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June 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental Accounting Standards Board (GASB) has been working to create a new financial reporting model. The objective of the project was to provide a financial …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34CUNY Bulletin No. CU-625.5
… for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to … are properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6255-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.4
… for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to … are properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6254-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.3
… for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to … are properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6253-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.2
… for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to … are properly authorized, verified and executed. As the State’s payroll administrator, OSC is responsible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6252-updated-procedures-initiating-or-terminating-payrollCUNY Bulletin No. CU-625.1
… for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to … are properly authorized, verified, and executed. As the State’s payroll administrator, OSC is responsible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6251-updated-procedures-initiating-or-terminating-payrollState Agencies Bulletin No. 1899
… Purpose The purpose of this bulletin is to notify agencies that OSC … Reversals, Exchanges and Direct Deposit Returns during the SFS blackout period. Affected Employees Employees whose … Check Reissue for any reason are affected. Background The Statewide Financial System will be unavailable for use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… State Comptroller Thomas P. DiNapoli, Livingston County … hid her mother’s death to try to steal from the state retirement system and line her own pockets,” DiNapoli said. … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionState Agencies Bulletin No. 1263
… lapse on 9/16/2013 or 09/30/2013. A link will be posted on the PayServ bulletin board on a weekly basis as well as the OSC website. See Attachment Agency Actions Agencies will have to ensure that any position pools that appear on the spreadsheet are updated with valid cost centers. If the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1263-sfs-cost-centers-payserv-09162013-09302013-lapse-datesCity of Lackawanna – Garbage Collection Fees (2021M-206)
… not always assess and bill garbage fees in accordance with the City Code (Code). Officials also did not provide adequate … reviewed (91 percent) were not assessed and/or billed the correct garbage fees in accordance with the Code. Twenty-five of these properties were underbilled a …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Village of Horseheads – Collections (2023M-169)
… deposited until we identified the discrepancy, or seven to 11 months after collection. The Board of Trustees (Board) … with New York State Village Law which required the Board to annually audit the Clerk-Treasurer’s records and reports. … Establish receipt records that document the date, purpose, form and amount of money collected. Annually audit the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Industrial Development Agency Board Governance (2017-MS-1)
… complete report] We also released six letter reports to the following Industrial Development Agencies (IDAS): Auburn … [pdf] , Orange [pdf] and Steuben [pdf]. Purpose of Audit The purpose of our audit was to determine whether IDA Boards provided effective oversight of the IDAs’ operations for the period January 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of … there was a lack of a separation of duties associated with the collection of payments. The system used to track outstanding penalties was incomplete …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Unified Court System Bulletin No. UCS-266.2
… Payroll Deductions for Union Dues Purpose To provide the Unified Court System with an updated list of those unions … for union dues Background A recent internal review of the procedures for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-2662-updated-procedures-initiating-or-terminating-payrollOpinion 88-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-88-4DiNapoli Announces State Contract and Payment Actions for June 2017
… than 18,000 payments valued at nearly $47.5 million. As the state's chief financial officer, DiNapoli's office … This independent review ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. These independent audits also …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-announces-state-contract-and-payment-actions-june-2017Accounts Payable Advisory No. 55
… – Invoice Received Date Guidance: Effective July 12, 2018, the Invoice Received Date is required for all payments to … suppliers.” Bulkload agencies are able to submit the Invoice Received Date to the SFS. However, if the Invoice Received Date is not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/55-invoice-received-dateVillage of Remsen Audit Follow Up – 2020M-119-F
… pdf] | [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in implementing our recommendations in the audit report released in January 2021. Background The …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fLawrence Union Free School District – Financial Condition (2016M-52)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Key Recommendations There are no recommendations as a result of this audit. … Lawrence Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52DiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… through 2021. Nationally, food insecurity increased for the first time in over a decade to 11.2% during 2020 through 2022. “As the COVID pandemic ended, so did many of the enhanced federal benefits that helped struggling families …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economy