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State Police Bulletin No. SP-168
… Purpose To notify agencies of a new long term care deduction code 526 for members of PBA of the … Inc. has requested a new payroll deduction code for long term care. Effective Date(s) Administration pay checks … To notify agencies of a new long term care deduction code 526 for members of PBA of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-168-new-long-term-care-deduction-code-526-police-benevolent-association-pbaCUNY Bulletin No. CU-309
… State Deferred Compensation Plan. Background The Board of Trustees of the City University of New York has approved … who currently administers the 457 Plan is Nationwide Retirement Solutions (NRS). Affected Employees All CUNY employees Effective Date(s) Paychecks dated September 13, 2007 OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-309-cuny-employees-eligible-participate-new-york-state-deferredDiscovery Charter School – Internal Controls Over Cash Disbursements (2015M-14)
… The Discovery Charter School is located in the Town of Greece in Monroe County and is governed by a nine-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/29/discovery-charter-school-internal-controls-over-cash-disbursements-2015mTown of Orangetown – Overtime (2017M-48)
… 19, 2016. Background The Town of Orangetown is located in Rockland County and has a population of approximately … disclosed discrepancies between these three records in 24 of 50 instances tested. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… He was ordered to pay back what he stole, and he paid full restitution, amounting to over $6,000. My thanks to U.S. …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingIX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… federal programs under which the state receives funding, and which are subject to the cash management requirements … increase the amount of CMIA interest the state will have to pay the Federal Government. Please see CMIA regulations (e.g. 205.27b and 205.29) for other potential actions. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaOverview – Travel and Conference Expense Management
… A well thought out travel and conference policy, specifically designed for your operations, is the foundation for establishing effective control over travel and conference expenses. One of the purposes of this … that you should consider when developing or updating your travel and conference policy …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewBuffalo Sewer Authority – Industrial Waste Section (2016M-434)
… to evaluate the Authority’s control program for trucked-in waste for the period July 1, 2015 through November 7, 2016. … do not measure or verify the amount of liquid/slush waste trucked-in for treatment and disposal. The … and conducted all required analytical data tests to ensure waste discharge complies with discharge limitations. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434Town of Dickinson – Fiscal Oversight (2014M-337)
The purpose of our audit was to review the Towns internal controls over financial operations for the period January 1 2013 through September 30 2014
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Accounts Payable Advisory No. 11
… Business Units must not combine Citibank payments. Policy: Guide to Financial Operations (GFO), Chapter XII, Section 6.Q … Non-Employee Travel (NET) Card Changes have been updated with the following information. In order to help Citibank apply credit card payments properly, Vendor ID 1000009372, 1000031857, and 1000058617 have been …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankMadison Central School District - Reserves and Debt Service Fund (2019M-63)
… reserve fund policy. Review all reserves and determine if the amounts are necessary, reasonable and in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Glens Falls City School District - Financial Management (2019M-12)
… fiscal years and the surplus fund balance was in excess of the statutory limit at fiscal year-ends 2015-16 through … fund balance levels and the District not using any of the fund balance it appropriated to finance 2017-18 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/18/glens-falls-city-school-district-financial-management-2019m-12Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… report - pdf] Audit Objective Determine whether the Board of Directors (Board) provided adequate oversight of operations to ensure financial activity was properly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… [read complete report - pdf] Audit Objective Determine if the Board and School officials adequately monitor School … and reimbursements paid to the Company. Earn up to $28,000 if the Directors had used School-provided cash rewards credit … Determine if the Board and School officials adequately monitor School …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mVillage of Delhi - Disbursements (2019M-204)
… guilty to petit larceny, a misdemeanor, and agreed to pay full restitution plus $500 to cover the Village’s insurance …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. Key Findings District officials accurately … paid salaries and wages but did not accurately pay unused leave benefits, and leave accruals were not proper. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsInlet Common School District – Claims Processing (2023M-180)
… were audited and approved before payment. As a result, the District has an increased risk that unauthorized claims could be paid. The Board and District officials did not provide effective oversight of claim processing and payment. Board members did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Circleville Fire Company – Selected Financial Activities (2013M-391)
… Purpose of Audit The purpose of our audit was to evaluate internal … Company officers include the President, Vice President, Secretary, Financial Secretary, Treasurer and Chaplain. The Company’s expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mBay Shore Fire District – Time and Attendance Records (2017M-264)
… January 1, 2016 through June 30, 2017. Background The Bay Shore Fire District is a district corporation of the … Bay Shore Fire District Time and Attendance Records 2017M264 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Opinion 98-4
… Law, §554 in connection with correction of errors on tax rolls may be delegated to the county auditor or county … duties in connection with correction of errors on tax rolls, as provided in Real Property Tax Law, §554(9). At the … Laws of 1997, relates to the correction of errors on tax rolls. Subdivision 9 authorizes a tax levying body to …
https://www.osc.ny.gov/legal-opinions/opinion-98-4