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Examination of Travel Expenses
… travel expenses incurred by a Department employee for calendar years 2013 and 2014. The objective of our examination was to determine … is to be in the best interest of the State and not for the convenience of an employee or to maximize travel …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesCity of Elmira – Financial Condition (2017M-90)
… of our audit was to examine the City’s financial condition for the period January 1, 2013 through March 1, 2017. … Background The City of Elmira is located in Chemung County and has a population of approximately 28,200. The City is … City Council. General fund budgeted appropriations for 2017 total approximately $31.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2017/08/04/city-elmira-financial-condition-2017m-90SUNY Bulletin No. SU-302
… but are not included in the calculation of overtime. Tax Information The Recruitment and Retention Payment is … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesOpinion 98-3
… involved, neither individual shares in the other's pay. Article 18 of the General Municipal Law (§800 et seq …
https://www.osc.ny.gov/legal-opinions/opinion-98-3State Agencies Bulletin No. 1049
… PayServ has the following Reason codes which may be used for affected employees that are to remain on the payroll or … RNL – Reasgn Lay Lateral movement in the same title and grade within an appointment authority (in one payroll … Reasgn In Lateral movement in the same title and grade for movements within a payroll agency or between payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… Purpose of Audit The purpose of our audit was to examine the Sheriff Department’s internal controls over … million for 2013 of which approximately $1.1 million was to finance the Sheriff Department’s operations. Key Finding …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCity of Olean – Budget Review (B1-15-2)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Payroll Improvement Project Bulletin No. PIP-005
… 9.2. Affected Employees All Agency PayServ and PS Query users are potentially affected. Background The Payroll … information in this bulletin to all PayServ and PS Query users in their agency. Questions Questions may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92State Comptroller DiNapoli Releases Municipal Audits
… revenue and expenditure projections in the proposed budget are reasonable. However, auditors estimated the total 2021-22 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Village of Speculator – Financial Condition (2013M-381)
… audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through August 31, 2013. … is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The Village Board … Trustees and an elected Mayor. Its adopted appropriations for the 2013-14 fiscal year are approximately $1.7 million. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381V.3.H Category Code – V. Chart of Accounts (COA) Governance
… Category Code will be used for reporting, the integrity of the Category Code to Account code relationship should be maintained. Category Codes will provide a level of detail for purchasing that will significantly improve data … information, refer to Chapter XI-A.1.B – Category Codes of this Guide for guidance. More information, including the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeDiNapoli Statement on the Passing of Reverend Dr. Calvin O. Butts III
… Dr. Calvin O. Butts III was a spiritual leader not only for Abyssinian Baptist Church, but for all New York. He was an educator, dedicated to the … students of SUNY Old Westbury. I will miss his friendship and pray for his family and the Abyssinian community in their …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-statement-passing-reverend-dr-calvin-o-butts-iiiDistressed Provider Assistance Account
… of $50 million from counties outside of New York City and $200 million from New York City and place them into a New … Fund, Distressed Provider Assistance Account, annually, for two years. These funds were to be used to provide … as a percentage of statewide county collections for the period of December 1, 2018 to November 30, 2019. $50 …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountVillage of Port Chester – Payroll (2017M-115)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period June 1, 2015 through January … will be in accordance with CBAs. … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Travel Advisory No. 1
… Certify a completed Employee Report of Travel Expenses and Claim for Payment ( AC 132-S *), or Review the information that a … expenses as necessary, and then submit the expense report for approval. *Business Units may use a form other than the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/1-requirements-proxy-expense-reportsCity of Lockport - Budget Review (B1-16-16)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. … City of Lockport Budget …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Pitcairn – Claims Auditing (2024M-69)
… totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include adequate … purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 were approved by the … The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Unified Court System Bulletin No. UCS-306
… processing of the April 2022 UCS Longevity Bonus (JLO) and provide instructions for payments not processed automatically. Affected Employees: … DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, or S9) provides for a Longevity Bonus for all eligible members. The April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-306-april-2022-unified-court-system-ucs-longevity-bonus-jloDiNapoli Releases February State Cash Report
… to date tax collections were $103 million higher than the latest projections included in the Third Quarter Update to … date are now in line with the reduced projections in the latest Financial Plan Update," DiNapoli said. Through 11 … receipts ended the month over $1 billion lower than the latest projections, primarily because of timing of federal …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportService-Disabled Veteran-Owned Business Program Implementation
… law on May 12, 2014. The Act established a 6 percent goal for SDVOB participation in State contracts. The Act also … within OGS to oversee the State’s SDVOB Program (Program) and to certify eligible businesses. As of December 28, 2015, … progress on its responsibilities as defined by the Act. For example, the Division issued regulations, established …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementation