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Wainscott Common School District – Financial Condition (2013M-268)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2011 to April … used less than $1.9 million of the appropriated fund balance during this period. As a result, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268State Agencies Bulletin No. 2197
… agencies of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the … direct mailing costs for 2023 form W-2 for employees, an agency chargeback journal must be entered to credit the OSC … be delivered to the addressee will be returned to the agency. OSC will mail W-2s to the employee’s “home address” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… performed well over the past year despite the challenges in the market,” DiNapoli said. “We achieved a solid return on investments in the midst of global volatility thanks to our talented … The Fund is the third-largest public pension fund in the country and remains one of the nation’s best-managed …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionFund Financial Data – 2023 Financial Condition Report
… resources— cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent … spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not required to be accounted for in another separate fund. In New York …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls … did not disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software does …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsUse of Federal Funding for Election Technology and Security
… Continue to review County Boards’ claims for reimbursement to ensure they are for approved remediation …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityTown of Lindley – Financial Management (2012M-226)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … January 1, 2009, to August 15, 2012. Background The Town of Lindley is located in Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… of our audit was to review the Town’s financial management for the period January 1, 2012, through December 31, 2012. … The Town’s 2012 operating expenditures totaled $212,501 for the general fund and $332,686 for the highway fund. Key Findings As of December 31, 2012, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Spencerport – Financial Management (2013M-134)
… has not developed a comprehensive long-term financial plan, which would be a useful tool to strategically utilize … operations. Develop and implement a long-term financial plan to guide its budgeting decisions, and effectively use …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2011, through February 29, 2012. Background The Town of Northampton is located in Fulton County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… GL BU balancing account used by the SFS Program. 60825 SW Trans to (FAR) GL BU balancing account used by the SFS Program. 60829 SW Trans To – OSC Use GL BU balancing account used by the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersAkron Fire Department – Financial Activities (2014M-196)
… - pdf] Purpose of Audit The purpose of our audit was to determine whether Department controls were adequate to ensure that financial activity was properly recorded and … found 101 credit card purchases totaling $22,100 did not have original receipts attached to the monthly statement. In …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases Municipal Audits
… balance policy, multiyear financial plan or capital plan. Monsey Fire District – Board Oversight (Rockland County) The …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… Purpose of Audit The purpose of our audit was to review the recording of certain financial activities and … fleet management program for the period January 1, 2011, to May 8, 2013. Background The Town of Amherst is located in … The Town does not have any written policies or procedures to determine if the acquisition of new or replacement …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199State Agencies Bulletin No. 2048
… after one year. Abandoned Property Law §1422 requires State agencies to perform certain payee notification … be stopped and the funds will be remitted to the New York State Office of Unclaimed Funds (OUF). Effective Dates … Employees with non-negotiated payroll checks are listed on the Control-D report NPAY539 for agency use. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksState Agencies Bulletin No. 2307
… process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 … W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the “mail” address. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackRoosevelt Fire District – Length of Service Award Program (2025M-40)
… Board did not ensure that the LOSAP was annually audited in accordance with New York State General Municipal Law (GML) Section 181-b, or in the alternative, ensure LOSAP disclosure notes were included in the District’s annual audit. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Other Bulletin No. 19
… 2014 SCF CSEA Salary Increase and provide instructions for payments not processed automatically Affected Employees Employees in Bargaining Unit 97 who meet the eligibility criteria … Construction Fund and CSEA signed 12/06/11 provides for a salary increase effective 04/01/14 for all eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-19-april-2014-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1445
… spelling of the Employee Name. Effective immediately, do not submit the Employee’s Social Security number, in part … moves into or out of NYC during the current year, we do not issue refunds for the income taxes paid. Any refund … to agencies, employees or other third parties. Please do not ask them to contact OSC. Please refer employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1445-general-tax-tipsOpinion 95-19
… This opinion represents the views of the Office of the State Comptroller at the time it was … AND NOTES -- Improper Uses (prepayment of certain employer retirement contributions which were previously paid) CITIES … RETIREMENT AND SOCIAL SECURITY LAW, §§317-a, 323(1)(b): A city which has previously prepaid to the State Policemen's …
https://www.osc.ny.gov/legal-opinions/opinion-95-19