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XV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit … charging appropriations that are scheduled to lapse at the end of March, entered online and not approved by OSC will no … vouchers will remain available for use after fiscal year end processing and will need to be resubmitted into workflow …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewState Agencies Bulletin No. 2152
… escheatment of uncashed payroll checks for calendar year 2022. Affected Employees: Employees with one or more uncashed payroll checks originally issued in calendar year 2022 are affected. Background: Abandoned Property Law §102 … outreach letter will be mailed to all employees with a 2022 uncashed payroll check greater than $19.99 in September …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2152-outreach-and-escheatment-2022-uncashed-nys-payroll-checksCompliance With Payment Card Industry Standards
… Authority, must comply with the Data Security Standards (DSS) established by the PCI Security Standards Council (Council). The PCI DSS is a set of technical and operational requirements … cardholder data. Entities that do not comply with PCI DSS may be subject to fines and penalties, and lose the …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background The Afton Hose Company Emergency Squad, Inc. is a volunteer organization …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPort Jefferson Union Free School District – Information Technology (2014M-039)
… Background The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is governed by an elected seven-member Board of Education. … to determine if a vendor being added to the vendor list is already included in the vendor master file and has not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… through December 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… in Washington County and has a population of approximately 650 residents. The Town is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Village of Greenwich – Justice Court Operations (2014M-023)
… The Village of Greenwich is located in Washington County and has a population of approximately 1,750 residents. The … by an elected Board of Trustees comprising a Mayor and four Trustees. The Village provides general … the operation of a Justice Court with an elected Justice and an appointed court clerk. Key Findings The Justice did …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… Background The Elmont Public Library (Library) is located in the Town of Hempstead in Nassau County, and is governed by … they are paid from the administrative checking account (ACA). The Board authorized the Library Director and an … Key Recommendations Audit and approve all claims prior to payment, except as otherwise provided by law. Ensure that all …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060DiNapoli Releases Bond Calendar for First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York state, New York City and their major public authorities during the first quarter of 2026. The planned sales of $5.34 billion include $3.89 …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-releases-bond-calendar-first-quarterContributing Toward Your Retirement – Article 14 Benefits
… of your gross earnings toward your retirement benefits for 25 years or until retirement, whichever is earlier. If … are distributed to you. These contributions are reportable for federal income tax only when you withdraw or retire from … on or after October 1, 2013* are: Not reported as wages for federal income tax; Reported as wages for New York State …
https://www.osc.ny.gov/retirement/publications/1644/contributing-toward-your-retirementDivision of Diversity Management
… training and consulting services to employees, supports recruitment and retention activities, advocates for people … Deputy Comptroller, Diversity Management [email protected].gov Office of the State Comptroller 110 State Street, 8th …
https://www.osc.ny.gov/about/division-diversity-managementOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… March 25, 2014. Background The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, which is governed by an eleven-member Board of Directors, provides …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Archived Data and Publications
… 2017. Access to these materials is being maintained for historical reference purposes only. Archived Data for … , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 , 2024 All Data Worksheet in Excel: 2012 , 2013 , 2014 , 2015 , 2016 , 2017 , … , 2018 , 2019 , 2020 , 2021 , 2022 , 2023 , 2024 All Data Worksheet in Excel: 2013 , 2014 , 2015 , 2016 , 2017 , 2018 , …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsOperational Advisory No. 6
… Subject : Lapsing Notice and Reminders Guidance : The Office of the State … Lapsing Notice and Reminders …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/6-lapsing-notice-and-remindersSchonowe Volunteer Fire Company, Inc. – Board Oversight (2021M-185)
… or ensure the constitution (bylaws) were followed. As a result, neither the Company nor we were able to confirm all … to determine whether they were deposited intact (i.e., in the same amount and form it is received). 15 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/04/08/schonowe-volunteer-fire-company-inc-board-oversight-2021m-185Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Blind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… that all Project change orders were submitted as required to the New York State Education Department (SED) for … were approved by the Commissioner for $74,002 . The Assistant Superintendent for Finance and Facilities (Assistant …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersVillage of East Syracuse – Board Oversight of Cash Receipts and Disbursements (2023M-79)
… receipts with deposits to help ensure cash was accounted for and records were accurate. The Board did not ensure any …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-east-syracuse-board-oversight-cash-receipts-and-disbursements-2023m-79Town of Sanford – Claims Audit Process (2021M-189)
… officials ensured that goods and services were received for the claims we reviewed, the Town Board (Board) did not … to help ensure purchases are cost effective and in the best interest of taxpayers. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189