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XI-A.9 Receiving – XI-A. Purchasing
… agencies must have policies and procedures in place for receiving. Receiving should be accomplished and recorded … correct before certifying to the Comptroller that claims for payment are just, true and correct and, therefore, … receiving function agency-wide. A proper receiving process for goods and services guards against inherent risks that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingXII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… with the vendors to develop a consistent payment method for Business Units to follow which meets the needs of both … Units on how to process payments to specific vendors or for specific types of payments. As processes are developed … added within this section. Processing Payments to Verizon for Landline Services SECTION OVERVIEW AND POLICIES This …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesIX.12.H Key CMIA Documents – IX. Federal Grants
… Annually OSC, DOB, and lead state agencies responsible for administration of covered programs must prepare two major documents for review and approval by the U.S. Treasury: Annual … Details the terms of implementation of CMIA in the state for each SFY. The TSA includes the list of Subpart A federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through October 10, 2014. … management did not formally document and adopt procedures for calculations of cost-benefit ratios and the determination …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectSnyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through November 20, 2013. … The District’s general fund budget totaled $1.4 million for the 2013 fiscal year. Key Findings We found that the … policy requires officials to obtain three written quotes for purchases costing from $5,000 to $10,000, but does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… the Board of Trustees’ oversight of management contracts for the period July 1, 2011 through August 13, 2013. … contracts with a charter management organization (CMO) for overall financial management and bookkeeping services. … 670 students. The School’s total expenditures for the year ended June 30, 2013 were approximately $8.86 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mAvailable Pension Payment Options – Special 20- and 25-Year Plans
… (Option 0) This option provides the maximum benefit payment to you each month for the rest of your life. Under … within the five- or ten-year period. Alternative Pension Payment Options If the options described here do not meet … your needs, we will consider written requests for other payment options. These requests must be outlined in detail by …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… of Social Services (DSS), is the agency responsible for providing transitional housing and services for eligible homeless families and individuals in New York City and for providing fiscal oversight of the homeless shelters. In …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueMitchell-Lama Vacancies
… of their affordability; consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure … and current vacancies that need to be sold or rented. For apartments that have been vacant for periods exceeding 120 days, developments must provide a …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesBlock Institute School – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on Block’s CFR for the fiscal year ended June 30, 2017 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2016. About the Program Block is a New York City-based not-for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… controls over the Association’s financial activities for the period January 1, 2013 through September 30, 2014. … Volunteer Fireman’s Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, … governed by a five-member Board. Budgeted appropriations for 2014 were approximately $192,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… condition and controls over information technology for the period July 1, 2009 through January 23, 2015. … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $31.6 million. … Key Findings Budgets did not include estimated amounts for tax certiorari judgments or the District’s plan for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… to evaluate internal controls over the purchase of fuel for the period January 1, 2012, through June 14, 2013. … Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled … procedures in place to regularly monitor fuel transactions for reasonableness and ensure that only authorized employees …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182West Albany Fire District – Credit Card Purchases (2017M-15)
… related claims included adequate supporting documentation for payment for the period January 1, 2015 through December 31, 2016. … Board of Commissioners. Budgeted appropriations for 2017 totaled approximately $616,600. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Town of Carlisle – Fund Balance (2017M-106)
… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106State Comptroller DiNapoli Releases Audits
… Conditions (2021-S-27) Flooding remains a serious issue for the City and the Metropolitan Transportation Agency’s … in the initial audit report, implementing a new procedure for monitoring and reviewing training records. Of the initial … The New York Freedom of Information Law (FOIL) provides for public access to government records. Under FOIL, …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsMember Contributions
… to contribute a percentage (see chart) of their earnings for all their years of public service. Annualized Wage or … State fiscal years. You used this rate for 4/1/25–3/31/26. This is the second full State fiscal year that John … 3.5 percent. You will use this rate of 3.5 percent for 4/1/26–3/31/27. (Return to Top) Tier 5 ERS and PFRS Tier 5 …
https://www.osc.ny.gov/retirement/employers/member-contributionsState Agencies Bulletin No. 2341
… of this bulletin is to provide agencies with instructions for processing the 2024-2025 Firearms Training and Safety … be eligible to receive an incentive payment in return for participating in an agency-directed training program … beginning in Pay Period 2L, paychecks dated 05/07/2025 for Administration and 05/15/2025 for Institution. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2341-2024-2025-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 1269
… vehicle and chauffeur services and provide instructions for reporting this information in the New York State Payroll System (PayServ) for tax year 2013. Affected Employees Employees with … ( P ersonal E mployer V ehicle), to be used specifically for reporting the taxable value of personal use of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1269-new-earnings-code-and-procedures-reporting-taxable-value-personal-useOpinion 92-27
… in the opinion. LOCAL LAWS -- Payroll Deductions (for charitable contributions) PUBLIC OFFICERS AND EMPLOYEES -- Payroll Deductions (for charitable contributions) -- Wage Assignment (to … either by local law or collective bargaining agreement, for payroll deductions for charitable contributions payable …
https://www.osc.ny.gov/legal-opinions/opinion-92-27