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What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods that have been delivered or services that have … standard claim forms. Others should be given the forms when orders are placed. Many businesses use standard …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimBolton Central School District – Financial Condition (2013M-58)
… District’s budgeted expenditures for the 2012-13 fiscal year were $8.7 million. Key Findings Although the Board … more than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million over a three-year period to help finance the ensuing year’s operations, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Andover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… audit was to review internal controls over reserve funds for the period July 1, 2007, through April 30, 2013. … five elected members. The District's budgeted expenditures for the 2012-13 fiscal year were $8.2 million. Key Findings … reserves must be prepared and submitted to the Board for review that includes a summary statement of projected use …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-fundsWyandanch Union Free School District – Budget Review (B21-7-1)
… deficit, it must submit to the State Comptroller each year, starting with the fiscal year during which the school district is authorized to issue … the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1DiNapoli: Former Riverside Village Clerk Sentenced to Jail for $50K Theft
… DiNapoli has committed to fighting public corruption and fraud and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-former-riverside-village-clerk-sentenced-jail-50k-theftJericho Union Free School District – Financial Management (2016M-328)
… our audit period (2012-13 through 2014-15). The District's debt service fund had a balance of $1.1 million as of June … years. However, the District budgeted for and paid the debt-related principal and interest from the general fund … expenditure trends or other identified analysis. Use the debt service fund money to make debt service payments in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Allegany County – Court and Trust Funds (2014M-74)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer). Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… it at a reasonable level. Key Findings The Board of Education (Board) properly established the tax certiorari … were maintained, such as a complete and accurate listing of all outstanding tax certiorari cases, which was also noted … we released publicly in September 2016. The annual report of the District’s tax certiorari reserve funds provided to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Orleans County – Court and Trust Funds (2024-C&T-6)
… to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a mechanic’s …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Avon Central School District – Financial Management (2024M-75)
… by an average of approximately $1.7 million per year which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property taxes to close budget gaps. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… and real assets at 13.93%, and credit, absolute return strategies, and opportunistic alternatives at 8.39%. The …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterState Agencies Bulletin No. 1758
… The Salary Lump Payments (SLS and SLO) are supplemental taxable income, will be included in the employee’s taxable gross, and are subject to all employment taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1758-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1583
… The Salary Lump Payments (SLS and SLO) are supplemental taxable income, will be included in the employee’s taxable gross and is subject to all employment taxes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1583-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1662
… Purpose To provide information and instructions regarding the … PEF/New York State Agreement, teachers who have elected to be paid over the school year will be paid based on the … teachers (CAL and 21P) receive the appropriate earnings when reporting lost time, extra time or a salary lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1662-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1847
… Purpose The purpose of this bulletin is to provide information and instructions regarding the … PEF/New York State Agreement, teachers who have elected to be paid over the school year will be paid based on the … teachers (CAL and 21P) receive the appropriate earnings when reporting lost time, extra time, or a salary lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1847-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 2337
… inform agencies of OSC’s automatic processing of the April 2025 CSEA Salary Increase and provide instructions for … (03/27/2025 (Administration) or 04/03/2025 (Institution)) may not be entitled to have the increase applied to their … Differential (GEO) and/or Occupational Pay Differential (OPD): Agencies must review employees receiving GEO and/or OPD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2337-april-2025-civil-service-employees-association-csea-3-salary-increaseSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… 2017. Background Radioactive materials are commonly used for a variety of purposes in medicine and other industries. … and equipment in New York City, and is responsible for the scientific review and approval of applications for new, renewed, and amended radioactive material licenses …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentSUNY Bulletin No. SU-152
To provide instructions to agencies for processing United University Professions UUP Discretionary Salary Increases
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-152-2008-uup-1-discretionary-increaseSUNY Bulletin No. SU-165
… Affected Employees SUNY Professional Services employees in Bargaining Unit 08 Effective Date(s) SUNY System … increases. Discretionary Salary Increases may be submitted in Pay Periods 16L and 17L, paychecks dated 11/25/09 and … on the payroll on June 30, 2009. Eligibility Employees in BU08 must be Active or on an approved Leave on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-165-2009-uup-1-discretionary-increaseSUNY Bulletin No. SU-175
… Purpose To provide instructions to agencies for processing United University Professions (UUP) … York and United University Professions (UUP) and provides for Discretionary Salary Increases for UUP BU08 employees. Payment of the increase is at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-175-2010-uup-1-discretionary-increase