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Compliance With Payment Card Industry Standards
… the Authority accepts credit card payments over the phone, online, and in person for other costs (e.g., unpaid tolls, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… should also understand the requirements for submitting an emergency payment. A purchase resulting from a Business … under normal business practices does not constitute an emergency. See Section 6.E - Making an Emergency Payment of this Chapter for more information on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleCUNY Bulletin No. CU-739
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the June 2022 … Payment. Affected Employees: Employees in City University of New York (CUNY) campus security titles who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentState Comptroller DiNapoli Releases Municipal Audits
… government audits has been issued. Cayuga County Soil and Water Conservation District – Financial Condition … with any of the 10 providers. Auditors found a one-year mowing contract was awarded for $26,000 to a company … collection rate of 85 percent was achieved, over the five-year period, the authority would have collected additional …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Trouble Ahead for Local Governments and Schools
… be severe for many municipalities’ finances, according to a report released today by New York State Comptroller … or delayed, DiNapoli called on the federal government to provide aid to local governments before drastic service … Revenue Challenges During the COVID-19 Pandemic Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… fund in the United States. The Fund holds and invests the assets of the New York State and Local Retirement System on …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsState Agencies Bulletin No. 1036
… access and an e-mail address in order to establish an online account. Employees can go to TreasuryDirect’s website at www.treasurydirect.gov to complete the online account application process and obtain the information … be 10 characters in length. Agencies should not process forms submitted by employees that have account #’s that have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1036-new-us-treasury-securities-direct-deposit-form-ac-3245Compliance With Requirements to Maintain Systems at Vendor-Supported Levels
… To determine whether the Rochester-Genesee Regional Transportation Authority (RGRTA) was complying with … (Monroe, Genesee, Livingston, Ontario, Orleans, Seneca, Wayne, and Wyoming). RGRTA has more than 900 employees, …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsPutnam County Industrial Development Agency – Management Practices (2013M-257)
… Development Agency’s (PCIDA) management practices for the period January 1, 2012 to May 3, 2013. Background The … Key Findings In 1996, the PCIDA Board established criteria for approving projects, and for evaluating and recapturing benefits from projects that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … Background The Afton Hose Company Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, … comprises seven elected members. Key Findings The Board is not providing adequate oversight to ensure the procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialJowonio School – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Jowonio’s CFR for the fiscal year ended June 30, 2014, and certain expenses reported on Jowonio’s CFRs for the two fiscal years ended June 30, 2013. Background Jowonio is an SED-approved not-for-profit special education provider located in Syracuse, …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualCharlotte Valley Central School District – Financial Condition (2013M-232)
… audit was to examine the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The … members. The District’s general fund budgeted expenditures for the 2012-13 fiscal year were approximately $8.6 million. … and the Board did not develop reasonable budget estimates. For fiscal years ending 2007-08 through 2011-12, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… of this bulletin is to discuss the Statement No. 33 impact on revenue recognition when using the modified accrual basis … Statement No. 33 is effective for fiscal years beginning on or after July 1, 2000. Accounting changes made to comply … code 8015 should be used to reduce beginning fund balance on the Analysis of Changes in Fund Equity Statement in your …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsComptroller DiNapoli Releases School District Audits
… The board also did not always approve change orders. In addition, monthly financial reporting to the board did not … demonstrate the need to retain approximately $2.1 million in four reserves. District officials have developed a plan to … which they were not established. The plan was not adopted in the board’s meeting minutes. Medina Central School …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0NYS Comptroller DiNapoli Prohibits New Russian Investments and Directs Investment Review
… New York State Comptroller Thomas P. DiNapoli has directed staff to … further restrictions or divestment. He is also reaching out to the Fund’s investment managers to urge them to conduct … assets of the New York State and Local Retirement System on behalf of more than one million state and local government …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-prohibits-new-russian-investments-and-directs-investment-reviewState Agencies Bulletin No. 1956
… the earn code CFR . This amount is used for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax Information Certification, Licensure, and Exam Fee … will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to employment and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Argyle Central School District – Internal Controls Over Payroll (2014M-051)
… policies and procedures that incorporate the duties to be completed and records to be maintained for processing payrolls and maintaining leave …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Contract Advisory No. 16
… by the contractor to the contracting agency, the Office of the State Comptroller (OSC), and the Department of Civil Service (DCS). The State Consultant Services … agencies must reach out to their vendors to remind them of this reporting requirement and the deadline. Agencies …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thDiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds
… days. "My auditors are committed to safeguarding the funds of honest New Yorkers," DiNapoli said. "We'll stay one … audit. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits … security numbers and intentionally misstating deductions. For access to state and local government spending, public …
https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refundsKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… March 16, 2016. Background The Kiryas Joel Union Free School District is located in the Village of Kiryas Joel, … by an elected five-member Board of Education, operates one school with approximately 200 special needs students and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selected