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Eligibility, the Benefit and Filing – Police and Fire Plan
… service, regardless of age), you must retire by the first day of the month following your 70th birthday, even if you … the State Comptroller at least 15 days, but not more than 90 days, before the date on which your retirement will occur. The 15-day filing requirement is waived if you are over age 70 at …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingAccounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services Guidance: Consistent with the Guide to … Improper preparation of vouchers payable to Verizon for landline services may delay payment crediting and … Making Payments to Verizon for Landline Phone Services …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesTown of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… of Audit The purpose of our audit was to evaluate the Town’s financial management and the internal controls over … January 1, 2011, through February 29, 2012. Background The Town of Northampton is located in Fulton County and has a … Town of Northampton Financial Management and Internal …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… stipends and sold more unused vacation leave than her employment contract allowed. She also has improperly accrued … 2010 to July 31, 2012 to ensure that they were accurate, supported and complied with her employment contract and/or … certain other payments that were improperly paid, not supported with appropriate documentation, and/or did not …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorFranklin Square Water District – Life Insurance Policies (2013M-127)
… Purpose of Audit The purpose of our audit was to determine if the Board appropriately … The Franklin Square Water District is located in the Town of Hempstead in Nassau County and serves the communities of …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Town of Pittstown – Records and Reports (2013M-5)
… with accurate financial reports. Examples include balance sheets for operating funds that did not balance, with … and reports to the Board each month including balance sheets, operating statements, and bank reconciliations. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5State Agencies Bulletin No. 1858.1
… abandoned property after one year. Abandoned Property Law §1422 requires State agencies to perform certain payee … OSC Actions In accordance with Abandoned Property Law §1422, an initial outreach letter was sent to all employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksDivision of Diversity Management
… a leadership model for addressing diversity issues in the public sector. The Division: provides guidance … paid or unpaid, and non-employees providing services in the workplace, regardless of immigration status. Reports … of Diversity Management or with a government agency or in court under federal or State antidiscrimination laws. …
https://www.osc.ny.gov/about/division-diversity-managementVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… records. The Board did not receive reconciled bank statements with the financial reports. The Clerk-Treasurer … and timely accounting records. Include reconciled bank statements with the monthly reports provided to the Board. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Florida Union Free School District – Information Technology (2017M-146)
… 1, 2015 through June 9, 2017. Background The Florida Union Free School District is located in the Towns of Goshen and … Florida Union Free School District Information Technology 2017M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… water and sewer funds’ financial condition to ensure the sustainability of current and future operations. Key Findings … water and sewer funds financial condition to ensure the sustainability of current and future operation …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Caledonia-Mumford Central School District – Online Banking (2016M-227)
… of our audit was to determine whether the District’s online banking transactions were safeguarded for the period … million. Key Findings The District does not have a written online banking agreement with its bank. The District did not dedicate a separate computer for online transactions to limit access to online bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Amherst Central School District –Financial Condition (2016M-167)
… in Erie County. The District, which operates four schools with approximately 2,900 students, is governed by an elected … than $330,000 from one reserve and overfunded two reserves with balances totaling $954,000. Key Recommendations Conduct … reasonable levels; take appropriate action, in accordance with statute, to reduce reserves with excess funds; and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/amherst-central-school-district-financial-condition-2016m-167Accounts Payable Advisory No. 15
Voucher Authorizers
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersAccounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridTown of Clifton Park – Physical Accessibility to Programs and Services (S9-24-27)
… – pdf] Audit Objective Assess whether Town of Clifton Park (Town) officials could take additional steps to increase … Assess whether Town of Clifton Park Town officials could take additional steps to increase …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/07/town-clifton-park-physical-accessibility-programs-and-services-s9-24-27Village of Pelham – Information Technology (2016M-410)
… Key Findings The Village has not installed an adequate web filtering process and not adopted procedures to … the Village’s IT service provider identifying the specific services to be provided or the vendor’s responsibilities. Key … Ensure Village officials install an adequate web filtering process and adopt procedures to monitor IT …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-pelham-information-technology-2016m-410Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… – pdf] Audit Objective Assess whether Village of Floral Park (Village) officials could take additional steps to … Assess whether Village of Floral Park Village officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Penfield Central School District – Financial Management (2015M-162)
Penfield Central School District Financial Management 2015M162
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162East Meadow Union Free School District – Financial Condition (2015M-332)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $195.8 million. Key … Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332