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DiNapoli Releases Municipal Audits
… the duties of the district treasurer to an independent contractor. Unrealistic budgets increased the burden placed … purchasing policy. For example, town officials paid a contractor $46,500 to clear debris for the highway department … was then shipped to the town’s former video supply contractor. The supervisor was unable to verify whether the …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… a result, the risk that the district may become the victim of a cybercrime and experience financial losses is … 10 online banking users, six were not authorized to conduct online banking and were inappropriately provided with … an IT contingency plan; or provide IT security awareness training. Auditors found 18% of the school’s enabled …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsUnified Court System Bulletin No. UCS-249
… Purpose To inform agencies of the processing of the 2017 Prepaid … 10994 Note : The Zip code criteria is only applicable to members of District Council 37. Background Pursuant to Internal Revenue Code Section 61, certain fringe benefits … To inform agencies of the processing of the 2017 Prepaid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-249-prepaid-legal-service-benefit-unified-court-system-ucsState Agencies Bulletin No. 1443
… Purpose To explain how OSC will process Social Security and Medicare refunds for employees whose refunds were not completed timely … To explain how OSC will process Social Security and Medicare refunds for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileState Agencies Bulletin No. 274
… Purpose To notify agencies of Report of Check Returned for Refund or Exchange AC-230 procedures and deadlines. … To notify agencies of Report of Check Returned for Refund or Exchange AC230 procedures and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/274-year-end-processing-and-deadlines-returned-paychecks-ac-230sState Agencies Bulletin No. 709
… of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this Bulletin. Processing Dates Check Date Must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksII.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: … state funds, and financial reporting. Sections 8, 8-A and 8-B specifically provide for the duties of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesCUNY Bulletin No. CU-719
… requested new voluntary deduction codes to accommodate new Metro+ deductions. Effective Dates Effective Institution, … new deduction codes: Deduction Code Description ATX17D Metro+ Ind Std Full Rdr Aft Tx ATX19D Metro+ Fam Std Full Rdr Aft Tx BTX17D Metro+ Ind Std Full Rdr …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-719-new-voluntary-deductions-codes-cuny-health-insuranceState Agencies Bulletin No. 147
… (ERS) and who have a pay basis code of FEE. Employees in this category were previously paid on a daily basis and had a pay basis code of DLY in the Legacy payroll system. Effective Date Immediately Background … Period Earn Code: FRC Days: Number of days and/or decimal parts of a day worked for the pay period Amount: Fee money …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/147-new-frc-earnings-code-fee-retirement-creditAcceptable Time and Attendance Systems – Legacy Reporting
… acceptable system is one used by the employer to generate payroll and/or keep track of employee accruals. The system …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsState Police Bulletin No. SP-241
… three new voluntary deduction codes for member insurances: Pet, Hospital/Accident, and Permanent Life. Effective Dates: … following insurance types: Deduction Code 563: NYSPIA Pet Insurance Deduction Code 564: NYSPIA Hospital Accident …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-241-new-nyspia-insurance-deduction-codesAccounts Payable Advisory No. 62
… Subject : Scheduled Delivery Due Date and Unit of Measure Reference : Guide to Financial … specific goods or services ordered, price and delivery date, thereby supporting agency and vendor collaboration. … being purchased. Additionally, the Scheduled Delivery Due Date is an automatically populated field on the PO that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/62-purchase-ordersContract Advisory No. 33
… prohibited from bidding on contracts for public work, and (ii) contractors and subcontractors are prohibited from … prohibited from bidding on contracts for public work and ii contractors and subcontractors are prohibited from …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/33-dol-public-work-contractor-registryHortonville Fire Company – Financial Activity (2014M-210)
… or conduct an annual audit of the Treasurer’s records. Death benefit payouts and grant activities were not … Ensure that the Trustees submit monthly reports of death benefit activity to the members. Establish controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… January 1, 2013 through June 6, 2014. Background The East Aurora Volunteer Fire Department, Inc. is located in the Village of East Aurora in Erie County. According to the bylaws, a … East Aurora Volunteer Fire Department Inc Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… were being met. Contracts were not always renegotiated in a timely manner. Key Recommendations Require that agencies … so there is sufficient time to renegotiate the contracts in advance of the contracts’ expiration dates. …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mGenesee County – Purchasing (2015M-241)
… Purpose of Audit The purpose of our audit was to examine certain County procurement practices for the … that it always made purchases from the vendor with the lowest bid price. County officials and employees who … Key Recommendations Maintain adequate documentation to help ensure that purchase contracts are awarded to the …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/genesee-county-purchasing-2015m-241Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… received or deposit money received from fundraisers and lounge sale, and deposits totaling approximately $158,300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsIslip Housing Authority – Cash Disbursements (2017M-167)
… The purpose of our audit was to examine the Authority’s cash disbursement procedures for the period July 1, 2015 … composed of five members appointed by the Town, plus two tenant members elected by the tenants. Operating … was on leave, the account clerk applied the Director’s electronic signature to the general disbursement checks. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167Dunkirk City School District – Financial Management (2017M-122)
… May 25, 2017. Background The Dunkirk City School District is located in the City of Dunkirk and the Towns of Dunkirk … operates six schools with approximately 2,000 students, is governed by a seven-member Board of Education. General …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/dunkirk-city-school-district-financial-management-2017m-122