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Town of Mooers – Payroll (2014M-087)
… secretary performed virtually all payroll functions without sufficient compensating controls in place. The …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… as meals, lodging (where not charged to a State travel card), parking and tolls, as well as mileage allowances for … directly by the State, such as charges to a State travel card, or use of a State owned resource, such as a vehicle or … be reimbursed for travel expenses at the new work location without tax implications (with limited exceptions such as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationState Comptroller DiNapoli Releases Audits
… does not comply with the Office of General Services' Fuel Card Services Contract Guidelines, the State Vehicle Use …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1745
… General Deductions page in PayServ for loans and arrears. Refund overpayments of employee contributions, loans, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemComptroller DiNapoli Releases State Audits
… moved funds in every non-personal services budget category without providing UCS with the required notification, and … budget categories to personal services budget categories without obtaining the required prior written approval from …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsOpinion 98-11
… on the day after the last day for the payment of taxes without penalty is timely, when the last day of the … any other law, if the final date for collection of taxes without penalty, or for the collection of taxes at a lesser …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Comptroller DiNapoli Releases Municipal Audits
… The treasurer performs all aspects of processing payroll including adding and deleting employees, recording … signing checks. Village officials do not adequately review payroll records, including the treasurer’s timesheet, prior to payroll checks being printed. In addition, the village does …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsOther Bulletin No. 5
… are eligible for the salary increase. OSC Actions After payroll processing for Pay Period 1L (Administration) is … Job Data record only if the employee is returned to the payroll in an eligible bargaining unit. Rows will be inserted … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To notify the SUNY Construction Fund …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-5-april-1-2007-salary-increase-suny-construction-fundRisk Management Planning Group
… NYSIF priced North Shore and King Kullen premiums without critical information to ensure the premiums collected … Kullen were provided despite the missing information and without required documentation to support the decisions. …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupSelected Financial Management Practices
… Public Authorities Law requires ORDA to submit a budget without an operating deficit. ORDA has a $2.109 million … has not released the funds. ORDA officials advised that without the $1.7 million, it incurred operating expenses …
https://www.osc.ny.gov/state-agencies/audits/2014/07/09/selected-financial-management-practicesArea #8 – Online Banking – Information Technology Governance
… contains a malicious attachment or directs the recipient to a malicious website. Once the recipient opens the … on the recipient’s computer, or the recipient is prompted to input their username and password, which are collected for … online bank accounts. Thereafter, fraudulent electronic transfers are initiated and directed to bank accounts in the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingPublic Health – 2023 Financial Condition Report
… percent to 1,163,584, largely due to coverage extensions without eligibility review during the COVID-19 public health … for Medicaid or the Child Health Plus (CHP) Program, without access to affordable coverage and with incomes at or …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthXI.2.A Thresholds – XI. Procurement and Contract Management
… 163(6) provides for purchases of services and commodities without a formal competitive process as follows: State … to permit agencies to purchase services and commodities without conducting a formal competitive process and do not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsBenefits Advisement Services for Individuals With Disabilities Seeking Employment
… the work force at a rate of less than half that of people without disabilities, according to the U.S. Census Bureau’s … about 33 percent compared to about 75 percent for people without disabilities. Further, ACS data shows that New …
https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employmentState Agencies Bulletin No. 1869
State Agencies Bulletin No 1869
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1869-new-control-d-report-employees-new-york-city-residency-tax-dataDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… New York City, the state and the nation,” DiNapoli said. “Without additional federal budget relief, the City will need … needed to close a $13.3 billion gap in the state’s budget without increased federal aid, including an $8.2 billion …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… out,” DiNapoli said. “Unless there is an additional influx of city, state or federal aid, the MTA is facing stark … had anticipated, large budget gaps exist without the use of federal funding. In 2019, fares covered 51.1% of MTA’s overall operating costs (52.8% for NYC Transit). As …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandPublic Health – 2022 Financial Condition Report
… 8.9 percent to 970,939, largely due to coverage extensions without eligibility review during the COVID-19 public health … eligible for Medicaid or the Child Health Plus Program, without access to affordable coverage and with incomes at or …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthState Comptroller DiNapoli Releases School District Audits
… maintenance, and storage of e-records, as required. Without a secure e-record storage system in place, there is a … that unauthorized changes or modifications could be made without detection. Lancaster Central School District – …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… distributions to affected taxing jurisdictions in 2023. Without the appropriate required reporting form and … project owner’s self-reported information. Furthermore, without site visits, AIDA officials have less assurance that …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approval