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State Agencies Bulletin No. 1348
… by the State. If these charges were not reimbursed by the officer or employee, agencies must add these costs to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1348-procedures-reporting-taxable-value-personal-use-employer-providedOn-Time Performance
… days a week. Organizationally, SIR reports to MTA-New York City Transit’s Department of Subways (Subways). SIR operates … reports weekday OTP data to the MTA Board’s Transit and Bus Committee (Committee) each month. SIR’s OTP goal is 95 …
https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performanceOpinion 97-17
… which is not a "political subdivision", to adopt a local law, ordinance, or resolution promulgating its own form … is determined necessary by the governing body 1 . Any such local enactment must specify by name of office or by title or … completion and filing of such forms or statements by any "local ... officer or employee" (see also General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Controls Over Cash Advance Accounts
… Parks’ Petty Cash Account, which had not been reconciled in at least four years, contained $5,000 more than OSC had … control environment to ensure processes and procedures are in compliance with State regulations and adhere to … standards. Determine the source of the $5,000 overage in the Petty Cash Account, and significantly reduce its …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsTuition Assistance Program – DeVry College
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … a per-credit basis. For the 2014-15 academic year, tuition is $609 per credit hour for the first seven credits and $365 … full-time requirements and three students who were not in good academic standing. Key Recommendations The Higher …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… provided at 34 meetings. Key Recommendations Clearly outline when it is appropriate to provide meals at meetings. …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesOnTECH Charter High School - Information Technology (2023M-71)
… Develop, adopt, distribute, and periodically update and test a comprehensive IT contingency plan. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Investing in New York
… possible, the Comptroller guides the Fund to invest in New York-based business ventures, companies and other … (as of March 31, 2025) $1.9 billion invested in 600 New York State companies (as of March 31, 2025) Over $650 … (518) 375-8324 Email: [email protected] New York Credit Small Business Investment Company Fund (SBIC) …
https://www.osc.ny.gov/common-retirement-fund/investing-new-yorkArtificial Intelligence Governance
… by the National Institute of Standards and Technology (NIST). However, NYPD did not review NIST’s evaluation of the facial recognition technology it …
https://www.osc.ny.gov/state-agencies/audits/2023/02/16/artificial-intelligence-governanceHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… they were for appropriate purposes and generally supported by adequate invoices and/or other documentation. However, … prior to payment. We also found: The Board did not appoint someone to audit claims and did not develop and adopt written … tested claims between one and 146 days after payments were made. Key Recommendations Develop and adopt written policies …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsLong Lake Central School District – Capital Project (2021M-183)
… the project and accurately separated revenue sources in the accounting records during the audit period to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Copiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … are not properly segregated. Key Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a sufficiently supported valid expenditure and payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… OVERVIEW This section provides information related to types of intergovernmental agreements and whether they are subject to the Office of State Comptroller (OSC) review and approval. Additionally, … public benefit corporation, political subdivision of the State, another state, etc.) is a contract and, as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsOversight of Chemical Dependence Residential Services
… Community Residential (CR) and Supportive Living (SL) services. A CR program provides supervised services to people who are transitioning into abstinent living. An SL program is designed to promote independent living in a … to conduct recertification reviews before the expiration date of the current certification. Recertification reviews …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesVillage of Watkins Glen – Justice Court Operations (2021M-146)
… computerized accounting system software to the most secure version. Village officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Update Your Contact Information
… It’s important NYSLRS has your current mailing address, phone number and email address. That way you’ll be sure to receive the tax … Registration – Mail Drop 5-6 110 State Street Albany, NY 12244-0001 (Return to Top) Rev. 9/24 …
https://www.osc.ny.gov/retirement/update-your-contact-informationState Agencies Bulletin No. 2054
… Report to inactive individuals who are 62 or older in the calendar year and active employees with the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearmsTown of North Greenbush – Town Clerk (2017M-132)
… report - pdf ] Audit Objective Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, … were not deposited in a timely manner or intact. As of December 31, 2015, more than $16,000 in cash was collected … Determine whether the Town of North Greenbush Town Town Clerk Clerk recorded deposited …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Discontinuing Required Contributions – Enhanced Reporting
… 4 ended more than ten years ago, so Tier 3 and 4 members are now past their cessation dates.) Tier 5 and 6 Members: … Employers do not take contributions from earnings that are not pensionable. See Overtime Compensation , Overtime … Tier 3 and 4 members stop making required contributions once certain service conditions are …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/discontinuing-required-contributionsXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Reconciling travel card charges and out-of-pocket expenses is an integral part of creating and submitting travel expense … amount resulting from the creation of an expense report is paid back by the employee. When employees review and … report date in which the Due to State was created. It is important for Agencies to communicate with employees …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliation