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XVI.3.G Legal Compliance – XVI. Financial Reporting
… Preparation: GAAP basis reporting requires the disclosure of violations of legal and contractual provisions that could have a … financial statements prepared in conformity with GAAP do not demonstrate finance-related legal and contractual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… Purpose To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement … Background Students are eligible for a tuition refund when they are enrolled in a post-secondary private school … that closes before their education is completed. When such schools violate the Education Law (Law) - but …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013XV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the … appropriations that are scheduled to lapse at the end of March, entered online and not approved by OSC will no … to lapse at the end of March should have a liability date no later than the lapse date. Lapsing vouchers with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewOpinion 88-24
… board member and her spouse would, in effect, be paid a rental for the tractor and compensation for labor, and not …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Opinion 88-51
… not be undertaken annually or at shorter intervals. Where all moneys in a repair reserve fund have been expended and … and often the replacement of old, worn materials with new material (1988 Opns St Comp No. 88-50, p ; 1982 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-51State Comptroller DiNapoli Releases Municipal Audits
… to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active … and failed to monitor budgetary results during the year. In addition, the board allowed excessive levels of surplus … in an accurate and timely manner or that all closed cases were properly reported to appropriate state agencies. …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsVoluntary Compliance Self-Audit Checklist
… email will be sent to confirm receipt. If you do not receive an enrollment letter and want to request one, …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-self-audit-checklistOpinion 92-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … by Counsel to the New York State and Local Employees' Retirement System that such payroll deductions may not …
https://www.osc.ny.gov/legal-opinions/opinion-92-27State Agencies Bulletin No. 1203
… Questions regarding this bulletin may be directed to the Payroll System Questions mailbox. Please visit the Payroll Enhancement Program Web page at the OSC Internet site …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1203-changes-online-hire-transaction-entry-payservDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… $100 million in improper payments made by the Department of Health (DOH) for the Medicare buy-in program, maternity … in termination or miscarriage; and $2.4 million was paid when the SMCP date of service preceded the birth by one to six months. …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsTown of Aurora - Real Property Acquisition and Sale (2018M-64)
… Key Findings The Board did not use an appropriate process when selling and acquiring property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 … Center (SMC). After an adjustment for the stated value of rent, we estimate the sale price was approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Division of Housing and Community Renewal Bulletin No. DH-19
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. … To notify agencies of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-19-district-council-37-local-1359-division-housing-andDivision of Housing and Community Renewal Bulletin No. DH-43
… Employees Employees represented by DC 37, Local 1359, in Bargaining Unit 67 Effective Date(s) Paychecks dated … $25.20 $25.50 A single amount of $22.70 will be deducted for all employees with a Pay Basis Code of HRY . Agency … worked. Exception: The Dues or Agency Shop Fee deduction for employees on Sick Leave at Half Pay should not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-43-district-council-37-local-1359-division-housing-andDivision of Housing and Community Renewal Bulletin No. DH-36
… Employees Employees represented by DC 37, Local 1359, in Bargaining Unit 67 Effective Date(s) Paychecks dated … $24.50 $25.20 A single amount of $22.40 will be deducted for all employees with a Pay Basis Code of HRY . Agency … worked. Exception: The Dues or Agency Shop Fee deduction for employees on Sick Leave at Half Pay should not be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-36-district-council-37-local-1359-division-housing-andDivision of Housing and Community Renewal Bulletin No. DH-13
… Agency Shop Fee increases. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Paychecks dated … $38,001 to $48,000 $21.40 $48,001 and above $22.35 For employees with a Pay Basis Code of HRY , the deduction is $19.55. For Annual salaried employees working part-time , the Dues or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-13-district-council-37-local-1359-division-housing-andState Police Bulletin No. SP-106
… of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-106-new-york-state-police-shift-change-half-time-paymentDiNapoli: MTA Capital Funding Gap May Exceed $12 Billion
… 12 years, but as of April 2014, 30 percent were 12 years or older. The Long Island Rail Road (LIRR) will need $13.4 …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-mta-capital-funding-gap-may-exceed-12-billionPerformance of Duty Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
… for ERS Tier 1 and 2 members under Section 89 Performance of Duty Disability …
https://www.osc.ny.gov/retirement/publications/1525/performance-duty-disabilityCost-of-Living Adjustment – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 CostofLiving Adjustment
https://www.osc.ny.gov/retirement/publications/1525/cost-living-adjustmentInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls … manages the State’s military forces, which are composed of the New York Army National Guard, New York Air National … despite a Division of the Budget requirement that it do so. There were significant weaknesses in DMNA’s controls …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operations