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Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County officials did not perform cost-benefit analyses to support the after-hours locations of vehicles. None of the … that were active during the audit period did not have a recapture clause to recover benefits from the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsIX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… federal payments to New York State against debts owed by any state agency to the federal government. Billing records … drawing federal funds. The Department of Treasury offsets have been taken against federal grant award drawdowns needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundOpinion 88-16
… This opinion represents the views of the Office of the State Comptroller at the time … judgment creditor is collected, it will be impossible to know initially what portion of the amounts collected pursuant … of computing poundage, it is still necessary to discuss how poundage will affect the periodic installments of income …
https://www.osc.ny.gov/legal-opinions/opinion-88-16State Agencies Bulletin No. 1837
… Bulletin 1837.1 Purpose The purpose of this bulletin is to inform agencies of the new Action Reason codes to place employees on a Paid Leave of Absence related to the COVID-19 health crisis and to introduce a new Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19State Agencies Bulletin No. 1977
… 31, 2012. This legislation authorized the creation of a new Tier 6 pension plan including a VDC plan. ( See Payroll … (See charts in ‘ Background’ section to determine new Percent of Earnings.) Save transaction. Enter General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcDiNapoli: External Risks Threaten NYC Budget
… fiscal year that will be used to balance the budget for fiscal year 2018. The surplus was generated almost … city or the state would assume financial responsibility for these individuals if this were to happen. It is likely … state level, DiNapoli notes the Executive Budget proposal for state fiscal year (SFY) 2017-18 would adversely impact …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetCUNY Bulletin No. CU-338
… Purpose To explain OSC’s automatic processing of increments and … 7 Current, paychecks dated 7/3/08 Background Pursuant to the agreement between the City University of New York and … for Pay Period 7C, OSC will automatically apply Increments to annual salaried employees in grade 980 who are Active or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-338-cuny-increment-payments-effective-july-1-2008Shareholders to Exxon: It's Time to Address Climate Change
… work today supports the Church of England as a Christian presence in every community. The annual objectives …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeGASB Statement 87, Leases
… assets (land), buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that transfer ownership of an … asset to the lessee by the end of the contract, and have no termination options. These should be reported as a … to the lessor at or before the end of the lease term, less any lease incentives received from the lessor at or before …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesAbout the Retirement System – What Every Employer Should Know
… establishes the benefits and the overall methodology used to make sure System assets are available to pay these benefits. NYSLRS administers benefits for more … for your reporting staff who work with NYSLRS. When you have questions or need help, you can send your question using …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemTown of Victory – Justice Court (2013M-66)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial operations for the period January 1, 2012, to February 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66State Agencies Bulletin No. 929
… adjustment. Background NYSCOPBA membership dues for those affected by the Arbitration Award (Chapter 214 of … who are members of NYSCOPBA, Inc. and are currently in or have been in Bargaining Unit 01 at any time since … OSC will automatically increase the biweekly deduction for Dues (Code 291 ) and Agency Shop Fee (Code 295 ). In …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/929-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 1023
… who are members of NYSCOPBA, Inc. and are currently in, or have been in Bargaining Unit 21 at any time since 4/01/07 (Retro) and 4/1/08 with Dues (Code 491 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1023-new-york-state-correctional-officers-and-police-benevolent-associationCity of Yonkers – Payroll (2017M-212)
… leave only when they have enough to use. … City of Yonkers Payroll 2017M212 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212Town of Lincklaen – Board Oversight (2017M-37)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Town financial activities … general and highway town-wide funds without clear plans to use this money. The Board did not annually audit the … implement necessary controls over the disbursement process to safeguard Town money. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-lincklaen-board-oversight-2017m-37Phoenix Central School District – Financial Condition (2017M-96)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … year’s appropriations exceeded the statutory limit by 4.2 to 8.1 percentage points for fiscal years 2013-14 through … with surplus funds. Key Recommendations Develop a plan to reduce the amount of unrestricted fund balance to the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/04/phoenix-central-school-district-financial-condition-2017m-96Victor Central School District – Information Technology (2016M-117)
… audit was to review Information Technology (IT) security for the period July 1, 2014 through March 4, 2016. Background … seven-member Board of Education. Budgeted appropriations for IT for the 2015-16 fiscal year totaled approximately $1 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Otselic Valley Central School District – Capital Project (2015M-263)
… involvement in the District’s $17 million capital project for the period June 1, 2011 through September 10, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $10.2 … Obtain and review budget-to-actual financial reports for capital projects throughout the life of the projects. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/otselic-valley-central-school-district-capital-project-2015m-263Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services – Financial Management (2016M-77)
… audit was to review BOCES’ financial management practices for the period July 1, 2012 through December 30, 2015. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 … estimates. Develop a comprehensive written policy or plan for establishing, funding and using reserve funds. Ensure …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-financialPlainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… The Plainview-Old Bethpage Central School District is located in the Town of Oyster Bay, Nassau County. The District, which is governed by an elected seven-member Board of Education, … data and discontinue appropriating fund balance that is not needed to fund operations. Develop a plan to use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015m