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Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal controls over the … The Pittsfield Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305State Agencies Bulletin No. 1980
… Purpose The purpose of this bulletin is to notify agencies that the pensionable overtime (OT) … Actions OSC will update the Pension Plan Table in PayServ to reflect the $18,233.00 pensionable overtime earnings limit … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andEmployer E-News Archive — 2026
… Rates Schools and BOCES: Report Retirees by 3/31 Time is Up to Switch to Enhanced Reporting February 2026 New in … Explanation Page Retirement Online Notifications Time is Up to Switch to Enhanced Reporting January 2026 New … for Tier 5 & 6 Members Annual Invoice Payment Due Time is Up to Switch to Enhanced Reporting …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026Loans: Applying and Repaying
… Retirement Online is the fastest and easiest way to apply for a loan with … 14), 5 and 6 1 How much you can borrow The minimum loan is $1,000. If you joined NYSLRS before January 1, 2018: You … percent of your contribution balance or $50,000, whichever is less, minus any outstanding loan balance. You must have an …
https://www.osc.ny.gov/retirement/members/loans-applying-and-repayingComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … bargaining agreement. The board has not established a standard leave request form or other formal procedure for … data and information on 50,000 state contracts, visit Open Book New York . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Contributing Toward Your Retirement – State University Police Plan
State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Contributing Toward Your Retirement
https://www.osc.ny.gov/retirement/publications/1823/contributing-toward-your-retirementComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … authority finances are commingled to the extent that there is no clear division between the two entities. The water …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… administrative expenses, general overhead, etc. Unless it is otherwise prohibited by statute, regulation, agency policy … costs are allowable: The reimbursement of indirect costs is not prohibited by statute, regulation, agency policy or … contract. The method used to allocate indirect expenses is documented, accurate and common to all programs. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… submission of unsuccessful bids may be required: If an IFB is used and a bid(s) has been rejected or disqualified, or … with the contract and procurement record. If an RFP is used, only the selected vendor's technical proposal should … in the procurement record submitted to OSC. If an RFP is used and a proposal(s) is rejected or disqualified, or the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsXIII.10.B Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… expense report for reimbursement unless the Due to State is refunded to the State. An employee who travels frequently … future expense reports. The Due to State Offset amount is available in the employee’s wallet. The employee must … expense report. If the total Due to State Offset amount is more than the employee’s current expense report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Hamlin Fire … the payments have already been made, and their approval is not documented in the minutes. The board did not conduct …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Audit of the Tuition Assistance Program at Mercy College
… Program (TAP) awards. Background Mercy College (Mercy) is an independent postsecondary institution with locations in … 10,000 students, and full-time undergraduate tuition is about $8,500 per semester. TAP is an entitlement program designed to provide funds for …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeSelected Aspects of Discretionary Spending
… strives to provide its customers with a roadway that is safely drivable at a reasonable speed under the given … also been responsible for the State’s canal system, which is maintained and operated by its subsidiary, the Canal Corporation. The Authority is governed by a board of seven directors. To accomplish its …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… value is assessed. DOF uses the Computer-Assisted Mass Appraisal system (CAMA) for property tax valuations. …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… About the Program EO 88, issued on December 28, 2012, is the centerpiece of BuildSmart NY, the State’s program for … environmental protection, and energy security. EO 88 is intended to accomplish broader State policy goals, such as … to the burning of natural gas, and its implementation is currently in doubt. Should the project fail to move …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… 2011, to December 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, … did not ensure that District funds were expended in the best interest of taxpayers or as permitted by statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… 2012. Background The Brentwood Volunteer Fire Department is located in the Town of Islip in Suffolk County. The … Chiefs, a Secretary and a Treasurer. The Department is operated in accordance with its bylaws, and is governed by an eight-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overNorth Greenbush Common School District – Budgeting (2016M-112)
… Background The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. … its students to attend one of four other school districts, is governed by an elected three-member Board of Education. … that result in the appropriation of fund balance that is not used to finance District operations. Reduce the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Waverly Central School District – Financial Condition (2013M-148)
… our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School District is … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $28 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Wainscott Common School District – Financial Condition (2013M-268)
… 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three … based on all information available at the time the budget is developed. Discontinue the practice of adopting budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268