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Withdrawing Your Contributions and/or Your Membership – Article 14 Benefits
… withdraw, or you have less than five years of service and do not qualify for a retirement benefit, you should file the … you have at least five years of credited service, and you do not withdraw your membership, make sure to apply for a …
https://www.osc.ny.gov/retirement/publications/1644/withdrawing-your-contributions-andor-your-membershipVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… Typically an agency will choose to transfer advance charges from an appropriation that is due to lapse so … Vendor ID, fund, program, and department assigned to the advance account must be used and can be viewed on the … rolled over advances to current year appropriations, the advance will be permanently charged to the original …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… of acquisition Method of depreciation Estimated useful life Estimated salvage value Date, method, and authorization of disposition Economic life remaining Percent utilized Flood code Historical code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsAccounts Payable Advisory No. 67
… of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by the State, to the extent necessary … using the MIR Adjustment Date field. For more information on adjusting the MIR date, please refer to Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestHoosick Falls Central School District - Financial Condition Management (2019M-159)
… Determine whether District officials effectively managed the District’s financial condition. Key Findings The Board authorized fiscal year-end interfund transfers … 9.8 percent of ensuing years’ appropriations, exceeding the 4 percent statutory limit. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/hoosick-falls-central-school-district-financial-condition-managementWaverly Central School District - Financial Operations (2019M-136)
… claims (11 percent) totaling $73,865 were not approved by the department head and 15 claims (5 percent) totaling $69,670 were not approved by the claims auditor. The senior account clerk’s leave accrual … 111 days. Key Recommendations Implement internal controls to verify that checks, wire transfers and payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Town of Brunswick – Justice Court (2017M-285)
… Court transactions were accounted for accurately and in a timely manner, deposits were made intact and in a timely manner and disbursements were reviewed and … July 1, 2017. Background The Town of Brunswick is located in Rensselaer County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/04/town-brunswick-justice-court-2017m-285Bethlehem Central School District – Credit Cards (2017M-41)
… Purpose of Audit The purpose of our audit was to determine if District credit card claims … to payment and paid in a secure and timely manner for the period July 1, 2015 through November 30, 2016. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/bethlehem-central-school-district-credit-cards-2017m-41East Moriches Union Free School District – Claims Processing (2016M-273)
… to examine claims processing for the period July 1, 2014 through May 31, 2016. Background The East Moriches Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, … $25.8 million. Key Findings The claims auditor did not properly identify and report all confirming purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… 21, 2015. Background The Greenburgh Eleven Union Free School District is a special act school district located in Dobbs Ferry, Westchester County. … Greenburgh Eleven Union Free School District Financial Condition 2015M194 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mState Agencies Bulletin No. 246
… Questions regarding this bulletin may be directed to Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-depositFile Your Vendor Responsibility Questionnaire
… Complete or update your Vendor Responsibility Questionnaire online. Filing online is the easiest and fastest way to inform State contracting entities of your business’s … Complete or update your Vendor Responsibility Questionnaire online Filing online is the easiest and fastest way to inform …
https://www.osc.ny.gov/state-vendors/vendrep/file-your-vendor-responsibility-questionnaireIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… in the study, design, development, and implementation, of new computer-based information systems (both software and … with promoting goods, business development, and tourism in New York State 55010 Media – Newspaper/Billboards/Transit … and catalogs used to promote business and travel in New York State. 55021 Creative Consultants engaged to develop …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… was sentenced to five years’ probation and ordered to pay full restitution of nearly $90,000 for stealing funds from …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… checks containing covered federal funds clear the state’s bank account, an EFT settlement involving covered federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesTown of Oneonta – Town Clerk (2021M-59)
… 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Town of Shelter Island – Peconic Bay Community Preservation Fund (P7-23-22)
… report – pdf] Audit Objective Determine whether Town of Shelter Island (Town) officials properly administered the … Determine whether Town of Shelter Island Town officials properly administered the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-shelter-island-peconic-bay-community-preservation-fund-p7-23-22Town of Thompson - Board Oversight (2018M-69)
… if the Board ensured financial transactions were accounted for timely and accurately and leave accrual balances were accurate. Key … disbursements. The Comptroller did not properly account for Town operations timely or accurately. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… Findings Although we did not find any significant errors in how cash receipts and disbursements were recorded and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andLong Lake Fire District No. 1 – Controls Over Financial Activities (2014M-272)
… moneys were safeguarded for the period January 1, 2013 through May 31, 2014. Background The Long Lake Fire District … State, distinct and separate from the Town of Long Lake, in Hamilton County. The Board of Fire Commissioners consists … from the general fund checking account. The Treasurer has not filed an annual financial report with OSC since 2011. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/long-lake-fire-district-no-1-controls-over-financial-activities-2014m-272