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Contract Advisory No. 12
… to OSC for audit and approval from the New York State Grants Gateway system (Gateway). The e-Documents system will … creating an SFS contract transaction. The attached list of Grants Electronic Contracting Pointers provides additional … for contract development and submission, refer to the Grants Reform website . References: Additional information …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsCUNY Bulletin No. CU-279
… advice statement. Questions Questions regarding this bulletin may be directed to the University Manager of Payroll … This bulletin explains procedures for entering payments into the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-279-cuny-health-benefits-buy-out-waiver-program-payment-cycleState Agencies Bulletin No. 1200
… Purpose To inform agencies that earnings code CFR (CLEFR) will be used to process taxable fringe benefit CLEFR transactions for 2012 and explain how it will affect employee’s taxable income and withholdings Legal … To inform agencies that earnings code CFR CLEFR will be used to process taxable fringe benefit CLEFR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012State Agencies Bulletin No. 1106
… Purpose To inform agencies that earnings code CFR (CLEFR) will be used to process taxable fringe benefit CLEFR transactions for 2011 and explain how it will affect employee’s taxable income and withholdings. Legal … To inform agencies that earnings code CFR CLEFR will be used to process taxable fringe benefit CLEFR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011City of Olean – Budget Review (B1-15-2)
… revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. … deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while … the significant revenue and expenditure projections in the proposed budget are reasonable. The City has made progress in …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Chenango County – Court and Trust Funds (2025-C&T-2)
… controls to account for and safeguard these funds. Key Finding The Treasurer’s court and trust ledger did not … payment. Date and amount of each payment and to whom paid. Key Recommendation The Treasurer should ensure that all …
https://www.osc.ny.gov/local-government/audits/county/2025/09/12/chenango-county-court-and-trust-funds-2025-ct-2Town of Bergen – Town Supervisor (2024M-30)
… in the accounting records were accurate. Overstated cash by $747,000 in the 2022 AFR. Did not perform a periodic … all journal entries and financial transactions as required by the Town’s policy. Therefore, the Accountant recorded …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-bergen-town-supervisor-2024m-30Village of Mexico – Financial Management (2023M-170)
… the budgets. As a result, revenues were underestimated by a total of $439,767 and expenditures were overestimated by a total of $287,238 for the audit period. Appropriated …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-mexico-financial-management-2023m-170SUNY Bulletin No. SU-356
… 403(b) Savings Plans should be directed to TIAA SUNY Client Service Team at 1-866-271-0960 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planTown of Ballston - Water Fund Financial Operations (2023M-60)
… (Town) officials provided adequate oversight of the water fund’s financial operations. Key Findings Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts were … applied consistently, and meters were accounted for. The water clerk (clerk) inaccurately relevied all 25 accounts we …
https://www.osc.ny.gov/local-government/audits/town/2023/12/15/town-ballston-water-fund-financial-operations-2023m-60DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
New York State Comptroller Thomas P DiNapoli today announced that the estimated value of the New York State Common Retirement Fund Fund was $2463 billion at the end of the second quarter of State Fiscal Year 202324
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… Paid a total of $66,295 to 13 employees for work on Saturdays that included $22,091 additional pay for working overtime on a Saturday. However, the BOCES Classified Employees’ … approving and supporting overtime. Ensure overtime is properly monitored. BOCES officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeIX.7.F M-Year Legislation – IX. Federal Grants
… awarding agency and the award is considered expired. In some instances, the life of a federal award may be more or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationRockland County – Budget Review (B21-6-12)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2022 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Village of Frankfort – User Charges (2014M-117)
… whether Village officials ensured that water, sewer and electric user charges were properly billed, collected, … $72,000 for the sewer fund and $2.1 for the electric fund, all of which are financed by user charges. Key Findings … Require a designated official’s prior approval for all billing adjustments and written documentation of the …
https://www.osc.ny.gov/local-government/audits/village/2014/06/27/village-frankfort-user-charges-2014m-117Cohoes Housing Authority – Internal Controls Over Payroll (2013M-373)
… The Cohoes Housing Authority (Authority) is located in the City of Cohoes (City) in Albany County and was established to provide … used did not allow for accurate tracking of employees’ hours worked. The Board did not establish pay rates for …
https://www.osc.ny.gov/local-government/audits/city/2014/03/07/cohoes-housing-authority-internal-controls-over-payroll-2013m-373North Shore Public Library – Financial Condition (2013M-344)
… condition for the period of July 1, 2012 through June 30, 2013. Background The North Shore Public Library is … Central School District and all of the Rocky Point Union Free School District and serves approximately 28,000 … maintained a capital projects fund with a balance on June 30, 2012 of $266,602 despite having no current or planned …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Village of Suffern – Budget Review (B23-6-2)
… funds as of May 31, 2015. New York State Local Finance Law Section 10.10 requires local governments that have been … of $12,090,011, which is within the limit established by law. Key Recommendations Further review the reasonableness of … to no more than the tax levy limit as permitted by law, unless the Board properly overrides the tax levy limit …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2City of Olean – Budget Review (B1-13-2)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2013-14 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Lansing Central School District – Procurement (2021M-213)
… goods and services. Officials did not seek competition for insurance coverage totaling $232,624 or for four of six … during our 14-month audit period. Officials used the same insurance provider for about 20 years and each of the four …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213