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V.3.I Class – V. Chart of Accounts (COA) Governance
… Class captures the Period of Probable Usefulness (PPU) for General Obligation (GO) Bonds. Class is used on bond proceeds transactions where the PPU is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3i-classControls Over CUNY Fully Integrated Resources and Services Tool
… Purpose To determine whether the City University of New York (CUNY) … its early phases, CUNYfirst implementation was expected to be complete by 2012. By October 29, 2015, 20 campuses had at … implement CUNYfirst was $249.75 million. CUNYfirst, like many large computer systems, uses role-based access. Roles …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolHate Crime Reporting
… Purpose To determine whether the Division of Criminal Justice Services (Division) adequately monitors … report to the Division include data, such as the number of incident(s) reported, date of the incident(s), bias … e-mail. As of March 11, 2014, the Division had data for 2,601 hate crimes that occurred in New York State during the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingDiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… Common Retirement Fund (Fund), on Wednesday sent letters to 14 companies, including Exxon Mobil Corp., Hess Corp. and … for the companies. As trustee of the state pension fund, I am concerned that future liability claims may harm the … Other derailments in the United States in recent years have come at significant human and financial cost. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oilFinger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 million from … company to directly access the College’s bank account to withdraw funds. College officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresState Agencies Bulletin No. 621
… unemployment insurance owed to the State were implemented in 1989, under the terms of an agreement between the New York … of Labor, enter a deduction record for the employee in PayServ, using Deduction Code 433. For Effective Date, … on the panel. Agencies must verify the data entered to the form from the Department of Labor and save the transaction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedCUNY Bulletin No. CU-814
… Memorandum of Agreement between the City University of New York and SEIU Local 300 and IATSE Local 306, 3.125% general … gross and reported on the employee’s Form W-2. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-814-cuny-2025-3125-general-salary-increases-internationalReal Property Tax Cap Information - Glossary
… in assessed value from the prior roll resulting from new construction, property annexed from another assessing … levy required to pay for 1% would be excluded.) Applies to State and local employee retirement system (ERS), police and …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … govern the budget process or the appropriate level of fund balance to maintain in each fund. City of Newburgh – Budget …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up)
… Objective To determine the extent of implementation of the ten recommendations included in our initial audit … (Report 2018-S-24 ). About the Program The Department of Health (Department) administers the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/improper-managed-care-premium-payments-recipients-duplicate-client-identification-numbersImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… the Program The Department of Health (DOH) administers New York’s Medicaid program. Under the fee-for-service (FFS) …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followUnderstanding the Audit Process
… The Audit Process at a Glance Opening Conference: Audit team and auditee officials discuss the audit. Preliminary Audit Survey: Audit team gains an initial understanding of organizational and … refine the audit objective(s). Fieldwork Phase: Audit team examines the organizational and program information in …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… Purpose To determine if the Department of Health’s AIDS Institute (Institute) has provided effective oversight of its service provider contracts to ensure claimed expenses … Island Association for AIDS Care, or LIAAC). Of about $2.3 million that the Institute paid to LIAAC during the year …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… lacks needed guidelines and policies for agencies’ use of artificial intelligence (AI), leaving it vulnerable to … mandates agencies disclose the algorithmic tools they have used one or more times during the prior calendar year to … State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial records, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsCUNY Bulletin No. CU-372
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." Affected Employees CUNY … All Miscellaneous Earnings The agency must calculate and report the retroactive adjustment for all "miscellaneous …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-autoCUNY Bulletin No. CU-334
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." Affected Employees CUNY … Increases To ensure all Job Action requests are submitted for each employee, the agency should submit requests in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-334-retroactive-rate-increases-maintenance-workers-cunyUnified Court System Bulletin No. UCS-303
… but are not included in the calculation of overtime. Tax Information These monies are taxable income, will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… incomplete information, and the District’s financial records have not been audited by an independent public … reports. Obtain an annual audit of the District’s records by an IPA, as required by law. Adopt a travel policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … (Tioga County) From fiscal years 2011 through 2013, fund balance available for use in each of the four major operating … any policies or procedures to govern the level of fund balance to maintain for each fund. Town of Cornwall – …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-261
… Employees CUNY Professional Staff Congress employees in certain titles Background Pursuant to the agreement … Automatic Processing After payroll processing is complete for Pay Period 7C, OSC will automatically apply Increments to … employee will be brought to the 2nd additional step. For eligible employees, a row will be automatically inserted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-261-cuny-increment-payments-effective-july-1-2006