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Accounts Payable Advisory No. 67
… ). State Finance Law Article 11-A ( … Executive Order 202.48 suspended the provisions of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by the State, to the extent necessary to respond to the direct and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestState Police Bulletin No. SP-171
… in Bargaining Unit 07 or Bargaining Unit 17 who have a Payroll Status of Active, Leave With Pay or Leave of Absence … calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manual > Earnings Manual > Payments/Withholdings > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-171-2016-state-police-hazardous-duty-payOpinion 99-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to make nominal contribution to designated …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Cost-Saving Ideas: Managing Workers' Compensation Costs
… You should request and review a copy of your annual payroll audit (used to determine the job classification and … apportionment method to make sure that your allocation numbers (such as salaries or full valuation of real property) …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsOpinion 97-5
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … pursuant to Village Law, §22-2200. You state that it is the intention of the not-for-profit corporation that …
https://www.osc.ny.gov/legal-opinions/opinion-97-5XVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, … the annual financial statements. Some exceptions to this policy are required due to the shorter time frame in which interim statements must be prepared. Exceptions are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … filed an annual financial report with the Office of the State Comptroller since the 2008-09 fiscal year. Also, the … company purposes, including approximately $3,800 paid to the treasurer and nearly $3,000 paid to the fire …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsPine Bush Central School District – Claims Audit Process (2017M-171)
… determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment for the period July 1, 2016 through June 30, 2017. Background … a seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $112.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/pine-bush-central-school-district-claims-audit-process-2017m-171West Buffalo Charter School - Payroll (2018M-72)
… salaries paid to 24 employees totaling $1.4 million for the period July 1, 2016 through January 7, 2018. Except for … did not update employee salaries included in offer of employment letters when salary changes were made. The … for maintenance employees. Key Recommendations Adopt a policy to provide detailed guidance for School officials to …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Ulster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… supported, audited and paid in accordance with contracts for the period January 1, 2016 through July 24, 2017. … Services, which employs approximately 300, is responsible for providing early intervention and preschool education … Commissioner oversees the Department. The Department’s budget for 2017 totaled approximately $120 million. …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyJohnsonville Fire District – Claims Processing (2017M-190)
… Purpose of Audit The purpose of our audit was to determine whether claims were adequately supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… of our audit was to review controls over cash receipts and disbursements for the period January 1, 2013 through … contracts with the Town to provide fire protection and emergency services. Budgeted appropriations for 2014 … approximately $360,000. Key Finding The Auditing Committee and the independent auditor did not have procedures in place …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialVillage of Speculator – Claims Auditing (2017M-25)
… claims were properly audited, adequately supported and for a legitimate Village purpose for the period June 1, 2015 … 31, 2016. Background The Village of Speculator is located in the Town of Lake Pleasant in Hamilton County and has a … There were no recommendations as a result of this audit. … Village of Speculator Claims Auditing 2017M25 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-speculator-claims-auditing-2017m-25Brookhaven-Comsewogue Union Free School District – Professional Services (2015M-267)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through June 30, 2015. Background … seven-member Board of Education. General fund expenditures for the 2014-15 fiscal year totaled approximately $79.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/brookhaven-comsewogue-union-free-school-district-professional-servicesChazy Union School District – Payroll (2015M-252)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments … officials established adequate procedures for payroll to ensure employees were accurately paid at their approved …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252IX.9.C Transfer Procedure – IX. Federal Grants
… a state fund. The following information must be provided in the request: Chapter, section, year, page and lines of the … should establish the new activity via the Project Guide in SFS. See Chapter XIX, Section 2.C Project Activities for … Fund (should match the receiving fund authorized in law). Account (Critical: this value will always be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureOpinion 2007-8
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … may not unilaterally impose such an audit requirement, it is our opinion that, if the town and fire company agree, a … Internal Revenue Code (see Internal Revenue Code §6033). 3 It is apparent that the reference to the "report required …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Travel Advisory No. 3
… Subject: Travel Manual Update Guidance: This advisory is intended to notify agencies of updates to the OSC Travel Manual. The key updates are as follows: Effective 2/22/2024 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateVillage of West Hampton Dunes – Financial Operations (2013M-390)
… and 2012-13 were $1,337,445 and $1,469,736, respectively. Key Findings Over the last four fiscal years, the Treasurer … these services are obtained at the best possible price. Key Recommendations File annual financial reports with OSC …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Former Delhi Deputy Superintendent Faces Grand Larceny Charge
… Delhi, was charged today with third-degree grand larceny for allegedly misstating his sick and leave accruals from 2015 to 2019 for 272 hours he did not accrue, which was revealed during a … “Thanks to the State Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-charge