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Village of Clayton – Claims Auditing (2021M-81)
Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clayton-2021-81.pdfState Fiscal Year 2020-21 Enacted Budget: Budgeting in a Time of Crisis - April 2020
The fiscal impacts of the COVID-19 pandemic will be with us for some time. Significant losses of State tax revenues are likely to extend into State Fiscal Year.
https://www.osc.ny.gov/files/reports/budget/pdf/enacted-budget-report-2020-21.pdfControls Over Cash Advance Accounts (2014-S-65), 90-Day Response
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65-response.pdfControls Over Cash Advance Accounts (2014-S-65)
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65.pdfState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… deserve credit for adopting another spending plan on time. My office will examine how this agreement will keep the state …
https://www.osc.ny.gov/press/releases/2014/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetOpinion 2002-15
… town hall building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of … We are informed that the building used as the town hall is owned by the town, used for the offices of the town … and building inspector, and, by intermunicipal agreement, is also used by a village. As a general rule, all real …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… State Comptroller Thomas P. DiNapoli announced the indictment of a 53-year-old Texas woman for allegedly stealing more than $65,000 in New … were reinstated. A later investigation by the State Comptroller’s Office found that Mary Walsh was in fact … State Comptroller Thomas P DiNapoli announced the indictment of a …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsDiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… Brown was initially arrested in November 2020 and released on her own recognizance. Since taking office in 2007, …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000State Agencies Bulletin No. 2089
… Plan Type 87 and TRS Plan Type 86 are affected. Background In accordance with Chapter 504 of the Laws of 2009, … thereafter by three percent. Effective Dates Effective in Administration paychecks dated January 4, 2023, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023CUNY Bulletin No. CU-750
… purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for Plumbers, Supervisor Plumbers, Plumber’s Helper … purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for Plumbers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisorCUNY Bulletin No. CU-871
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2026 … $41.40 $43.82 $44.04 $44.89 $45.85 $49.03 Transactions to process these retroactive rate increases may be entered … Agency Actions: Reporting the Rate Increases To increase the hourly rate(s) for eligible employees, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-871-cuny-2026-rate-increases-high-pressure-plant-tender-titleDiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… Judge Sheila A. DiTullio. Sentencing was scheduled for Oct. 25. Since taking office in 2007, DiNapoli has committed …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyOverview – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the New York State Comptroller (OSC) has written this … bodies and officials who are responsible for the audit of claims. It also is our hope that the information contained … claims auditors. This guide provides a foundation of knowledge that users can build upon as they gain …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewXII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State … for determining if a lien, offset, or payment assignment against each vendor exists. In the event that a lien, offset, … exist, OSC will redirect the appropriate payment amount to the other entity. This section provides guidance to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountState Agencies Bulletin No. 2127
… Purpose The purpose of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year … The purpose of this bulletin is to inform agencies of procedures for reporting line number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024State Agencies Bulletin No. 2151
… Purpose: The purpose of this bulletin is to provide information and Instructions regarding the … Bargaining Agreement (CBA), teachers who have elected to be paid over the school year will be paid based on the … Automatic Restoration of Location Pay (LMH, LOC, and LOM) To stop the automatic restoration of Location Pay, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 2013
… Purpose The purpose of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year … The purpose of this bulletin is to inform agencies of procedures for reporting line number …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023SUNY Bulletin No. SU-365
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … includes 28 days in February, the salary calculation used to calculate biweekly earnings on Job Data, Additional Pay and certain miscellaneous earnings will be changed to reflect the Non-Leap Year Factor of .038356 for CAL and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-365-non-leap-year-factor-change-fiscal-year-2024-2025-suny-calCUNY Bulletin No. CU-835
… to the Collective Bargaining Agreements authorized by Carmelo Batista, Jr in the 10/02/2024 Memorandum of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-835-cuny-2025-25-general-salary-increases-internationalYates County – Court and Trust Funds (2025-C&T-1)
… the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders commonly involve surplus money … Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds … estates are entrusted to the Treasurer for safekeeping by order of the Surrogate’s Court. Together, the Treasurer, …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1