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Town of Coldspring – Town Clerk Operations (2013M-137)
… Purpose of Audit The purpose of our audit was to evaluate the operations and financial practices of the … accurately record all transactions, remit moneys due to the Supervisor and other entities in a timely manner, or … inter-mingled her personal financial activity with the Town’s business. The Board also did not provide …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Overview – Improving the Effectiveness of Your Claims Auditing Process
… Payments Allowed in Advance of Audit Problem Claims Red Flags Analytical Reviews Appendix A provides additional … for auditing claims in school districts, counties, fire districts, libraries, towns and villages and pertinent …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewTown of Putnam – Accounting Records and Reports (2022M-188)
… – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … town putnam audit records reports …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of Pomona – Financial Condition (2015M-272)
… July 10, 2015. Background The Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a population of … rather than throughout the year when needed. The Board does not receive audited financial statements in a timely …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… officials properly planned and managed the 2014 building renovation project. Key Findings The Board and District officials did not properly plan and manage the renovation project . Officials: Borrowed $2 million more … officials properly planned and managed the 2014 building renovation project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectVillage of Endicott – Budget Review (B4-13-8)
… projections in the tentative budget for the general, electric, library, and parking funds are reasonable. The …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… Purpose of Audit The purpose of our audit was to determine whether the Village properly recorded capital project activity for the period June 1, 2006, to October 12, 2012. Background The Village of Depew is … in the sewer fund does not allow for capital activity to be appropriately monitored against project authorizations …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry … GFO Updates pertaining to the new General Ledger Journal Entry …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeState Agencies Bulletin No. 2395
… is to inform agencies of OSC’s automatic processing of the December 2025 Security Seniority Payment (Earnings Code SSP) … provides for payment of the 2025-2026 Seniority Payment in December 2025 as a one-time, lump sum payment in the amount … of $750 for all eligible members. Effective Dates: The December 2025 SSP Payment will be processed in the check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2395-new-december-2025-nyscopba-and-council-82-security-seniority-paymentUnified Court System Bulletin No. UCS-335.1
… who meet the eligibility criteria are affected: Union Name BU Court Officers Benevolent Association of Nassau County DR … criteria. Hourly Employees Agencies must submit a Pay Change on the Job Action Request page using the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryUnified Court System Bulletin No. UCS-318
… System (UCS) Retroactive Judicial Longevity Payment (JLP) Increase. Affected Employees Employees in the following … (CSEA – BU 87), which provides for a retroactive increase in Judicial Longevity Payments (Earnings Code JLP) … The April 2022 Judicial Longevity Payment Retroactive Increase (Earnings Code JLP) will be paid using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-318-april-2022-unified-court-system-ucs-retroactive-judicialUnified Court System Bulletin No. UCS-213
… Purpose To inform agencies of OSC’s automatic processing of the October 2014 Salary Increase (Bargaining Units SA, SG, … who meet the eligibility criteria: Citywide Association of Law Assistants of the Civil, Criminal and Family Courts … To inform agencies of OSCs automatic processing of the October 2014 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-213-october-2014-salary-increase-bargaining-units-sa-sg-sk-and-snOther Bulletin No. 84
… Employees: Employees designated management or confidential in Bargaining Unit 96 who meet the eligibility criteria are … Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code … SCF M/C Retroactive Salary Increase. The report is sorted by Department ID, then by employee name in alphabetical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-84-april-2025-state-university-construction-fund-scfOther Bulletin No. 72
… Employees: Employees designated management or confidential in bargaining unit 96 who meet the eligibility criteria are … Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code … SCF M/C Retroactive Salary Increase. The report is sorted by Department ID, then by employee name in alphabetical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-72-april-2023-state-university-construction-fund-scfNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… paid $54.9 million in sponsorship revenue. However, we only found evidence that $33.6 million in sponsorship revenue …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringState Agencies Bulletin No. 1284
… Purpose To explain the procedures for processing the Work Related … dated 12/18/13 (Administration) Background Pursuant to the GOER Memorandums dated 11/14/13, Article 49.1 of the … The Work Related Clothing Allowance of $65.00 per year is to be paid either through the payroll system using the Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1284-2013-csea-work-related-clothing-allowance-bargaining-units-03-and-04Passenger Vehicle Fleet Management
… employees in many agencies are routinely required to travel for various work reasons such as conducting … In recent years, our office performed 33 audits of travel expenses at State agencies and found issues with charges for non-travel items, vehicle rentals that were not adequately …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementState Police Bulletin No. SP-247
… annually in June of each year and will be for one degree only. For employees in BU62, when the degree is obtained …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-247-2025-state-police-education-paymentOpinion 92-27
… could provide for the payroll deduction in this instance only by local law. The local law should provide that any payroll deduction will be made only pursuant to a revocable written request by the officer …
https://www.osc.ny.gov/legal-opinions/opinion-92-27State Agencies Bulletin No. 1208
… Purpose To explain the procedures for processing the Work Related Clothing Allowance and the Uniform Maintenance Allowance payments. … Unit (BU04) Agreements, a Work Related Clothing Allowance for CSEA Bargaining Units 03 and 04 and the Uniform … To explain the procedures for processing the Work Related Clothing Allowance and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1208-2012-csea-work-related-clothing-allowance-bargaining-units-03-and-04