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Unified Court System Bulletin No. UCS-141
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Code Background Based on an agreement between the Office of the State Comptroller and the Office of Court … paid in the final paycheck of the calendar year. Effective Date(s) Pay Period 19C, paychecks dated 12/24/08 Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-141-2008-year-end-adjustment-judgesBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… [ read complete report ] Purpose of Audit The purpose of our audit was to examine the … more than $20,000 of Company funds. The Company Secretary inappropriately used a Company credit card for … bank statements, bank reconciliations, canceled check images, invoices, receipts and the Treasurer’s reports and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not … Board properly monitored the Districts length of service award program LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… whether Washington-Saratoga-Warren- Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials … ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… and services provided at selected City facilities. Key Findings Of the 895 applicable physical accessibility … Specifically: 97 components at City Hall, such as signs identifying van accessible parking spaces, properly … the Senior Center, such as accessible parking spaces with signs and marked access aisles, interior signs with raised …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Opinion 92-36
… This opinion represents the views of the Office of the State Comptroller at the time … the opinion. COUNTIES -- Powers and Duties (imposition of surcharge to finance E911 system); (implementation of E911 … a part-county basis) COUNTY LAW, §300 et seq .: A county is not authorized by article 6 of the County Law to impose a …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Chatham Central School District – Financial Management (2023M-11)
… reserves at reasonable levels. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. … audit school chatham …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11CUNY Bulletin No. CU-698
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the 2020 CUNY … Staff Nurse and Nurse Practitioner is made in accordance with the 2017-2022 agreement between CUNY and the New York … Unit TE). Effective Dates Payment will be made in a separate check dated February 11, 2021. There is no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-698-2020-city-university-new-york-cuny-nurses-health-specialtyOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… and radiation equipment facilities are completed as required. The audit covered licensing and inspection … 44% of those inspections beyond the established 1- to 5-year inspection time frames by relying on a buffer. The buffer is intended to allow for more …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andOverpayments of Claims for Selected Professional Services (Follow-Up)
… of the four recommendations included in our initial audit report, Overpayments of Claims for Selected Professional … although the Department implemented the new automated crossover system in December 2009 to reduce Medicaid … party billed Medicare and received a payment through the crossover system, and the other billed Medicaid directly and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/overpayments-claims-selected-professional-services-followHazard Mitigation and Coordination
… planning and Federal Emergency Management Agency (FEMA) mitigation grant coordination. Hazard mitigation is any … to reduce the impacts of these hazards. To be eligible for FEMA post-disaster mitigation funding, including Hazard …
https://www.osc.ny.gov/state-agencies/audits/2022/10/25/hazard-mitigation-and-coordinationSouth Jefferson Central School District – Payroll (2024M-31)
… paid. In addition, we reviewed payroll change reports for two months during our audit period to determine whether … increases from one paycheck date to the next paycheck date for 76 employees totaling $126,395 were authorized and supported by time records. Except for minor discrepancies, which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Opinion 2001-8
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … as the dissolved fire protection district. (2) There is no authority for a fire district to establish a scale of tax … or for the portion of the district not included in any zone. The notice of the public hearing must specify the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8State Agencies Bulletin No. 2192
… Employees: Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 78, 79, 87 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2192-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 2299
… in Bargaining Units 02, 03, 04, 35, 41, 42, 47, 78, 79, 87 and 97 are affected. Effective Dates: Effective for payroll … $55,000 - $59,999 $34.14 $60,000 and above $34.99 Note: The annual salary amounts above exclude additional … January 1, 2025 will remain at the same amount for the calendar year 2025. Dues amounts for part-time, annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2299-civil-service-employees-association-csea-local-1000-dues-increaseLicensing and Monitoring of Proprietary Schools (Follow-Up)
… York State. When initially granted, a proprietary school’s license is valid for 2 years. Thereafter, license renewals are granted for a period of 4 years. In order to be approved for the 2-year license, schools are required to submit certain financial …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followFinancial Statements - 2017
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2017
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2017.pdfFinancial Statements - 2016
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2016
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2016.pdfFinancial Statements - 2015
New York State and Local Retirement System's Annual Financial Statements and Supplementary Information for Fiscal Year Ended March 31, 2015
https://www.osc.ny.gov/files/retirement/resources/pdf/financial-statements-2015.pdf