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Johnstown Public Library – Cash Receipts (2014M-304)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s cash … points for greater accountability. Establish procedures to ensure that cash and checks are stored in a secure location until deposited and to require that receipts are deposited in the bank in a …
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
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your … of vendor payment summary records or reports can alert you to changes in expenditure trends and areas for possible …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Bennington – Town Clerk (2013M-319)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … a timely manner or intact. The Clerk did not remit moneys to the Supervisor and other entities in a timely manner. Key … moneys in a timely manner and intact. Remit all moneys to the Supervisor and appropriate agencies in a timely …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Royalton-Hartland Central School District – Financial Condition (2015M-275)
… of Alabama in Genesee County and the Towns of Ridgeway and Shelby in Orleans County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Comptroller DiNapoli Releases Annual Review of MTA Finances
… increase by 31 percent, exceeding $3.5 billion by 2023 when debt service will represent nearly 20 percent of total …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesState Agencies Bulletin No. 1043
… E for 2010, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each … Tips and Other Compensation The amount in this box is the Federal taxable gross wages. Box 2 Federal Income Tax … Spending Account Program. The Pre-Tax Transit Benefit deduction is excluded from Boxes 1, 3 and 5 to calculate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1043-form-w-2-wage-and-tax-statement-calendar-year-2010Kew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… identified $295,997 in reported costs that did not comply with the requirements in the Manual and recommend such costs … CFRs and to Kew Gardens’ tuition reimbursement rates. Work with Kew Gardens officials to help ensure their compliance with the Manual’s provisions. To Kew Gardens: Ensure that …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualPayroll Improvement Project Bulletin No. PIP-010
… Purpose The purpose of this bulletin is to inform users of changes to Retirement Plans in PayServ 9.2. Affected … 2015 will be converted at Go Live. Background The Office of the State Comptroller is upgrading PayServ to PeopleSoft …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92State Agencies Bulletin No. 2179
The purpose of this bulletin is to inform agencies of additional eligibility criteria regarding the CSEA MC and PEF NonPensionable Lump Sum Payments which may impact employees who were previously ineligible to receive a NonPensionable Lump Sum Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
To express an opinion on the fair presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March 31 2018
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in … plan to reduce unrestricted fund balance in a manner that benefits District taxpayers. Develop a written reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Letchworth Central School District – Financial Management (2013M-332)
… Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in Wyoming County. The District is governed … operating surpluses to fund eight general fund reserves and one debt reserve that, as of June 30, 2013, totaled $10.5 … of the excess amounts in reserve funds in a manner that benefits District taxpayers. … Letchworth Central School …
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)
… report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund … reports in a timely manner, which hindered its adoption of realistic budgets and multiyear financial or capital … (TW) and town-outside-village (TOV) funds that as of January 1, 2024 were sufficient to fund the entire 2024 …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Unified Court System Bulletin No. UCS-119
… of the Laws of 2004 that implements agreements between the State of New York and various negotiating units in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-119-june-2007-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-106
… to eligible employees are authorized under Chapter 203 of the Laws of 2004 that implement agreements between the State of New York and various negotiating units in the Unified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-106-december-2006-ucs-uniform-allowance-and-uniform-blazerUnified Court System Bulletin No. UCS-128
… to eligible employees are authorized under Chapter 203 of the Laws of 2004 that implement agreements between the State of New York and various negotiating units in the Unified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-128-december-2007-ucs-uniform-allowance-and-uniform-blazerUnified Court System Bulletin No. UCS-135
… to eligible employees are authorized under Chapter 203 of the Laws of 2004 that implements agreements between the State of New York and various negotiating units in the Unified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-135-june-2008-ucs-uniform-allowance-and-uniform-blazer-allowanceOpinion 96-17
… pursuant to section 72-g, provide a tuition reimbursement plan for volunteer firefighters who successfully complete … such as lectures and instruction (1980 Opns St Comp No. 80-237, p 62). The question of whether the program … review of the substance of the program (20 Opns St Comp, 1964, p 177). The board should also determine that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 90-48
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Lowest Responsible Bidder … to reject any or all bids "if, in his opinion, the best interests of the district will be promoted thereby". … principles which relate to determining responsibility under General Municipal Law, §103 (1986 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-90-48NYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. During our audit period, NYSARC … and a full-day Integrated Special Class. For the purposes of this report, these programs are referred to as the SED … the 2014-15 school year. The New York City Department of Education (DoE) refers students to NYSARC and pays for its …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manual