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Overview – Improving the Effectiveness of Your Claims Auditing Process
… resource for those governing bodies and officials who are responsible for the audit of claims. It also is our hope that … contained in this guide: What Is a Claim? Who Is Responsible? Appointment of Claims Auditor Claims Auditing … A provides additional information on the body or official responsible for auditing claims in school districts, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewTown of Putnam – Accounting Records and Reports (2022M-188)
… complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain the Town’s accounting records and reports, as required, in a complete, accurate, up to date or … 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)
… items to be overexpended and budget transfers to be made after the end of the fiscal year rather than throughout the … the fiscal stress in the general fund. Adopt a budget transfer policy, conduct a careful and thorough review of the …
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)
… the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and … exceeded the authorized purchase order by $95,100. Release of this report was held in abeyance due to a separate … Comptroller investigation involving the former clerk of the works. In March 2022, the former clerk of the works …
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)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the tentative budget for the general, electric, library, and parking funds …
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)
… committed and expenditures incurred throughout the course of each project, which often span two or more fiscal …
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 (GLJE) Workflow Change Guidance … GFO Updates pertaining to the new General Ledger Journal Entry GLJE Workflow Change …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeOpinion 91-8
… pecuniary benefit as a result of the contract in the form of, inter alia , interest payments (see General …
https://www.osc.ny.gov/legal-opinions/opinion-91-8Unified Court System Bulletin No. UCS-335.1
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 UCS Salary Increases and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2024 UCS Salary …
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
… Purpose The purpose of this bulletin is to explain OSC’s automatic processing of the April 2022 Unified Court System (UCS) Retroactive … Bargaining Unit 86, 88, and CT Background Chapter 1 of the Laws of 2023 implemented the 2021-2026 Agreement … The purpose of this bulletin is to explain OSCs automatic processing of …
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
… Fund of OSC’s automatic processing of the April 2025 SCF M/C Retroactive Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … a salary increase of three percent (3.00%) for Fiscal Year 2025-2026. The State University Construction Fund’s Board of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-84-april-2025-state-university-construction-fund-scfOther Bulletin No. 72
… Purpose: The purpose of this bulletin is to inform the State University Construction Fund of OSC’s automatic processing of the April 2023 SCF M/C Retroactive Salary Increase and … The purpose of this bulletin is to inform the State University Construction Fund of OSCs automatic processing of the April 2023 SCF MC …
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
… and discount passes). At the end of their trip, riders dock, or lock, the bike at the bike dock at the station, signifying the end of their trip. Users …
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
To explain the procedures for processing the Work Related Clothing Allowance and the Uniform Maintenance Allowance payments
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
… Services (OGS) has taken to manage the State’s passenger vehicle fleet, and to determine whether agencies have … and efficient manner and that risks associated with vehicle usage have been addressed. The audit covers the … staff drive to their destination, either in a fleet vehicle provided by the agency, their personal car, or a …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementState Police Bulletin No. SP-247
… of State Police with instructions for processing the 2025 Education Payment. Affected Employees: Employees of the … if there is no successor agreement. Effective Dates: The 2025 State Police Education Payment is effective beginning … Administration Pay Period 4L/5C, paychecks dated 06/04/2025. Eligibility Criteria: Annual salaried employees of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-247-2025-state-police-education-paymentOpinion 92-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … statutory authority for wage assignments at the request of municipal officers or employees. This section provides in …
https://www.osc.ny.gov/legal-opinions/opinion-92-27State Agencies Bulletin No. 1208
… be used to reimburse employees when receipts are provided. If no receipts are provided, the payment is taxable and must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1208-2012-csea-work-related-clothing-allowance-bargaining-units-03-and-04State Agencies Bulletin No. 1122
… Employees Eligible employees in CSEA Bargaining Units 03 and 04 Effective Date(s) Payments may be made in Pay … Work Related Clothing Allowance for CSEA Bargaining Units 03 and 04 and the Uniform Maintenance Allowance for … payment provided the employee worked in Bargaining Unit 03 for at least nine (9) continuous months, half-time or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1122-2011-csea-work-related-clothing-allowance-bargaining-units-03-and-04