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State Agencies Bulletin No. 1923

… this bulletin is to notify agencies of an increase in dues for Police Benevolent Association of New York State, Inc. … OSC will automatically increase the biweekly deduction for union dues (Deduction Code 483) from $38.96 to $50.65. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increase

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

… School Districts – Education Law Sections 1604(35), … Section 64 and individual city charters Libraries – For public libraries – Education Law Section 259(1); …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-function

Town of Almond - Tax Collection (2019M-188)

… (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner. Key Findings The Clerk did not deposit or remit all tax collections in a timely manner. The Clerk did not always … issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates. Key …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188

Ellicottville Central School District - Information Technology (2019M-14)

… officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14

Thurston Fire District – Financial Activity (2016M-430)

… Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston in …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430

Rockland County Community College - Employee Benefits (2020M-5)

… complete report - pdf] Audit Objective Determine whether the College can obtain cost savings by reducing the costs of employee benefits. Key Findings The College overpaid $4.6 million to the County for health insurance in fiscal years 2018 and 2019. Of the 20 employees paid …

https://www.osc.ny.gov/local-government/audits/community-college/2020/03/20/rockland-county-community-college-employee-benefits-2020m-5

Kings Park Central School District - Procurement of Professional Services (2020M-22)

Determine whether the Board and District officials adhered to the law and District policy when procuring professional services

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-services

IX.12.G Check Clearance Patterns – IX. Federal Grants

… bank account each day after the state makes a disbursement of federal funds. That is, the clearance pattern reflects how … checks clear the bank account in the days following the date the checks are mailed. Under the CMIA, the U.S. Treasury … programs, as with Medicaid beneficiary payments; or Use when calculating CMIA interest owed to the Federal Government …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patterns

CUNY Bulletin No. CU-687

… Effective Dates Effective paychecks dated July 30, 2020 for Institution Current and August 13, 2020 for Institution Lag. OSC Actions OSC will automatically …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-687-city-new-york-health-insurance-rate-changes

Town of Fishkill – Audit Follow-Up (2013M-246-F)

… County. The Town Board is the legislative body responsible for managing Town operations. The Recreation Department’s revenues for 2011 and 2012 were $315,222 and $383,957, respectively. …

https://www.osc.ny.gov/local-government/audits/town/2015/06/19/town-fishkill-audit-follow-2013m-246-f

Hicksville Union Free School District – Purchasing (2016M-34)

… October 31, 2015. Background The Hicksville Union Free School District is located in the Town of Oyster Bay, Nassau … as a result of this audit. … Hicksville Union Free School District Purchasing 2016M34 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34

Overview – Governmental Accounting Standards Board

… setting accounting and financial reporting standards for state and local governments. Two GASB standards, Statement No. 67 and Statement No. 68 , outline how pension plan liabilities are accounted for and disclosed … information across governments. These accounting standards do not affect or alter how public pensions are funded or how …

https://www.osc.ny.gov/retirement/employers/gasb/overview

Accounts Payable Advisory No. 35

… in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies receive volume discounts … of payment. Agencies are not allowed to use this term for other types of payments and must receive prior approval …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-terms

NY-Sun Incentive Program (Follow-Up)

To determine the extent of implementation of the two recommendations in our initial audit report NYSun Incentive Program Report 2015S91

https://www.osc.ny.gov/state-agencies/audits/2018/06/20/ny-sun-incentive-program-follow

Management of Cash and Investments

… members are appointed by the Governor and confirmed by the State Senate. The MTA includes seven constituent agencies, …

https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investments

Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)

… of the discharged treated flow does not meet the New York State Department of Environmental Conservation’s regular …

https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015m

DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller

… effect in early March. He will direct all legal affairs for the Office of the State Comptroller and continue to lead … Since 2011, Sheingold was deputy comptroller and counsel for Investigations. He spearheaded DiNapoli’s initiative to … million. “Nelson’s breadth of legal knowledge, his passion for justice and dedication to public service make him an …

https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptroller

County of Rockland – Budget Review (B6-14-24)

… expenditure projections in the County’s preliminary budget for the 2015 fiscal year are reasonable. Background The … completed a review of the County’s preliminary budget for the 2015 fiscal year. The objective of the review was to … projections in the proposed budget are reasonable, except for the possible revenue shortfall related to the expiration …

https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24