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Opinion 2010-1
… on the plat, the planning board may require a sum of money in lieu of the reservation of park land, "in an amount …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1City of Troy – Budget Review (B5-15-22)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Town of Minerva – Payroll and Cash Receipts (2015M-342)
… place over the Town’s payroll and cash receipts processes for the period January 1, 2013 through April 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $2.2 million. Key Findings … the clerk to the Supervisor overpaid herself $13,940 for unauthorized direct deposits and inappropriate …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342XI.7.B Repayment Agreements – XI. Procurement and Contract Management
… other third party. Generally, repayment agreements provide for the repayment of amounts expended from appropriations as … agreements are detailed in the appropriation language for the state funds being advanced. Pursuant to Section 40-a … of any appropriation made as an advance shall be available for expenditure until a written repayment agreement is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7b-repayment-agreementsIV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… Care State's contribution to the vision care plan. 60100 Workers’ Comp Insurance Premium Group disability insurance program for employees. 60101 Workers’ Comp - Claims State reimbursement to the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-chargesCity of Yonkers – Budget Review (B17-6-10)
… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10State Comptroller DiNapoli Releases Audits
… not yet developed a written, comprehensive statewide plan for implementing the program. In a follow up, auditors found … $2.6 million in inappropriate payments made to providers for evaluation and management services for surgery patients from Jan. 1, 2012 to March 31, 2017. …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsXIX.2.B Project Information and Budget Control – XIX. Project Costing (PCIP)
… PCIP: Project Type Description Justification FRNGE Fringe Benefits Project Replaced by Automated FBIC FGRAR Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2b-project-information-and-budget-controlCity of Troy – Budget Review (B5-14-23)
… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23Sag Harbor Union Free School District – Child Care Program (2016M-211)
… Purpose of Audit The purpose of our audit was to review the District’s oversight of its child care program … of cash were adequately segregated. District officials have not established procedures specifying an official fee … for financial assistance, how past due accounts are to be collected or the records to be maintained. The Director …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Examination of Superstorm Sandy Expenses
… response to the Sandy disaster, DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable … this equipment to additional locations (e.g., firehouses) for other Sandy relief efforts. Key Findings We found DHSES … it received all the lights, heaters and generators it paid for or to adequately support the distribution of that …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November 15, 2012. … Supervisor. The Town reported expenditures of $244,200 for the general fund, $850,027 for the highway fund and $10,624 for the water fund for …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Member Contributions
… Most members are required to contribute a percentage of their earnings toward their retirement. NYSLRS … System (PFRS), depending on your retirement plan. Your contribution balance earns interest annually and determines … and PFRS Tiers 1 and 2 If you were to die in service, your contribution balance would be paid to your beneficiary, in …
https://www.osc.ny.gov/retirement/members/member-contributionsState Agencies Bulletin No. 689
… by the NYS Workers’ Compensation Board which is excluded from the current year gross pay for a work-related injury. … wages reported are the same as the amount of Federal wages required to be reported in Box 1 - Wages, Tips and Other … these amounts are deducted from Boxes 1, 3, and 5 to calculate the taxable salary for Federal income tax and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/689-2006-w-2-year-end-processingPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… one for ten refrigerators and another for eight stoves to account for these items. Linden Plaza officials were unable to account for any of the requested items due to poor record … and maintain an inventory control system to properly account for assets. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentState Agencies Bulletin No. 1880
… record update process and provide data entry instructions for SRA and TDA deductions to ensure compliance with IRS … Plan 412 SUNY 403 Roth Education Department, School for the Blind, and School for the Deaf Employees who currently have the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1880-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… The City has had a pattern of structural budget deficits, meaning recurring revenues were not sufficient to fund …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47New York Youth Jobs Program
… of Labor (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements and are certified, and that the youth they hire are eligible …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-programVillage of Monticello – Budget Review (B4-14-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Monticello’s tentative budget for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-monticello-budget-review-b4-14-15XI.11.C Banking Services Contracts – XI. Procurement and Contract Management
… of payment for services provided under banking services contracts. The following definitions are applicable to this … institution in maintaining a bank account, including, but not limited to: (i) the acceptance of deposits; (ii) the … to BSAO CMU. In addition, state departments and agencies, subject to approval by OSC, may use banking institutions to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11c-banking-services-contracts