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Copiague Fire District – Credit Card Purchases (2019M-98)
… $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the … by sufficient supporting documentation which is attached to each credit card claim. Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… $50,000. That is, refund transactions of less than $50,000 for a single federal program will no longer be subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsIrvington Union Free School District – Fixed Assets (2022M-89)
… kitchen appliances, exercise equipment and a floor cleaning machine. Key Recommendations Maintain complete, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… 31, 2014. Background The Town of Inlet is located in Hamilton County and has a population of approximately 330. …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalTown of Minden – Budgeting (2014M-366)
… estimates of revenues and expenditures in the part-town highway fund. Key Recommendations Budget and allocate sales … of sales tax revenues from 2011-13. Adopt part-town highway fund budgets with realistic estimates of revenues and …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Newfane Central School District – Financial Management (2020M-88)
… The practice of annually appropriating fund balance that is not needed to finance operations and overstating …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Town of Otsego – Financial Condition (2013M-307)
… Purpose of Audit The purpose of our audit was to assess the Town’s practices regarding budget development … Board appropriated more than $1.4 million in fund balance to fund operations in these four years, it actually used … Reduce the amount of surplus fund balance by continuing to appropriate fund balance and establishing and funding …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Town of Milford – Justice Court Operations (2014M-279)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … remained open because they had not been properly reported to the State Department of Motor Vehicles (DMV). The Justices … the DMV’s pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Tri-Valley Central School District - Financial Management (2020M-17)
… the last three fiscal years, ranging from 3.2 percentage points to 9.5 percentage points over the limit. Key Recommendations Adopt budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Victor Central School District - Financial Management (2019M-62)
… by making $2.4 million in unbudgeted year-end transfers to reserves and appropriating $1.6 million in fund balance … the amount of fund balance and reserves that will be used to fund operations. Develop a plan to continue reducing the school food service fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62State Agencies Bulletin No. 2359
… earnings that are automatically calculated by the system (e.g., overtime), agencies must separate earnings by pay … Checks. Checks issued to eligible employees who are now deceased should be submitted as a Stop Payment Request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2359-september-2025-public-employees-federation-pef-performance-advances-andSUNY Bulletin No. SU-378
… Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC will be reporting retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-378-july-2025-state-university-new-york-sunyState Agencies Bulletin No. 1853
… 14 Lag 09/24/2020 10/22/2020 Administration 14 Lag 10/01/2020 10/28/2020 Eligibility Criteria Performance Advance … grade on the payment effective date based on the 04/01/2019 Salary Schedule (currently in effect), are eligible … regarding the composite position must be included on the General Comments page. Paid Sick or Paid COVID Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1853-october-2020-civil-service-employees-association-csea-performancePower of Attorney
… Overview The NYSLRS Special Durable Power of Attorney (POA) document … if we have an approved copy of your POA form on record, we can discuss your information with the agent you name in your POA. For example, your agent could ask for …
https://www.osc.ny.gov/retirement/members/power-attorneyDivision of Housing and Community Renewal Bulletin No. DH-47
… Employees Employees in Bargaining Unit 67 who meet the eligibility criteria Background The emergency … by the New York State Legislature authorize the payment of the 4% increase for the payroll periods for which payment … for FEE basis employees, except for employees budgeted as per diem with a Pay Basis Code of FEE . No Increase for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-47-2010-salary-increases-employees-rent-regulationState Agencies Bulletin No. 1429
… Maintenance Allowance Employees in Bargaining Unit 04 on 10/01/15 are eligible to receive the 2015 CSEA ISU Uniform … list of eligible titles) and is required to wear a uniform on a daily basis in their performance of their job; and Does … who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… State Comptroller Thomas P. DiNapoli and Attorney General Barbara D. Underwood today announced the … Degree in the Village of Wappingers Falls Justice Court. Attorney General Underwood also announced the company's civil … Comptroller DiNapoli . "Thanks to my partnership with Attorney General Underwood millions are now being returned to …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actImplementation of the Dignity for All Students Act
… a school function” (New York Codes, Rules and Regulations [NYCRR§100.2]). Key Findings We found that DOE could do more … as “other” was still significantly higher than the 22 percent reported by schools in New York City for the … Align the Discipline Code definition of bullying with the NYCRR§100.2 definition. Other Related Audit/Report of …
https://www.osc.ny.gov/state-agencies/audits/2019/03/13/implementation-dignity-all-students-actEnglish Language Learners Programs
… to make Bilingual Education (BE) programs available in all home languages spoken by 20 or more ELLs of the same grade and home language districtwide. Use the maps link above to … (77%) students did not have programs available in their home languages and/or grade levels. Further, 23 of 70 (33%) …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 88-61
… TAXES AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY TAX LAW, §925: … of proving timely payment by producing a certificate of mailing of the U.S. Postal Service which is dated by postmark … of taxes without penalty. You ask whether a certificate of mailing of the U.S. Postal Service postmarked with the date …
https://www.osc.ny.gov/legal-opinions/opinion-88-61