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Financial Condition Analysis (for Board Members)
Performing a regular, timely financial condition analysis can provide board members with valuable information on the current and future state of a local government's finances. Regular analysis can highlight potential fiscal problems and provide information necessary for timely corrective action.
https://www.osc.ny.gov/files/local-government/academy/pdf/financial-condition-analysis-110823.pdfNon-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)
To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10)
To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10.pdfEast Syracuse Minoa Central School District – Information Technology (2020M-174)
Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdfGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-gorge-district-2020-151.pdfMedicaid Program – Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program
To determine if the Department of Health has taken sufficient steps to safeguard Medicaid recipients who are receiving opioids while also in a Treatment Program for
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/medicaid-program-opioid-prescriptions-medicaid-recipients-opioid-treatment-programSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… ensured that facilities using or possessing radioactive materials were appropriately licensed and inspected; … July 1, 2014 to June 27, 2017. Background Radioactive materials are commonly used for a variety of purposes in … pertaining to the use and possession of radioactive materials and equipment in New York City, and is responsible …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentDiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… and we are outraged by Mr. Kang's shocking betrayal of his responsibilities. In February 2016, he was dismissed. … with law enforcement officials to uncover the extent of his scheme. We thank U.S. Attorney Preet Bharara, the … federal authorities," said Thomas P. DiNapoli, Comptroller of the State of New York. …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeState Agencies Bulletin No. 1682
… Purpose To inform agency payroll officers of the new procedure for how OSC will handle current year … Security and Medicare taxes must have the employee’s share of the taxes withheld. Employers are required to remit payment, in full, of both the employee and employer share of the taxes to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1682-current-year-social-security-andor-medicare-tax-deficiencies-and-impactUnified Court System Bulletin No. UCS-82
… Based on an agreement between Chief Administrative Judge Jonathan Lippman and the Office of the State … actually paid during the calendar year will equal the Judge’s full or prorated share of statutory salary, whichever … of earnings due in that pay period @ Old Daily Rate. Step 2: Determine the Total Amount Due in the pay period at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005Unified Court System Bulletin No. UCS-240
… Units 86, 87, 88, CT) will be paid in Administration Pay Period 26L, paychecks dated 04/19/2017 Eligibility Criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentSelected Employee Travel Expenses
To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesDiNapoli: State Faces Potential Budget Gaps
… 2016-17 Executive Budget Financial Plan. School aid is projected to increase 4.8 percent this fiscal year and an … three years. Spending from State Operating Funds is projected to increase 2 percent this year, but after … months of SFY 2016-17 were nearly $600 million lower than projected in the Enacted Budget Financial Plan issued in May …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsUnified Court System Bulletin No. UCS-266.3
… This bulletin has been superseded by Payroll Bulletin UCS-266.4 Purpose To provide the Unified … review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to … deferred compensation and union dues). With respect to the deduction for union dues, because OSC is not a party to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2663-updated-procedures-initiating-or-terminating-payrollUnified Court System Bulletin No. UCS-266.1
… file submissions directly into PayServ. Other unions do not currently have the capability to do so. Agencies will no longer be allowed to process union … the payroll deduction in PayServ for those unions that do not currently submit membership and dues transactions via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2661-updated-procedures-initiating-or-terminating-payrollState Comptroller DiNapoli Releases State Audits
… Service Provider Contracts (2016-S-30) The AIDS Institute has taken several steps to update its procedures to address … The AIDS Institute has taken several steps to update its procedures to address …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1734
… Questions regarding this bulletin may be directed to the DD Returns and Reversals mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1734-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsDiNapoli: Local Sales Tax Collections Jump for Third Year
… Local sales tax collections continued to climb in 2018, growing for the … billion grew by $872 million, or 5.3 percent. “Local sales tax collections grew at a faster pace in 2018 than in recent … collection growth in the fourth quarter shows that sales tax revenue can be unpredictable. Local officials should keep …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearState Agencies Bulletin No. 1308
… must be briefly taken offline at the end of March 2014. As a result of this blackout period, agency and OSC actions … Critical Date(s) For Agency Action Cost Center updates in SFS must be completed by March 21, 2014 , prior to the start of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1308-updates-account-codes-and-related-payserv-position-pools-sfs-statewideCUNY Bulletin No. CU-432
… in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT Effective Date Institution Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-432-new-deduction-code-547-winston-financial-services