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Allocation and Budgetary Controls Over Unrestricted Funds
… Purpose To determine if the Research Foundation for the State University of New York had: … over allocations of unrestricted funds. Background The Research Foundation for the State University of New York (Research Foundation) is a private, nonprofit educational …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsState Agencies Bulletin No. 1725
… Uniform Maintenance Allowance Affected Employees Employees in the Fire Protection Specialist title series at OFPC in the Division of Homeland Security and Emergency Services … The OFPC Uniform Allowance Side Letter contained in the 2017-2019 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1725-2018-2019-uniform-maintenance-allowance-employees-fire-protectionState Comptroller DiNapoli Releases Municipal Audits
… (Yates County) Village officials did not ensure the chief water operator procured all goods and services in accordance … best interest of taxpayers. For example, of the 195 water treatment plant purchases totaling approximately $1.15 million that …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… no formal written policies and procedures were in place for officials to monitor whether loan disbursements were used for their intended purposes. Clear, written guidance was not developed for loan project eligibility, how loan applications should be …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0NYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… Fund (Fund) is evaluating 28 publicly traded integrated oil and gas companies to determine if they are prepared for … readiness to transition to the emerging net zero economy. “Oil and gas companies face significant and complex economic, … those that do not have viable plans to adapt.” Integrated oil and gas companies – including ExxonMobil, Chevron, Shell, …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… disburse, record and report a fire department’s funds to ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged reputation and jeopardize … activities or determine whether all disbursements were for appropriate Department purposes. Furthermore, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122City of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9State Agencies Bulletin No. 1642
… Purpose To provide the Division of Homeland Security and Emergency Services … at the Office of Fire Prevention and Control (OFPC) in the Division of Homeland Security and Emergency Services who meet … To provide the Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1642-2017-2018-uniform-maintenance-allowance-employees-fire-protectionState Police Bulletin No. SP-156
… State Police Investigators Association (NYSPIA), provides for an annual expertise payment. Effective Date(s) The 2014 … (Military Training Stipend) on 11/01/14 are eligible for the Expertise Pay. OSC Actions OSC will automatically insert a row on the Additional Pay page for employees who meet the eligibility criteria on 11/01/14 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-156-2014-state-police-expertise-payUnified Court System Bulletin No. UCS-123
… in Bargaining Units CT, 86 and 88 Background Chapter 587 of the Laws of 2007 authorizes an $800 Bonus Payment to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-123-ratification-bonus-payment-certain-ucs-employeesTown of Dover – Fire Protection and Ambulance Services (2016M-413)
… 1, 2015 through September 30, 2016. Background The Town of Dover is located in Dutchess County and has a population of … Town of Dover Fire Protection and Ambulance Services 2016M413 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… related to online banking and information technology for the period July 1, 2013 through June 6, 2014. Background … with approximately 1.040 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $21.3 … to access online banking and do not consistently erase the browser history after online banking. The District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationCollege of Staten Island - Examination of Fast Track MK LLC
… goods provided by Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background … benches on the campus. The College submitted a $22,800 claim for payment, payable to Fast Track, to our Office for … in the New York State Contract Reporter. In addition, the claim for payment was inappropriate because the College had …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcState Agencies Bulletin No. 238
… Purpose To explain OSC and agency procedures when filled positions are abolished or inactivated by the … To explain OSC and agency procedures when filled positions are abolished or inactivated by the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsObtaining Information about a Member’s Benefits – Divorce and Your Benefits
… State and Local Retirement System 110 State Street Albany, NY 12244-0001 New York State and Local Retirement System 59 Maiden Lane — 31st Floor or 30th Floor New York, NY 10038 Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsVillage of Rhinebeck – Water Fees (2013M-311)
… 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees comprises four … not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did … approve all customer account adjustments the Clerk made in the water accounting system. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Introduction – Improving the Effectiveness of Your Claims Auditing Process
… terms are used interchangeably in this publication) is a classic internal control activity. It is also a control … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionXIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… This chapter provides an overview of reimbursable expenses to State employees. Most employee expenses will be reimbursed through the Travel and Expense … module in the Statewide Financial System (SFS). Employee expenses reimbursed through the Travel and Expense module …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Chenango Valley Central School District – Budget Review (B4-13-11)
… proposed budget are reasonable. We compared the District’s food service fund 2013-14 budgeted revenues and … the property tax levy limit. Key Recommendation Adopt a food service fund budget that more closely aligns with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11