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Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… did not establish formal, written cash receipt policies and procedures. Key Recommendation Develop written policies and procedures for handling cash receipts. … Long Beach City …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Opinion 2009-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water improvement, the town must obtain the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… -- Approval by (of town water improvement) TOWNS -- Powers and Duties (State Comptroller's permission for water … Comptroller's Permission (when required) WATER SUPPLY AND DISTRIBUTION -- Town Improvements (need for State … amounts to be financed both by the issuance of obligations and from other sources, exceeds one-tenth of one percent of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0State Agencies Bulletin No. 762
… units for affected titles. Affected Employees Annual and hourly employees in the following titles effective July … Per a Memorandum of Agreement (MOA) between Council 82 and the State of New York, certain titles will be moved from … be resolved for all titles in the ALES Unit for periods on and after April 1, 2005. These employees shall have no claim …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/762-change-bargaining-unit-61-bargaining-unit-31-certain-security-titlesLehman College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the four recommendations included in our initial report, Lehman College: Controls Over Bank … was a Certificate of Deposit account (totaling $65,034). In addition, of the 72 payments (totaling $1,248,139) from … over $1 million. These findings point to weaknesses in the monitoring of bank accounts, which increase the risk …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… of supporting documentation to verify their eligibility and/or were incorrectly granted. One property owner did not … attorney as to whether any of the amounts can be recovered and the potential legal and financial impacts the Town may face from prior years’ …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Village of Hempstead – Budget Review (B7-16-4)
… liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section … the local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … results of our review, we found the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4State Agencies Bulletin No. 767
… eligibility requirements relating to annual income and family size are met. Eligible employees have the option … this Control-D report by December 20, 2007 (Institution) and December 26, 2007 (Administration), the EIC must be cancelled on the Employee Tax Data Page and made effective for the first payroll check in 2008. For …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/767-advance-payment-earned-income-creditState Agencies Bulletin No. 912
… who currently have active arrears for a single petitioner and whose deductions are paid to counties through the NYS … Date(s) Institution paychecks dated July 30, 2009 and Administration paychecks dated August 5, 2009 Background Per revisions to Civil Practice Law and Rules (CPLR) §5241, effective February 6, 2009, the 40% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/912-processing-change-support-order-arrearsCampbell-Savona Central School District -- Budget Review (B2-14-11)
… review was determine whether the significant revenue and expenditure projections in the District’s tentative … are outstanding. Key Findings Based on historical trends and current fiscal year expenditures, the District’s … year in excess of the 4 percent limitation is $100,000 and, therefore, appropriating $469,595 as planned will not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11State Agencies Bulletin No. 1795
… (7U), New York City Teachers Retirement System (7S), and New York City Education Board Retirement System (7T) for … is $17,067.00. Affected Employees Tier 6 NYCERS, NYCTRS, and NYCBERS members eligible for overtime compensation and/or limited to the Governor’s Salary cap limit of $225,000 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsDiNapoli: State Tax Revenues Down $767 Million in May
… than 9 percent reflecting both depressed economic activity and timing factors. Local assistance spending through May … the state's 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. … State tax receipts in May were …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-state-tax-revenues-down-767-million-mayVillage of Suffern – Budget Review (B25-6-4)
… deficits in the Village ’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … government is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4Opinion 2001-7
… within a new extension to a public parking district, a one-time "entry fee" in an amount equivalent to the … public parking districts for the acquisition, improvement and maintenance of property for parking vehicles (Town Law … of a public parking district is assessed, levied and collected from the properties within the district on an …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Unified Court System Bulletin No. UCS-90
… System of the modified eligibility for Deduction Code 380, AFLAC Voluntary Supplementary Insurance Program. … Employees Employees in Bargaining Unit SR represented by New York State Court Officers Association Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-90-change-eligibility-aflac-voluntary-supplementary-insuranceTown of Seward – Financial Management (2016M-353)
… budgets that consistently overestimated expenditures and underestimated revenues. Key Recommendation Expand the … to cover reasonable amounts to maintain in each fund and how to manage annual operating surpluses. … The purpose …
https://www.osc.ny.gov/local-government/audits/town/2016/12/30/town-seward-financial-management-2016m-353CUNY Bulletin No. CU-285
… for enrollments, cancellations, and/or changes on a weekly basis. Agency update access is available for this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-285-deduction-code-378-future-planning-insuranceCUNY Bulletin No. CU-284
… Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS and TT represented by City Employees Union Local 237 … submit all transactions for enrollments, cancellations, and/or changes. Agency update access is not available for … be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-284-new-deduction-code-535-aflac-cuny-catastrophic-illnessVillage of Fort Johnson – Claims Processing (2016M-324)
… is located in the Town of Amsterdam in Montgomery County and has approximately 490 residents. The Village is governed … properly supported, for legitimate Village purposes and approved prior to payment. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324XIX.2 Overview – XIX. Project Costing (PCIP)
… controls the amount of expenditures that can be charged and posted to project budgets. The use of a project allows for transactions in one place and visibility into an agency’s financial transactions over …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2-overview