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East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… terms and if leave was properly tracked. Key Findings Payroll calculation errors cost the District $3,638 and … had eight time sheets that were missing. The former payroll supervisor worked overtime hours that were not … a lunch break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave records maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mState Agencies Bulletin No. 2204.1
… in PayServ. Have an Employee Status of Active, Leave With Pay, or Leave of Absence in PayServ. Be enrolled in the … position Goal Balance: Leave blank Please Note: Agencies do not need to make any changes to a previously entered Time … are supplemental taxable income subject to all employment taxes and income taxes, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendIntroduction – Travel and Conference Expense Management
… or to perform other job-related duties. While travel and conference expenses are generally not a significant budgetary … improper or even fraudulent reimbursements make travel and conference expenses a risk area that creates the need for … to provide guidance regarding the management of travel and conference expenses. Some examples of our audit findings in …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionCUNY Bulletin No. CU-676
… 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. Yonkers Flat Rate Withholding is 1.61135% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-676-cuny-psc-faculty-stipend-pilot-programGates-Chili Central School District - Financial Management (2019M-53)
… on surplus fund balance by making more than $12 million in unbudgeted year-end transfers to capital projects and … encumbrances by $827,000 and not using $5.3 million in appropriated fund balance as a funding source. The tax … Review and fund reserve balances to reasonable levels in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Opinion 99-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … INSURANCE LAW, §§9104, 9105: Assuming there is no special act providing otherwise, a fire district treasurer would be … department has no treasurer. Except as provided by special act, foreign fire insurance tax moneys may be expended for …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli: Potsdam Audit Finds Missing Court Funds
… Rain and the New York State Police.” Auditors found from May 2009 through May 2013, Guyette recorded 830 receipts … for June 2013 and identified a cash shortage of $2,075. Moving forward, the Comptroller recommended the town: Use …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsXI.18.C Consultant Disclosure – XI. Procurement and Contract Management
… State Finance Law requires: that the Office of the State Comptroller (OSC) include in the Consulting … information to the contracting agency, the Department of Civil Service (DCS) and OSC; and, that OSC include such … required to disclose, by employment category, the number of persons employed to provide services under a contract for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18c-consultant-disclosureElmsford Union Free School District – IT Asset Management (S9-22-9)
… IT assets or maintain complete IT inventory records. As a result, officials cannot assure taxpayers that money invested …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… 2,712 hypodermic needles were missing at Martin Luther King, Jr Educational Campus in Manhattan. Officials at the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersThe Child School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the expenses reported on the Consolidated Fiscal Reports … To determine whether the expenses reported on the Consolidated Fiscal Reports CFRs of The Child School …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualNYS Common Retirement Fund Reports Third Quarter Results
… year end, we will maintain our conservative approach and keep a close eye on investment returns.” The Fund's … is one of the strongest in the nation. DiNapoli initiated quarterly investment performance reporting in 2009 as part of … over three months and reflect a fraction of the Fund’s annual investment return. About the New York State Common …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-reports-third-quarter-resultsDiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… Economic indicators show New York City’s economy is recovering from the depths of the pandemic, … state’s total wages and its sales tax collections rising to 43% of total statewide collections, nearing pre-pandemic … Economic indicators show New York Citys economy is recovering from the depths of the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… to BOC for review, an agency must create a new contract version in the Statewide Financial System (SFS) Procurement Contracts Module. Process: The version created in the SFS must include: selection of an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsOpinion 88-73
… MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement district) GENERAL MUNICIPAL LAW, … purposes. You note that suburban towns are authorized by Town Law, §55-a to establish such a fund. There is no …
https://www.osc.ny.gov/legal-opinions/opinion-88-73West Babylon Union Free School District – Claims Audit (2024M-62)
… were not audited prior to payment in accordance with New York State (NYS) Education Law Section 1724. The claims … did not note exceptions on the warrant and did not include all exceptions on her monthly reports. Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62DiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… County Sheriff Dominic Dagostino announced the arrest of Muhammad Adnan Saeed, owner of Sublime Medical Transportation and Heather Smith an employee/driver for the company, for the alleged theft of over $700,000 from the state’s Medicaid program. Saeed and …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidDiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… "The New York State Common Retirement Fund has absolutely no … and we are outraged by Mr. Kang's shocking betrayal of his responsibilities. In February 2016, he was dismissed. As the criminal indictment says, he secretly circumvented our … The New York State Common Retirement Fund has absolutely no …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeU.S. Environmental Protection Agency
I write as Trustee of the New York State Common Retirement Fund (CRF, or Fund), one of the largest public pension plans in the United States, valued at $248.5 billion as of March 31, 2023.
https://www.osc.ny.gov/files/press/pdf/u.s.-environmental-protection-agency-regan.pdfMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… can adjust reported information and request a contribution refund by submitting the paper Adjustment Report. Be sure to … that indicates whether the adjustment will result in a refund of contributions owed to the member. If you check yes, NYSLRS will begin the contribution refund process. Please complete one paper Adjustment Report …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustments