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Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up) (2020-F-12)
To follow up on the actions taken by officials of the Department of Environmental Conservation to implement the recommendations contained in our audit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f12.pdfCassadaga Valley Central School District - Financial Management (2018M-110)
… report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance and reserves. Key Findings Appropriations were overestimated … that include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Oversight of Selected Aspects of Traffic Controls (Follow-Up) (2023-F-22)
To determine the extent of implementation of the 11 recommendations included in our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f22.pdfReport on the State Fiscal Year 2011-12 Enacted Budget, May 2011
The severity of the recent major recession and the fragile economic recovery have made forecasting difficult for states.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2011-12.pdfState Agencies Bulletin No. 1265
… implemented the 2011-2016 Agreements between the State of New York and CSEA, provides for payment of the 2013-2014 … results in a salary below the Job Rate of the grade of the new position and has received an October 2013 LLS payment, … OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1265-october-2013-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 1235
… not processed automatically. Affected Employees Employees in the following bargaining units with an increment code of … Affairs BU47 Effective Date(s) Payment will be processed in a separate check dated 04/18/13 (Institution) or 04/24/13 … provides for payment of the 2013-2014 Longevity Payment in April 2013 as a one-time, lump sum payment in the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1235-april-2013-civil-service-employees-association-csea-longevity-lump-sumEMC 2026 Letter of Support - National Association of Investment Companies
A letter of support from the National Association of Investment Companies.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/naic-letter-of-support.pdfSUNY Bulletin No. SU-136
… and use the Reason of APS (Appoint SS). Newly Appointed/Professional Services For a newly appointed employee working … positions include: Pay Basis Code: FEE Bargaining Unit: 08 Salary Plan: S08 Earnings Program: FEE Jurisdictional Class: … effective 6/14/07 for employees working Summer Session. Direct Deposit Direct deposit will continue to be processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-136-procedures-processing-suny-2007-summer-session-paymentsSUNY Bulletin No. SU-186
… Calendar ( CAL ) employees will remain on the payroll in their regular positions and will continue to be paid. … Summer Session Payments for employees who are enrolled in the Employee's Retirement System (Retirement Plan 7Y) and are not in an annual Pay Basis Code (CAL, 21P, or ANN), the new Earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-186-procedures-processing-suny-2012-summer-session-paymentsDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… fund necessary programs and equipment as intended. My thanks to now retired Inv. Doug Smith who spent countless …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kDiNapoli: Pension Contribution Rates Remain Stable for Fiscal Year 2017-18
… our pension fund remains one of the strongest and best funded in the country, allowing New York's public …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-pension-contribution-rates-remain-stable-fiscal-year-2017-18Practices Used by the Transit Adjudication Bureau to Collect Fines and Fees (Follow-Up) (2018-F-20)
To determine the extent of implementation of the 11 recommendations included in our initial report, Practices Used by the Transit Adjudication Bureau to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f20.pdfBackground Checks at Municipal Youth Programs (2012-MS-5)
… against the Division of Criminal Justice Services’ Sex Offender Registry and other resources. Two municipalities (Town of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomManaging Cash Flow
This webinar will help local officials understand various procedures to control and account for cash. We will include key information on cash control and reporting, collection and disbursement procedures and cash flow forecasting and how these activities affect cash flow models.
https://www.osc.ny.gov/files/local-government/academy/pdf/managing-cash-flow-022625.pdfBrighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… except for the Board Chairman, who recused himself from voting because he is also the Foundation’s Executive … fee for the services is 1 percent of total pupil revenue from the prior academic year. The total 2012-13 fiscal year … Foundation could provide the School and increases the fee from 1 percent of total pupil revenue for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for … it to pay more than $5.1 million for the acquisition and renovation of its building financed at a 20 percent … interest rate. We found that the building was acquired and renovated for approximately $1.4 million, and that a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualOpinion 96-13
Whether a person may simultaneously participate in and receive benefits from a service award program and the State Employees Retirement System
https://www.osc.ny.gov/legal-opinions/opinion-96-13Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Purpose of Audit The purpose of our audit was to review the Executive Director’s oversight of the processes and procedures governing the … process by monitoring the use of his signature stamp and the work performed by individuals who performed …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… If the answer to any question posed in the earlier section (Claims Auditing) is no, then some type of action should be taken in most cases. Obviously, this will depend on the specific … or if charges are not properly authorized or are not in compliance with local policies, reduce the claim by the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claims