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What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered … in writing and can be in any reasonable form prescribed by the local government or school district, so long as it is properly itemized and provides all the information, including supporting documentation, required …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… during the 2016-17 school year. The School, which is a public school financed by local, State and federal resources …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Town of Cortlandville – Fuel Purchases (2012M-171)
… discount by purchasing fuel from a national gas station chain. During our audit period the Town’s fleet of vehicles, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Alden – Town Clerk/Tax Collector (2024M-106)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, … a school district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned … taxpayers who overpaid their taxes; only a limited number of taxpayers received their refund since 2021. Retaining the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Unified Court System Bulletin No. UCS-335.1
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Law, grants the Chief Administrative Judge the discretion to authorize the 3.75% salary increase for employees in … Criteria: The following employees are eligible to receive the applicable April 2024 Salary Increase: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryBelleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Board and District officials overestimated appropriations when they prepared and adopted budgets for the last three … Board has not developed a written plan that communicates to taxpayers the optimal funding levels or conditions under …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… training was provided to the central treasurer or faculty advisors outlining their job duties. Reviewed remittances … received from the student treasurers and faculty advisors were not provided. The student treasurers’ records … a timely manner. Ensure the central treasurer and faculty advisors are properly trained and maintain adequate and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… and Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … were supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit … and Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50DiNapoli: MTA Faces Its Greatest Challenges in Decades
… (MTA) has been slow to reverse the deterioration in service and its financial plan entails considerable risk, … the MTA has begun corrective action plans to improve safety, reliability and service on the subways, buses and … For example, the MTA had yet to commit $117 million for signal upgrades. The hiring of additional maintenance workers …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesState Agencies Bulletin No. 2345
… Payment: Perform automotive repair duties in an eligible title; and Are required by the State to provide a personal … in the following titles are eligible: Service & Repair Mechanic (Motor Equipment) Service & Repair Assistant (Motor Equipment) Service & Repair Mechanic (Auto Body) Maintenance Supervisor 1 Motor Equipment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2345-2025-csea-tool-allowance-paymentOpinion 97-10
… building or any "physical public betterment". Based on the facts presented, it is evident in the instant case that the …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Street Construction-Related Permits (Follow-Up)
… must first register by submitting a completed permittee registration application and supporting documentation to the … within 3 hours of the issuance of a NICA by telephone call or email. We issued our initial report on June 13, 2022. … DOT did not ensure that applicants complied with registration and permit application requirements, including …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… purchased for $59,571, were recorded without a model or serial number. A wheel balancer and a portable video magnifier, …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103The Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… eligible for a service retirement benefit when you reach age 60 and have five or more years of credited service. If … service, you may choose to retire with a full benefit at age 62 or between the ages of 60 and 62 with a reduced … interest. Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentage …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planSelected State Agencies’ Roles in Financial Literacy (Follow-Up)
… literacy reportedly not having 3 months of emergency funds vs. 58% for those with lower financial literacy. Similarly, … only the minimum balance within the previous 12 months, vs. 46% for those with lower financial literacy. In 2021, New …
https://www.osc.ny.gov/state-agencies/audits/2024/10/23/selected-state-agencies-roles-financial-literacy-followState Police Bulletin No. SP-244
… (Military Training Stipend), or Leave of Absence/MLL (Mil Lv) on 11/01/2024 are eligible for Hazardous Duty Pay. … calculation of any overtime earned after the date of the appointment. Therefore, the agency must insert a row on the … Date: Last date in eligible position (date prior to appointment) OT Eff Date: Same as original OT Eff Date Annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unitDiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis
… agency, Homes and Community Renewal (HCR), can do more to help low-income New Yorkers find housing by making full … use of available federal funds for vouchers, according to an audit released today by New York State Comptroller … Community Renewal’s management of its programs is critical to New York’s efforts to help individuals and families access …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisisState Agencies Bulletin No. 1205
… For Administration employees who choose to contribute 26 paychecks, the following end dates must be entered: … from each biweekly paycheck. Save the transaction. The Goal Amount field should not be used when entering SEFA … transactions (see Exception below). If an employee has a Goal Amount/Goal Balance in the existing record and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1205-2013-sefa-state-employees-federated-appeal-campaignDiNapoli: Positive Fiscal Outlook for Plattsburgh
… have helped establish a stable financial foundation for the city of Plattsburgh, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and … have helped establish a stable financial foundation for the city of Plattsburgh according to a report issued today by …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… documentation necessary to support these costs, and cost allocation requirements for expenses related to multiple … such as receipts, invoices, proof of payment, and allocation methodologies. Expense documentation must comply … is paid to the shelter. The Office’s budget review and approval process compares the current year’s budget to the …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center