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East Hampton Housing Authority – Board Oversight (2017M-33)
… among employees or, when that is not practical, increase managerial oversight. Discontinue the practice of keeping on …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Steuben County – County Bridge Maintenance (S9-13-1)
… DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is … by replacing and completely renovating six bridges each year. Key Recommendations Track yearly maintenance and repair …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Federal) and Debt Service Funds. When one agency incurs an expense for another agency from one of their governmental … Some examples of Hybrid journal entries are: Record an expense in an operating fund of one agency and a revenue in a … fund Record a reduction of receipts and increase refund expense. (e.g. tax refunds) See Section 1 – Accounts Payable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesVillage of Richfield Springs – Justice Court (S9-14-1)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … is not reporting potential traffic violation offenders to the State’s Department of Motor Vehicles (DMV) in a timely … the DMV pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Chittenango Central School District – Financial Management (2016M-294)
… schools with approximately 1,920 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Resources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsState Comptroller DiNapoli Releases Municipal Audits
… either not properly separated or not adequately separated for rent receipts and cash disbursements. Payments totaling … $676,389. As a result, district taxpayers are paying for the majority of the costs for providing services that do not benefit them. The board …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1962
… Purpose The purpose of this bulletin is to provide agency instructions for … Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility … the State of New York and the Civil Service Employees Association (CSEA) and the Governor’s Office of Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1962-2021-uniform-maintenance-allowance-employees-division-military-andCUNY Bulletin No. CU-707
… Affected Employees CUNY employees in the titles of Staff Nurse and Nurse Practitioner are affected. Background … implementation and payment of the new Uniform Allowance increases are authorized for payment. NYSNA has opted to … Effective Dates The retroactive Uniform Allowance increases are effective 12/16/2019 and 12/16/2020. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-707-2019-and-2020-retroactive-uniform-allowance-increasesBlock Institute School – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on Block’s CFR for the fiscal year ended June 30, 2017 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2016. About the … other programs, including SED’s School Age Special Class; Adult Day, Clinical, and Residential Services funded by the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1779
… Purpose The purpose of this bulletin is to provide agency instructions for … Allowance. Affected Employees Employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria are affected. Background Article 39 of the 2016-2021 DMNA Agreement between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1779-2019-uniform-maintenance-allowance-employees-division-military-andState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 964
… Purpose To inform agencies of a change in OSC’s business practice. … of Social Security and Medicare taxes were remitted to employees as soon as the OSC Workers’ Compensation Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/964-procedure-change-prior-year-ssmed-tax-refundsOversight of Private Career Schools
… Purpose To determine whether the State Education Department's (Department) Bureau of … designed to ensure the adequacy of programs offered by private career schools. As a result, the Bureau has not …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsEmpire Plan Drug Rebate Revenue
… credited the Department of Civil Service (Department) for all rebate revenue due under its contract with the … required to negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 … Health Insurance Program: United HealthCare: Payments for Fraudulent and Improper Claims Submitted by Davis Ethical …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueCUNY Bulletin No. CU-736
… Purpose: The purpose of this bulletin is to provide agency instructions for … employee’s status: For all rate increases, request a Pay Change with the Action/Reason code of PAY/CRT (Pay Rate Change/Change Rate) on the Job Action Requests page, using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateOpinion 92-56
… statutes of similar import and character ( People v Bart's Restaurant Corp. , 42 Misc 2d 1093, 249 NYS2d 344; see also …
https://www.osc.ny.gov/legal-opinions/opinion-92-56HeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2013-14 school year, … served about 318 students. The New York City Department of Education (DoE) refers students to HeartShare and pays for … by SED. The DoE is reimbursed by SED for a portion of its payments to HeartShare. For the three fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2077
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2022 … (see OER memorandum for a list of eligible titles) and is required to wear a uniform; and Does not receive a regular uniform service; and Is employed by the State at the time of the issuance of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2077-2022-uniform-maintenance-allowance-employees-division-military-and