Affected Employees All agencies with appropriations due to lapse on September 15, 2022, or September 30, 2022, are … Certain chart of accounts strings in SFS that are attached to position pools in PayServ will be lapsing and will no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2042-sfs-chartfield-strings-payserv-9152022-9302022-lapse-datesOpinion 2001-4
… for specified services plus hourly rate for revaluation work to be performed by appointive assessor); (salary … may be temporarily increased to reflect additional work involved in conducting a town-wide revaluation. You … for a limited, fixed number of hours and that the work in connection with the revaluation would cause an …
https://www.osc.ny.gov/legal-opinions/opinion-2001-4Opinion 2000-24
… may enter into a municipal cooperation agreement pursuant to General Municipal Law, article 5-G for the provision of … the same powers, duties, immunities and privileges they would ordinarily possess (1) if they performed their duties … as a matter of law (cf., General Municipal Law §72-i, joint acquisition of lands and erection of memorial …
https://www.osc.ny.gov/legal-opinions/opinion-2000-24Opinion 2000-18
… see also Town Law §§176[10], [11-a], [11-b], [16], [20], 176-a[1], 176-b[2], [5], [6], [8]), the board of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Opinion 2002-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … works. All officers and employees performing services for the combined department, including the superintendent, … officers and employees; and the filing of oaths of office (General Municipal Law §119-o[2][b]). Further, a …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12West Colesville Volunteer Fire Company, Inc. – Board Oversight (2022M-45)
… it did not: Have sufficient controls or information to ensure all disbursements were appropriate and necessary. … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/07/01/west-colesville-volunteer-fire-company-inc-board-oversightOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not … Key Recommendations Establish procedures to ensure that all documentation requirements are met to submit Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… limit. Consistently overestimated appropriations by an average of more than $2 million a year. Allowed surplus fund balance … or 24 percentage points. Maintained an unemployment insurance reserve fund balance of $227,000 which can fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementVillage of Hagaman – Claims Auditing (2022M-11)
… complete report - pdf] Audit Objective Determine whether the Village of Hagaman (Village) Board of Trustees (Board) … were not properly audited and approved before payment. The Board did not: Date their signatures on claims upon … Clerk-Treasurer should discontinue adding claims to the monthly abstract and paying such claims without Board …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11Brushton-Moira Central School District – Tuition Billing (2023M-158)
… of the $71,192 (57 percent) in tuition it was entitled to and billed and collected $12,452 in tuition it was not entitled to for the 2019-20 through 2021-22 school years. District … prepared the tuition bills. Establish adequate procedures to ensure tuition bills were prepared, accurately calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Information Technology Governance – Information Technology Governance
The following guidance is intended to make oversight less daunting by providing a path for understanding and strengthening IT internal controls
https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governanceTime and Attendance Practices of Selected Employees
… records maintained by employees of LIRR’s Richmond Hill Shop when compared to their work production records for … recorded hours worked versus the hours paid for Richmond Hill Shop employees. Perform a similar review for an extended … recover overpayments as appropriate. Ensure that Richmond Hill Shop employees have enough work to fill their scheduled …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesLocal Sales Tax Collections Grew by Over 9% in January Compared to Last Year
… billion, up $159 million compared to the same time last year. “As we head into a new year, local sales tax growth remains quite strong,” DiNapoli … over January of 2022. Every county experienced some year-over-year growth in January collections, with Delaware …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-over-9-percent-january-compared-last-yearJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
… Key Findings We reviewed 88 claims totaling approximately $5 . 5 million and found that they were for appropriate … Technology (IT) Coordinator (Coordinator), his audit of claims initiated by him totaling more than $48,000 for the IT Department was not independent. The Board of Education (Board) appointed a new claims auditor in July …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/jamesville-dewitt-central-school-district-claims-auditing-2022m-149