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Fairview Fire District – Procurement and Claims Audit (2025M-75)
Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/fairview-fire-district-2025-75.pdfSelected Aspects of Toll Collections (2023-S-25) 180-Day Response
To determine whether the New York State Thruway Authority ensures that New York State Thruway users are accurately billed for the correct amounts and that customer billing issues are addressed.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s25-response.pdfDiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… conducted an internal audit of the Erie County Clerk’s Registrar Division and referred its findings to DiNapoli’s …
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
… Payments Allowed in Advance of Audit Problem Claims Red Flags Analytical Reviews Appendix A provides additional …
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
… the Office of the State Comptroller’s (OSC) Offset Unit is responsible for determining if a lien, offset, or payment … line. If the Location field on any scheduled payment line is “OSCOFSET” followed by a two-digit number (e.g. … the Office of the State Comptrollers OSC Offset Unit is responsible for determining if a lien offset or payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountSUNY Bulletin No. SU-280.1
… for effective dates between 07/01/2019 and 08/07/2019: Step 1. Total Standby (SBU/SBN) that should have been paid in … who are now deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death … and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been previously submitted for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-2801-increase-call-pay-psnu-employees-represented-unitedState Agencies Bulletin No. 1692
… Check Return for Refund or Exchange) and the impact on the employee’s 2018 Form W-2 (Wage and Tax Statement) and agency … (Inst) or January 4, 2019 (Admin) will be reflected in the employee’s 2018 Form W-2 and the agency appropriation will be … limitations for AC230s received after this date. Impact on Employee Form W-2 Reporting The IRS considers overpayments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instState Agencies Bulletin No. 2013
… process in PayServ. Access the Add/Update Position Info page using the following path: Main Menu > … > Maintain Positions/Budgets > Add/Update Position Info. Insert a row on the Add/Update Position Info page using the Pay Period Effective Date for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023State Agencies Bulletin No. 2127
… process in PayServ. Access the Add/Update Position Info page using the following path: Main Menu > … > Maintain Positions/Budgets > Add/Update Position Info. Insert a row on the Add/Update Position Info page using the Pay Period Effective Date for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024SUNY Bulletin No. SU-365
… automatic processing of the Non-Leap Year Factor Change for Fiscal Year 2024-2025 for SUNY CAL and CYF Employees. Affected Employees: SUNY … be changed to reflect the Non-Leap Year Factor of .038356 for CAL and CYF employees. Effective Dates: The Non-Leap … automatic processing of the NonLeap Year Factor Change for Fiscal Year 20242025 for SUNY CAL and CYF Employees …
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-calState Agencies Bulletin No. 2151
… and Instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees … and Instructions regarding the following Contract Pay and Additional Pay for Contract Pay teachers Submitting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachersCattaraugus County – Court and Trust Funds (2014M-85)
… to examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. … to examine the Countys controls to safeguard and account for court and trust funds for the period of January 1 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85SUNY Bulletin No. SU-280
… for effective dates between 07/01/2019 and 08/07/2019: Step 1. Total Standby (SBU/SBN) that should have been paid in … who are now deceased should be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death … and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been previously submitted for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-280-increase-call-pay-psnu-employees-represented-unitedState Agencies Bulletin No. 1532
… Check Return for Refund or Exchange) and the impact on the employee’s 2016 Form W-2 (Wage and Tax Statement) and agency … (Inst) or January 6, 2017 (Admin) will be reflected in the employee’s 2016 Form W-2 and the agency appropriation will be … limitations for AC230s received after this date. Impact on Employee Form-W2 Reporting The IRS considers overpayments for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1532-processing-2016-salary-refunds-received-osc-after-december-30-2016-instState Agencies Bulletin No. 1365
… and Local tax withholding balances for 2014 will not be reduced. The exception to the constructive receipt rule is … original check is returned, all wages and taxes will be reduced on the Form W-2C. If a personal or agency check is … a Credit Letter the Following January Original 2014 Pay Check OSC Receipt 1/6/15 - 2/27/15 YES YES …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1365-processing-2014-salary-refunds-received-osc-after-january-5-2015State Agencies Bulletin No. 1127
… of Check Return For Refund Or Exchange) and the impact on employee’s 2011 Form W-2 (Wage and Tax Statement) and agency appropriations. Affected Employees … overpayments for 2011 that are returned in 2012 to be income in 2011 for reporting purposes because the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1127-processing-2011-salary-refunds-received-osc-after-january-6-2012State Agencies Bulletin No. 1214
… of Check Return For Refund Or Exchange) and the impact on employee’s 2012 Form W-2 (Wage and Tax Statement) and agency appropriations. Affected Employees … overpayments for 2012 that are returned in 2013 to be income in 2012 for reporting purposes because the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1214-processing-2012-salary-refunds-received-osc-after-january-4-2013CUNY Bulletin No. CU-835
… is to provide agency instructions for processing the CUNY 2025 2.5% general salary increases for International Alliance … 2.5% general salary increases have been authorized for 2025. Effective Dates: Transactions to process the 2025 general salary increases may be entered beginning in …
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)
… Purpose of Review Our objective was to determine whether County officials established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1State Agencies Bulletin No. 1439
… Check Return For Refund Or Exchange) and the impact on the employee’s 2015 Form W-2 (Wage and Tax Statement) and agency … received by January 4, 2016 will be reflected in the employee’s 2015 Form W-2 and the agency appropriation will be … limitations for AC230s received after this date. Impact on Employee Form - W2 Reporting The IRS considers overpayments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1439-processing-2015-salary-refunds-received-osc-after-january-4-2016