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Opinion 2006-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … under or subject to the provisions of article 3 of the New York State Banking Law (General Municipal Law §10[1][d]; …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval … has adequate controls over selected financial operations to provide reasonable assurance that State assets are … despite a Division of the Budget requirement that it do so. There were significant weaknesses in DMNA’s controls …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsCompliance With Jonathan's Law
… Objective To determine whether the Office of Mental Health is complying … of the investigation or the written request, whichever is later. OMH operates 24 psychiatric centers across the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawComptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments
… that his office has identified more than $5 million in unclaimed funds for local governments across the state. After reaching …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governmentsVillage of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the … Key Findings The Board authorized substantial improvements to the Village’s water system and obtained funding for the … duties or implement compensating controls. Verify that the list of unpaid water rents is complete and accurate prior to …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207DiNapoli Releases Fiscal Stress Scores for 17 Cities
… our monitoring system is producing data that can help better predict fiscal stress,” said DiNapoli. “Local leaders, … are on the frontlines and must use this information to continue to budget carefully and develop sound multiyear financial …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesCUNY Bulletin No. CU-496
… Purpose To inform agencies of OSC’s automatic processing of the … Staff Congress (PSC) provide for yearly increments to be processed in January for all eligible PSC employees. … employee’s record will not be updated. Position and Job do not match If the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-496-january-2015-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-565
… Purpose To inform agencies of OSC’s automatic processing of the … Staff Congress (PSC) provide for yearly increments to be processed in January for all eligible PSC employees. … employee’s record will not be updated. Position and Job do not match If the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-565-january-2017-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-630
… Purpose To inform agencies of OSC’s automatic processing of the … TC who meet the eligibility criteria Background Pursuant to Section 6220 of New York State Education Law, yearly … employee’s record will not be updated. Position and Job do not match If the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-630-january-2019-city-university-new-york-cuny-incrementsVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts … and information technology for the period June 1, 2011, to May 31, 2012. Background The Village of Rockville Centre … that someone is reconciling and reviewing the daily cash list to properly safeguard Village assets. The recreation …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationSUNY Bulletin No. SU-269.1
… work an alternate work schedule This Bulletin Supersedes Payroll Bulletin 269 Purpose: To inform State University of … program. Paid Family Leave coverage is funded by employee payroll deductions. State employees who are represented by a … having taxes withheld for the non-New York state. Agency payroll officers will be required to update the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-2691-new-york-state-paid-family-leave-program-unitedSchool District Physical Education Compliance (2018-MS-3)
… , and South Huntington Union Free . Audit Objective To determine whether the 10 school districts that we audited … districts audited did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Town of Clifton – Financial Management (2014M-217)
… Purpose of Audit The purpose of our audit was to examine the Town’s oversight of financial activities for … did not provide sufficient oversight of the bookkeeper to ensure that the Town’s financial records were reliable and … Supervisor’s records or engage an independent auditor to do so. Develop, monitor and periodically update long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Assessment Roll Verification (ARV) for School Districts
… data to the State Education Department (SED) each year to assist in the calculation of school state aid. School … districts. Verification Log into the Online Services portal to view taxable assessed values. Confirm the taxable … data to the State Education Department SED each year to assist in the calculation of school state aid …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… Office buildings in New York City remain a critical contributor to its economy … higher market values are being fueled by growth outside of traditional Midtown office districts, including Hudson … which have also experienced substantial growth in the number of office-sector businesses. Office buildings in the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceXI.18.G Workers’ Compensation Coverage and Debarment – XI. Procurement and Contract Management
… certain sections of WCL. This section provides guidance to State contracting entities regarding their obligations … must check the Workers’ Compensation Board Debarment List at https://apps.labor.ny.gov/EDList/searchPage.do to verify that no contractor or subcontractor is debarred …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18g-workers-compensation-coverage-and-debarmentState Agencies Bulletin No. 1014
… has a treaty with the United States and as long as the employee is a F-1, J-1, M-1 or Q-1 visa holder. But, if the employee does not provide the employer with a valid SSN or … be provided, the agency must update the record so that the employee is taxed at a rate of 30%. Agencies should review …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsState Agencies Bulletin No. 235
… Purpose To revise the guidelines governing OSC's review and approval … recognizes that it is not always possible for agencies to complete their required processing steps by the effective … guidelines governing retroactive salary transactions do not adequately reflect the time frames necessary for many …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/235-retroactive-salary-transactions-executive-branch-agenciesCUNY Bulletin No. CU-521
… January 2016 Increments and provide agency instructions for the payments not processed automatically. Affected … the CUNY and the Professional Staff Congress (PSC) provide for yearly increments to be processed in January for all eligible PSC employees. Effective Date(s) Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-521-january-2016-city-university-new-york-cuny-incrementsDivision of Housing and Community Renewal Bulletin No. DH-11
… before automatic processing takes place. Mass Increment Payment Exception Report (NHRP708)This report identifies … then by employee name in alphabetical order. Mass Salary Payment/Mass Increment Payment Report (NHRP704) This report identifies all employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-11-april-1-2004-performance-advances-rent-regulation