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State Agencies Bulletin No. 2151
… Corrections and Community Services Office of Mental Health School for the Blind School for the Deaf Office of Children … and Pay Period 12L Administration). Contract Pay Teacher: Method of Payment: In accordance with the … teachers not previously placed on the Salary Withholding Program, Earnings Code SWC (Salary Withholding Contract Pay) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachersTown of Horseheads – Information Technology (2025M-109)
… whether data backups were occurring. Understanding the Audit Area Town officials must manage network and local … staff information (PPSI), 1 by training personnel on cybersecurity best practices and to recognize the signs of … paralyze a town’s operations. In the event of a successful attack, security awareness training is also a compensatory …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Village of Head of the Harbor – Justice Court Operations (2020M-110)
… Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to … Determine whether the Village of Head of the Harbor Village Justices provided adequate oversight to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Montauk Fire District – Board Oversight (2024M-117)
… Mandated annual audits of the District’s financial or length of service award program (LOSAP) records have not been …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117DiNapoli: Systemic Oversight Deficiencies Put Thousands of Mitchell-Lama Affordable Housing Units at Risk
… living conditions, financial mismanagement and prolonged vacancies, leaving thousands of affordable apartments at risk … oversight over their finances, resulting in long-term vacancies for high-demand middle-income housing. I look … loss and faced significant maintenance needs. Long-Term Vacancies . Audits determined that weak oversight allowed …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-systemic-oversight-deficiencies-put-thousands-mitchell-lama-affordable-housing-units-riskFrequently Asked Questions – Reporting Elected and Appointed Officials
… asked questions FAQs regarding elected and appointed officials …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/frequently-asked-questionsState Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… deserve credit for adopting a timely budget. Still, it is unfortunate that this year's budget process was not more …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetTips to Help You Keep Your Money
… savings accounts — accounts that have had no activity for three years. Make a small deposit or withdrawal every year. Cash all checks … Notify all your financial institutions when you move. Tell a family member or trusted friend or advisor where you store …
https://www.osc.ny.gov/unclaimed-funds/claimants/tips-help-you-keep-your-moneyState Vendors
… about vendor responsibility invoices purchase orders and direct deposit …
https://www.osc.ny.gov/state-vendorsXVII.3 Lapsing Transaction Deadlines – XVII. Lapsing Appropriations
… For published Lapsing deadlines and notices, please visit the Agency Calendar . Lapse Date Review Agencies must review the NYKK0004 – Appropriations Due To and Not Due To Lapse and … Budgets and Spending Accounting Section representative by the published deadline. See Section 2.A. - NYKK0004 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii3-lapsing-transaction-deadlinesBenefits
… competitive salaries and benefits, and opportunities for advancement, continuing education and professional … a professional environment where employees are encouraged to push themselves while maintaining work-life balance. A … packages (including prescription drug coverage) available to all employees and their dependents. Opt-Out Program allows …
https://www.osc.ny.gov/jobs/benefitsProtest Procedures
… procedures for state agencies and public authorities. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/protest-proceduresAccounts Payable Advisory No. 20
… Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 3 - Record Retention – Accounts Payable … Signatures and Records Act. Please see the GFO , Chapter XII, Section 3 - Record Retention – Accounts Payable … images in support of payments, please see the GFO , Chapter XIV, Section 9 - Statewide Financial System Imaging …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsHewlett Bay Fire District
… was to assess the District’s procedures for procuring professional services and internal controls over information … policy does not require competition for the procurement of professional services. The District did not always enter into written contracts with professional service providers. The Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtVillage of Canastota - Board Oversight (2018M-256)
… before approving them for payment or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer … with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) employees … Ensure the Clerk-Treasurer prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Hancock Fire Department - Financial Operations (2018M-236)
… are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken … images and invoices. Department officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Little Falls City School District - Financial Condition Management (2019M-67)
… to finance one-time expenditures or needed reserves, pay off debt or reduce property taxes. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67East Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Moravia Central School District - Fuel Inventory (2019M-183)
… officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did not perform fuel reconciliations, and our reconciliations resulted in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… necessary to manage fuel inventories. Complete fuel inventory, delivery and usage records are not maintained and … in place to manage fuel inventories. Ensure accurate fuel inventory, delivery and usage records are maintained and periodic reconciliations are performed. Maintain an inventory of fuel keys and disable unaccounted for keys. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164