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Vendor File Advisory No. 2
… MAIN St., 2ND FLOOR 12 MAIN ST 2ND FL W. OAK AVENUE W OAK AVE 45-A GRAY BOULEVARD 45-A GRAY BLVD JOHN H. SMITH JOHN H …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/2-regarding-consistency-adding-vendor-informationWithdrawing Your Contributions and/or Your Membership – State Police Plan
… you made must stay in your account. If you qualify for a retirement benefit and you do not withdraw your membership, you may apply for a retirement benefit when you reach age 55 (age 63 for vested Tier 6 members who are off payroll). It is up to … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b …
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipColumbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… over the Department’s revenue collections for the period January 1, 2012 through October 9, 2013. Background Columbia County is governed by a Board of … controls over the Department’s revenue collections. As a result, there are no written policies and procedures covering …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueBeacon City School District – Claims Auditing (2016M-20)
… Beacon, Dutchess County. The District, which operates six schools with approximately 3,400 students, is governed by an … policies for the claims auditor to use as guidance when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedTown of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2011, through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of … Town of Byron Internal Controls Over Justice Court Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… 15, 2013. Background The Village of Bolivar is located in Allegany County. The Village is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Comptroller DiNapoli Releases Municipal Audits
… questionable payments to members of the town supervisor’s family. For example, the supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary … bank reconciliations, maintain timely and accurate cash records, or submit monthly reports to the state Justice Court …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… of 101 “active projects” totaling more than $600 million in reported capital investment. Key Findings The GCIDA Board … critical procedures and policies that are used as criteria in the project evaluation processes. The job report form used … use employee benefits attributed to newly created jobs in the cost-benefit analysis. Formally develop a cost-benefit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectFacility Structure, Safety, and Health Code Waivers
… Purpose To determine if the Department of Health’s (Department) waiver practices are effectively … to operate while corrections are made or alternative means of compliance are achieved. Key Findings We found the … communications efforts, were lacking and led to a backlog of at least 179 unprocessed waiver requests at the time of …
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversPawling Central School District – Selected Financial Activities (2012M-185)
… duties of the Treasurer and Deputy Treasurer so that they do not control all aspects of any financial transaction. Maintain control of the facsimile signature at all times. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Selected Aspects of Bus Procurement
… maintains a fleet of about 5,585 buses operating out of 28 depots and serviced at two maintenance facilities. … Maintenance, Procurement and Contracts. The MTA purchased 2,278 buses for $1,148,699,434 during the period of January …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementCapital – 2023 Financial Condition Report
… 2018-19 to SFY 2022- 23, capital spending increased by $1.8 billion (14.3 percent). Spending increases within major … categories included: Transportation, up by approximately $1.2 billion (20.3 percent). Transportation accounted for 51.1 percent of all capital projects spending in SFY 2022-23, up …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalState Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Downsville Fire District – Procurement and Claims Audit (Delaware County) The board did … goods and services were procured in accordance with the procurement policy and that all claims were approved prior to … services tested, totaling $58,117 (11%), complied with the procurement policy. As a result, taxpayers do not have …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for … The Trees are organized as follows: BUDGETARY BASIS FUND TREE Level 1: Total Funds Level 2: Fund Category Level 3: … Fund captures a fiscal and accounting entity with a selfbalancing set of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingCapital – 2021 Financial Condition Report
… efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital … of total capital spending increased from 1.3 percent to 4.5 percent. Mental Health, Health and Social Welfare purposes, … of the Budget projects: Capital spending to average $15.5 billion per year; and The share of non-federal capital …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalXV.7 Budget Allocations – XV. End of Year
… State agencies will need to be proactive in working with the Division of Budget as early as possible in the allocation of funds to ensure that: There is sufficient segregation authority available in SFS so all payments can be properly processed by the end … also need to ensure that any Budget Journals Pending in Workflow are handled …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsOversight of Adult Care Facilities
… alcohol and marijuana paraphernalia left out in a medical office and an administrator’s office, respectively. Such … complaints included allegations of poor care, lack of resident supervision, and dirty or poorly maintained … investigations with substantiated allegations, including a resident abusing another resident, call bells not working …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesState Agencies Bulletin No. 1129
… of this document for clarification purposes. Critical Date(s) Cost Center updates in SFS must be completed by February … in SFS, have valid chart field values, and have personal service segregation established (including zero … contains an accounting charge lines summarized by Position Pool and SFS Account Code and is used to post the payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1129-updates-cost-centers-statewide-financial-system-sfs-and-payserv-accountState Agencies Bulletin No. 2406
… agencies of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … = annualized equivalent). Effective Dates: The January 2026 minimum wage increase for hourly employees will be … Effective Date Check Date Institution 21 Current 01/08/2026 01/22/2026 Institution 21 Lag 01/08/2026 02/05/2026 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2406-january-2026-increase-minimum-wage