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Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… funds and other restricted moneys. The Town Comptroller does not record reserve activity in the financial system, … accounts for certain reserves separately and in some cases does not maintain any record of the reserves. This resulted … an effective fleet management program. The Town does not have any written policies or procedures to determine …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… 1, 2012 through June 30, 2013. Background Albany County is located in eastern New York State and has a population of … software does not produce accurate accounts receivable aging reports, which hinders Department officials’ ability to … are entitled to receive those payments. Ensure that aging balances for each and every account are accurate and …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $242.3 billion at the end of the third quarter of state fiscal year 2022-23. For the … Fund remains well-diversified and built to handle these ups and downs. Our pensioners and members can remain …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterTown 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 and … by comparing recorded liabilities to available cash on a monthly basis. Consult with the Town’s legal counsel and …
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
… OSC’s Bureau of State Accounting Operations. Click here to download the table below as a Microsoft Excel file . SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersState Agencies Bulletin No. 2197
… W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 form W-2 for employees, an agency … credit the OSC revenue chartfield string. OSC Actions: Mailing Process OSC will mail out employee’s 2023 W-2s Wage … to the agency. OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has …
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
… today announced that the New York State Common Retirement Fund (Fund) reached a record estimated value of $183.5 … other actuarial assumptions, including wage growth, inflation, age of retirement and mortality. The Fund’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionWainscott Common School District – Financial Condition (2013M-268)
… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of … expenditures in the Board adopted budgets by a total of more than $1.7 million. Although the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Fund Financial Data – 2023 Financial Condition Report
… required to be accounted for in another separate fund. In New York State, significant sources of funds that normally … Revenues, Expenditures and Changes in Fund Balances in the ACFR . * The State’s governmental funds include the General …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataState Agencies Bulletin No. 2307
… bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to … and Tax Statements postmarked no later than January 31, 2025. Undeliverable W-2s that cannot be delivered to the … please enter a journal voucher in the General Ledger from your account to the following OSC Postage revenue …
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 … the value of the District’s LOSAP assets declined. As a result, the District’s annual contributions to the LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Am I Required to Have an Audit?
… volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … and disbursing moneys. For this purpose, the relevant laws do not define the term "audit" and the depth and involvement …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditState Agencies Bulletin No. 1569
… field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position … field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1569-april-2017-managementconfidential-mc-performance-advancesOther Bulletin No. 45
… Employees Employees designated management or confidential in bargaining unit 96 who meet the eligibility criteria … Background Chapter 8 of the Laws of 2017 provides for a salary increase of two percent (2.00%) for fiscal year … Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-45-april-2018-suny-construction-fund-scf-management-andState Agencies Bulletin No. 1850
… is to inform agencies of OSC’s automatic processing of the September 2020 PEF Performance Advances and provide … 12L, paycheck dated 09/30/2020 for employees in Dept. ID 25000 with a Pay Basis Code of 21P ; or Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1850-september-2020-public-employees-federation-pef-performance-advances-andOpinion 90-19
… the regulation of the affairs of the fire company. In the case of town fire districts, this Office has previously …
https://www.osc.ny.gov/legal-opinions/opinion-90-19State Agencies Bulletin No. 1570
… HRY (Grade 600 or 800) Employees with a Pay Basis Code of ANN who are in a traineeship (Grade 800) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1570-april-2017-managementconfidential-mc-salary-increaseCity of Batavia – Business Improvement District (2017M-283)
… City officials properly accounted for and monitored the Business Improvement District’s (BID) financial operations for the … Council. The Council created the BID in 1997. The BID is a geographic area in which a charge is imposed upon benefited …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283DiNapoli Statement on Sentencing of Special Education Provider
… case and making sure justice was done. “Recent audits by my office have continued to find patterns of mismanagement and abuse in the preschool special education sector. I will continue my efforts to make sure tax dollars intended for students …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerMontauk Union Free School District – Financial Condition (2016M-168)
… The Montauk Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which operates one school … adopted budgets from 2012-13 through 2014-15 resulted in a cumulative operating surplus of approximately $1 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/montauk-union-free-school-district-financial-condition-2016m-168