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SUNY Bulletin No. SU-305
… fiscal year ending 2020-21 and the fiscal year beginning 2021-22, the PayServ chart of accounts must be updated to reflect the 2021-22 budget references where appropriations and … Dates Effective Institution paychecks dated 07/01/2021 and Administration paychecks dated 07/07/2021. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-305-new-york-state-payroll-system-payserv-suny-fiscal-year-endAdministration of Self-Insured Workers’ Compensation Plans
… with the Law. Key Findings We found that there is room for improvement in how the MTA’s three self-insured agencies … administers its own plan and uses its own procedures for processing claims, and the MTA does not monitor the … were penalized 547 times by the WCB, totaling $576,030, for violations of the Law, including late payments, late …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… Legislation introduced at the request of the State Comptroller that will help ease the … amid the COVID-19 pandemic has been signed into law, New York State Comptroller Thomas P. DiNapoli announced … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicCandor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board … that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityLima Public Library – Procurement (2017M-295)
… Library officials procured goods and services economically for the period January 1, 2016 through December 20, 2017. … approximately 4,300 residents. Budgeted appropriations for 2017 totaled approximately $160,000. Key Finding The … should adopt a procurement policy to provide guidance for officials and employees for the procurement of goods and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Oceanside Union Free School District – Professional Services (2016M-281)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through April 19, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $147.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Oneida Housing Authority – Tenant Rents (2014M-306)
… Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, 2014. … housing authority created to provide low-rent housing for qualified individuals in the City of Oneida. The … operates three complexes with a total of 240 units for rent. The operating budget for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Schodack Valley Fire District – Cash Disbursements (2016M-98)
… were adequately supported, properly authorized and for valid District purposes for the period January 1, 2015 through December 30, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $183,837. Key Finding The Board implemented …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Omnibus Procurement Amendments
… Amendments – A.7180/S.6626 (Zebrowski/Krueger) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility information; authorizing the … of the office of general services and state agencies to develop alternative procurement methods not otherwise …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1II.4.B Basis of Accounting – II. New York State Financial Accounting
The State prepares financial statements on three bases of accounting cash modified accrual and accrual
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingOpinion 2000-9
… their officers and employees (see 1999 Opns St Comp No. 99-4, p 6). It is not a gift, however, if compensation is … 34 AD2d 351, 312 NYS2d 252; 1986 Opns St Comp No. 86-11, p 18; 1985 Opns St Comp No. 85-44, p 59). We have, for example, … criteria as he or she is performing services. August 4, 2000 James E. Downey, Esq., Attorney at Law County of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Agencies Bulletin No. 682
… employee who is equated to a grade 15 and moves to a grade 18 position would be eligible to receive a 6.0% promotion … agencies may begin submitting salary corrections effective 4/1/03 or later for employees identified by OSC as meeting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 94-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … amendments, questions to be submitted to voters of the state, official notices of state agencies and official … affd 268 App Div 765, 50 NYS2d 168 revd on other grnds 294 NY 305 cert den 66 S Ct 60, 326 US 744, 90 L Ed 445). In this …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Payroll Improvement Project Bulletin No. PIP-007
… to direct deposit will be effective for all jobs beginning paychecks dated March 25, 2021 (Inst) and March 31, 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Fultonville – Claims Auditing (Montgomery County) Except for minor discrepancies, auditors found that the village … the claims and that claims were adequately supported and for legitimate purposes. Town of Livonia – Justice Court …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… our audit was to assess the District’s internal controls for the period January 1, 2012 through October 16, 2013. … to the Board’s audit which are not statutorily authorized for payment in advance of audit. The Board did not use the … the required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… our audit was to review the County’s financial condition for the period January 1, 2014 through September 30, 2015. … 15-member Board of Legislators. Budgeted appropriations for 2015 totaled approximately $226 million. Key Findings The … financial and capital plans to provide a framework for preparing future budgets and managing the financing of …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland County Department of Social Services – Service Contracts (2014M-368)
… controls over agreements with contracted service providers for the period January 1, 2013 through August 12, 2014. … The County’s Department of Social Services is responsible for providing temporary help to eligible individuals and … service and financial needs. The Department’s budget for 2014, not including amounts budgeted for Medicaid, …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Delaware County – Third-Party Contractual Services (2014M-287)
… audit was to review the County’s policies and procedures for contracting with third-party service providers for the period January 1, 2013 through June 9, 2014. … that is composed of 19 members. Budgeted appropriations for 2014 totaled approximately $129.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Delaware County – Vehicle Usage and Disposal (2014M-258)
… of our audit was to assess the controls over the County’s vehicle fleet operations for the period January 1, 2013 … $129.6 million. Key Findings Although the Board-adopted vehicle policy specifies that each department head is …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258