Search
Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… (Town) officials adequately accounted for, secured and properly procured fuel and motor oil inventories. Key Findings Officials did not … adequately account for, secure or properly procure fuel and motor oil inventories. Had officials properly …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16State Agencies Bulletin No. 1203
… Affected Employees Agencies entering new Hire transactions online/directly in PayServ Effective Date(s) Effective … SSN Decoupling has resulted in procedural changes to the online Hire transaction in PayServ, and the creation of a new … to allow agencies to reserve an Empl ID. OSC Actions The online agency Hire transaction has been changed as follows: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1203-changes-online-hire-transaction-entry-payservSelected Aspects of the Migrant Education Program
… goals. Background The Migrant Education Program (Program) is a federal grant program authorized by the Federal … Elementary and Secondary Education Act. A migrant child is anyone between 3 and 21 years old whose parent, guardian, or spouse – or the child him- or herself – is a migratory agricultural worker or fisher, and who has …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… The reconciliation requires that labor be reconciled once per pay period and that any subsequent adjustments that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationState Agencies Bulletin No. 1020
… Purpose To explain OSC’s automatic processing of the General Salary and other Increases and to provide agencies with instructions for payments not … Therefore, the agency must report the adjustments when the following earn codes were used to report earnings on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1020-implementation-general-salary-and-other-increases-non-arbitrationState Agencies Bulletin No. 1022
… Purpose To explain OSC’s automatic processing of the General Salary and other Increases and to provide agencies with instructions for payments not … Therefore, the agency must report the adjustments when the following earn codes were used to report earnings on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1022-implementation-general-salary-and-other-increases-non-arbitrationOpinion 89-50
… This opinion represents the views of the Office of the State Comptroller at the time it was … 40 App Div 331, 57 NYS 1039, 160 NY 691). The reasoning behind this is that the real consideration which each party …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Ambulance 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.pdfCertification Process and You
Certification Process and You
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/certification.pdfGoods and Services Checklist
Goods and Services Checklist
https://www.osc.ny.gov/files/state-agencies/guidance/pdf/xi-2-p-checklist-goods-services-final.pdfReconciliations: Ledgers and Cash
Presentation from 2013 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2013-accounting-presentation.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.pdfFraud Prevention and Detection
Print out presentation prior to the webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/Fraud-Prevention-and-Detection-11-15-18.pdfFraud 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.pdfTown of Hyde Park – Sexual Harassment Prevention Training (S9-23-12)
… (SHP Training). Key Findings SHP Training was not provided to all employees and elected officials. Of the 20 total … annual SHP Training and encourage elected officials to complete the training. Town officials generally agreed with our recommendations and indicated they planned to initiate corrective action. … audit statewide town hyde …
https://www.osc.ny.gov/local-government/audits/town/2023/09/15/town-hyde-park-sexual-harassment-prevention-training-s9-23-12Power of Attorney
… our review faster if you use it. What Can My Agent Do? Standard authorities your agent will have Your agent can … to grant gifting authority has been eliminated. If you do not use the NYSLRS form, and instead submit a separately … If you have an approved POA on file with NYSLRS, you do not need to send a new one. POAs executed before June 13, …
https://www.osc.ny.gov/retirement/members/power-attorneyCity of Corning – Foreign Fire Insurance Funds (2017M-143)
… The City of Corning is located in Steuben County and has a population of approximately 11,000. The City is governed by a Mayor and an eight-member City Council. During our audit period, the City received one FFI premium payment in the amount of $26,326 and expended …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Bath Central School District - Online Banking (2018M-79)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings Officials lacked adequate bank agreements for online banking transactions. The Board did not adopt an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Village of Webster – Audit Follow Up (2012M-110-F)
… assess the Village’s progress, as of September 30, 2013, in implementing our recommendations in the audit report released in October 2012. Background The … were approximately $3.3 million. Results of Review Based on our limited procedures, it appears that the Village …
https://www.osc.ny.gov/local-government/audits/village/2013/12/20/village-webster-audit-follow-2012m-110-f