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Opinion 2001-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … indemnify public library employees). Consequently, we do not believe the 1984 amendment constrains us to supersede …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Fiduciary and Conflict of Interest Review of the New York State Common Retirement Fund - 2022
Fiduciary and Conflict of Interest Review of the New York State Common Retirement Fund - 2022
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/nyscrf-fiduciary-and-conflict-of-interest-review-2022.pdfEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up) (2020-F-6) 30-Day Response
To determine the extent of implementation of the five recommendations made in our initial audit report, Enforcement of Article 19-A of the Vehicle and Traffic Law (2018-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f6-response.pdfSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System (2014-S-9), 90-Day Response
To determine whether the Department of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and available to continue critical p
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s9-response.pdfAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up) (2017-F-4)
To determine the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid Eligibility Determined by the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f4.pdfFiduciary and Conflict of Interest Review of the New York State Common Retirement Fund - 2019
A fiduciary review to confirm that fiduciaries are fulfilling their responsibilities and are in compliance with applicable laws, regulations and policies.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/nyscrf-fiduciary-and-conflict-of-interest-review-2019.pdfFiduciary and Conflict of Interest Review of the New York State Common Retirement Fund - 2016
A fiduciary review to confirm that fiduciaries are fulfilling their responsibilities and are in compliance with applicable laws, regulations and policies.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/nyscrf-fiduciary-and-conflict-of-interest-review-2016.pdfFiduciary and Conflict of Interest Review of the New York State Common Retirement Fund - 2013
A fiduciary review to confirm that fiduciaries are fulfilling their responsibilities and are in compliance with applicable laws, regulations and policies.
https://www.osc.ny.gov/files/common-retirement-fund/resources/pdf/nyscrf-fiduciary-and-conflict-of-interest-review-2013.pdfBrighton Memorial Library – Board Oversight (2015M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for the period … The Library had accumulated over $760,000 in private funds as of the end of 2014, with no formal written plan to …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Cortland Enlarged City School District - Budget Review (B4-15-12)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. … with appropriate increases. Restrict the use reserve funds to legally appropriate financing sources. Examine the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/cortland-enlarged-city-school-district-budget-review-b4-15-12Union-Endicott Central School District – Financial Management (2016M-100)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period … be used. Review all reserve balances and transfer excess funds to unrestricted fund balance, where allowed by law, or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Fallsburg Central School District – Financial Condition (2014M-33)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, … appropriations. The District has withheld significant funds from productive use and levied taxes that were higher …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Middle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s … Treasurer performs duties relating to safeguarding Library funds, including maintaining accounting records, depositing …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period … budgets with the appropriation of unexpended surplus funds that will not be used. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106State Agencies Bulletin No. 1068
To inform agencies of OSCs automatic processing of the LLS payment and to provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1068-april-2011-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1136
… NYS Department of Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 456 . Checks issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1136-april-2012-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1183
… to a position and their salary is below job rate of the new position they are no longer eligible to have the LLS … Goal Balance of payment to be ended (to prevent initiating new payment) Earn End Date Same as effective date … to a position and their salary is below job rate of the new position they are no longer eligible to have the LLS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1183-october-2012-civil-service-employees-association-csea-longevity-lumpVII.3 AP Adjustment Voucher Overview – VII. State Revenues and Appropriated Loan Receivables
… returns of payments are called “Refunds of Appropriation” (ROA) and result in a credit to the appropriation expenditures … An AP Adjustment Voucher is used by agencies to submit a ROA. Generally, an agency receives notice of, or executes an … with this guidance. Active Appropriations In order for a ROA to be properly credited to the original charged …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3-ap-adjustment-voucher-overviewOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Purpose of Audit The purpose of our audit was to assess the internal … The Board did not properly plan for the use of reserve funds. Balances in two of the reserves (the unemployment …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesState Agencies Bulletin No. 2246
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic … Code RGO should be included in the calculation, but hours do not exist in PayServ. Therefore, if an employee received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2246-new-york-state-correctional-officers-and-police-benevolent-association