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Letchworth Central School District – Financial Management (2013M-332)
… Review reserves and transfer excess balances in compliance with statutory requirements. Develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Town of Leicester – Financial Management (2025M-2)
… to unrealistically estimate revenues and appropriations in the adopted budgets. The Board did not correct the deficiencies noted in our prior audit ( Budgeting and Financial Oversight … reserve policies and did not properly establish reserves. In addition, the Board did not ensure it received up-to-date, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Royalton-Hartland Central School District – Financial Condition (2015M-275)
… audit was to examine the District’s financial condition and budgeting practices for the period July 1, 2012 through … District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in … use the excess unrestricted fund balance in a manner that benefits taxpayers. Develop a written policy indicating how …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the Mohawk Valley … Cash collections are stored in an unlocked cabinet and various collections were not deposited in a timely manner. The Budget and Finance Committee does not review or audit monthly cash …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… may have been inappropriately incurred. Periodic reviews of vendor payment summary records or reports can alert you to changes in expenditure trends and areas for possible … an indication that it is more cost-effective to purchase new equipment instead of repairing aging equipment. Items …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerks financial operations for the period January 1 2014 through February 28 2015
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29Town of Bennington – Town Clerk (2013M-319)
… 17, 2013. Background The Town of Bennington is located in Wyoming County and had a population of 3,539 as of the … Key Findings There was a cash deficiency of $1,785 in Clerk fees as of September 3, 2013. The Clerk did not … was available. The Clerk did not record all receipts in the cash receipts journal and did not deposit amounts …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Other Bulletin No. 49
… is effective 04/01/19 and may be submitted beginning in Administration Pay Period 3L. The payment will be processed … on 03/31/2019 becomes eligible if they return to the payroll or are appointed to an eligible position between … requirement following the employee’s return to active payroll status. Demotions after 03/31/2019: An employee who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-49-april-2019-state-university-construction-fund-scfOther Bulletin No. 32
… will be taken form the LLS payment for normal retirement contributions, garnishments and federal levies. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-32-april-2017-state-university-construction-fund-scf-civilSUNY Bulletin No. SU-250
… increase should be determined by multiplying the salary in effect on 09/30/16 by 2.00% and rounding to the next whole dollar. This amount must be added to the salary in effect on 10/6/2016 and the result reported in the Pay Rate … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-250-october-2016-and-october-2017-stipend-increase-gsnuOpinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time it was … p 140 and citations therein). In describing a municipality's responsibility when selling unneeded real property when … Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …
https://www.osc.ny.gov/legal-opinions/opinion-90-37State Agencies Bulletin No. 1475
… to 2016. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation through the … date the report is produced. The report will be run on 3/03/2016. Agencies should review the listing carefully … listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are needed. Add …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1475-april-2016-public-employees-federation-pef-longevity-lump-sum-llsDivision of Housing and Community Renewal Bulletin No. DH-69
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal with an … employees who are in a composite position (identified by Increment Code 2222) even though the agency must submit a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-69-october-2014-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-72
… addition, if the employee has any subsequent time off the payroll, the increment code must be evaluated and if an … from 0001 to 2015. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … to determine if the increment code must be updated. If the Payroll Status remained Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-72-april-2015-district-council-37-dc37-longevity-lump-sumOpinion 89-4
… with the trading partner. As noted, you advised us that the bank of which the supervisor is a director is the …
https://www.osc.ny.gov/legal-opinions/opinion-89-4Unified Court System Bulletin No. UCS-154
… Purpose To explain OSC’s automatic processing of Uniform Allowance and Uniform Blazer Allowance Payments … will be made in a separate check dated December 23, 2009. The Uniform Blazer Allowance Payment for employees in … will be made in a separate check dated December 23, 2009. The Uniform Allowance Payment for unrepresented employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-154-december-2009-ucs-uniform-allowance-and-uniform-blazerOpinion 93-5
… 597, 603 324 NYS2d 788, 797, reversed on other grnds 39 AD2d 469, 336 NYS2d 795, affd 35 NY2d 266, 360 NYS2d 814; …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 88-52
… to the sale. Article 18 of the General Municipal Law (§§800, et seq .) contains the provisions of law which relate to … and employees. Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in … a director, officer or employee (General Municipal Law, §800[3][c]). That interest is prohibited if the officer or …
https://www.osc.ny.gov/legal-opinions/opinion-88-52State Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… Manhattan District Attorney Alvin Bragg and New York State Comptroller Thomas DiNapoli today … TAPPE used her position as the Director of Finance and Administration for NYU’s Metropolitan Center for Research on Equity and Transformation of Schools (the “Metro Center”) to divert …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mState Agencies Bulletin No. 1836.1
… Bulletin 1836. Purpose The purpose of this bulletin is to describe new Time Entry Earns codes to be used to report and track overtime worked due to the … Covid-19 OT Override OTO, OTT, OWO and Extra Service N/A *CVO should be used in the following circumstances: As an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19