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State Contracts by the Numbers, Calendar Year 2015
OSC received 21,381 contract transactions, including both new contracts and contract amendments, valued at $169.2 billion in the 2015 calendar year.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/state-contracts-by-numbers-2015.pdfAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… period ended over four years ago, we decided not to update and reissue the report. … Cayuga County Water and Sewer Authority Billings and Collections 2017M107 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… and highway ($730,000) funds, which were funded primarily with real property taxes and State aid. Key Findings The … that hindered filing the 2012 annual update document (AUD) with the Office of the State Comptroller. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Alternative and Out-of-Service Death Benefits – State Police Plan
… have been established under the State Police retirement plan (Section 381-b) had you retired on your date of death. …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… pension reserve that would have been established under the plan (Section 384-d, Section 384 or Section 384-e) had you …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Forest Rangers Plan
… If you die while in service after having become eligible to retire, an alternative death benefit may be payable. This benefit would equal the initial value of your … employment, 50 percent of the death benefit may still be payable. This vested benefit is also payable if you die …
https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefitsEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… action to collect unpaid tolls and fees using outside law firms and to minimize unbillable toll transactions. The … as ORT is now systemwide. Additionally, TBTA’s contracted law firms were not effective in collecting outstanding … action to collect unpaid tolls and fees using outside law firms and to minimize …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsDiNapoli: Funds Dedicated for Highway & Bridge Capital Projects Continue to be Diverted for Operating and Debt Costs
… in the last fiscal year, including the costs of snow and ice removal by the Department of Transportation and … of Motor Vehicles. Typically, staff expenses and snow and ice removal costs are regarded as ongoing costs of state …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-funds-dedicated-highway-bridge-capital-projects-continue-be-diverted-operating-and-debtOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… procured and monitored transportation contracts in the best interest of taxpayers. Key Findings District officials did not always … requirements and/or the District’s procurement policy for 33 transportation contracts totaling $322,056 for the 35 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentFraud Prevention and Detection
This session will identify steps local officials can take to help detect and prevent fraud and abuse. Participants will learn about the fraud triangle, which consists of common red flags, organizational vulnerabilities to fraud and how to minimize risks.
https://www.osc.ny.gov/files/local-government/academy/pdf/fraud-prevention-detection-080724.pdfLGAC - Directors and Officers
The New York Local Government Assistance Corporation is administered by a non-compensated, seven member Board.
https://www.osc.ny.gov/files/debt/pdf/lgac-directors-and-officers.pdfAccounting and Reporting Manual
Accounting and Reporting Manual for Counties, Cities and Villages, Soil and Water Conservation Districts and Libraries
https://www.osc.ny.gov/files/local-government/publications/pdf/arm.pdfAmbulance and EMS Billing
Office of the New York State Comptroller, Accounting Bulletin - Ambulance and EMS Billing
https://www.osc.ny.gov/files/local-government/publications/pdf/ambulance-and-ems-billing.pdfMinetto Volunteer Fire Company – Misappropriation of Funds and Records and Reports (2014M-222)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … The Minetto Volunteer Fire Company is located in Town of Minetto, Oswego County and provides fire protection services to the Town of Minetto and the Town of Oswego. The Company, which was …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/minetto-volunteer-fire-company-misappropriation-funds-and-records-andIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… as well as certain financial assistance to (or on behalf of) individuals, unemployment insurance benefits, and nonprofit organizations. These types are … as well as certain financial assistance to (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceFinancial Reporting and Asset Allocation
… fund managers, and the involvement of placement agents. 2026 May | April | March | February | January Previous Years 2025 December | November | October | September | August | July | June | May | April | March | February | January 2024 …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… was to review the financial condition of the sewer fund and the internal controls over financial records and reports for the period June 1, 2011, through October 31, … by an elected Board of Trustees consisting of a Mayor and four Trustees. For the fiscal year ending May 31, 2013, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Overtime Limits for Tier 6
… of your final average earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more than the … calendar year based on the Consumer Price Index. Refer to the table below for your annual limit. Calendar Year … *Before January 1, 2018, the overtime limit applied to each State fiscal year (April 1 – March 31), so from April …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Overtime Limits for Tier 5
… of your final average earnings (FAE) , which is used to determine your NYSLRS pension. If you earn more than the … limit increases each calendar year by 3 percent. Refer to the table below for your annual limit. Calendar Year … 2018 $19,001.55 2017 $18,448.11 2016 $17,910.78 (Return to Top) PFRS Tier 5 Members Your overtime limit is 15 percent …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5