Search
State Agencies Bulletin No. 298
… Purpose To notify Agencies of the following changes to Deferred Compensation rules, … "Catch Up" provision, available to employees in each of the last three years prior to normal retirement age, has … contribution, for a combined maximum total contribution of $22,000 for calendar year 2002. An additional deferment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002Review of Credit Card Expenses at Finger Lakes DDSO
… (collectively, New York State procurement requirements) for the purchase of food and household items. Background Finger Lakes DDSO is … counties. Employees at each group home routinely purchase food and household items necessary to keep the homes …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoVillage of Suffern – Budget Review (B8-15-13)
… $1.2 million in the water fund and $1.7 million in the sewer fund. Projected financial results for the water fund … water fund’s deficit. Projected financial results for the sewer fund for 2014-15 show a deficit of about $111,000, … increase the fund’s deficit. The adopted budget increased sewer rates by 5 percent to generate future operating …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13XII.7.C Reprocessing an OSC Denied Voucher – XII. Expenditures
… a voucher that has been rejected by the Office of the State Comptroller (OSC), the Business Unit should address all of the reasons the voucher was rejected. Process and Document … in Section 5 - Agency Payment Preparation and Submittal of this Chapter. ONLINE BUSINESS UNITS When denying a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7c-reprocessing-osc-denied-voucherHadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The Commission is governed by a seven-member Board of Commissioners, which is appointed by the three town boards. … and the towns' roles and responsibilities. The Board of Commissioners and the towns' boards did not adopt the annual … approve salaries, wages and wage increases. The Board of Commissioners was unable to determine if all receipts …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mState Comptroller Releases Municipal Audits
… following local government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware … donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. The town … a private citizen or a board member signed them. Village of Little Valley – Capital Project Management (Cattaraugus …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsWhat 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 … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimBolton Central School District – Financial Condition (2013M-58)
… audit was to examine the District’s financial condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School District is located in Warren County. The District is governed by the Board of … were consistently and significantly overestimated. In addition, although the Board appropriated more than …
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)
… District's budgeted expenditures for the 2012-13 fiscal year were $8.2 million. Key Findings Internal controls over …
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)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
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
… clerk-treasurer Kristina Johnson was sentenced to jail time for repeatedly stealing village funds to cover her … announced today. Johnson was sentenced to 60 days in jail, five years probation and ordered to pay full … District Attorney Brooks Baker, Ms. Johnson is going to jail and will repay taxpayers.” Johnson pleaded guilty to …
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)
… of our audit was to examine the District’s financial management practices for the period July 1, 2014 through May … Jericho Union Free School District Financial Management 2016M328 …
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)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer). … have established appropriate controls to safeguard and account for court and trust funds for the period January …
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)
… properly established the District’s tax certiorari reserve fund and maintained it at a reasonable level. Key … Education (Board) properly established the tax certiorari reserve fund and maintained it at a reasonable level. … which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released publicly in …
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)
… and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’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)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided … annual expenditures for 344 years and the debt reserve in the debt service fund had $866,000 in unidentified money …
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
… “Although 2024 was generally positive, markets fell in December. Investors will face continued uncertainty in the months ahead with the potential for tariffs and … As of Dec. 31, the Fund had 40.94% of its assets invested in publicly traded equities. The remaining Fund assets by …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterState Comptroller DiNapoli Releases School District Audits
… does not adequately address funding levels resulting in overfunded reserves that are not used. Auditors found the … Central School District, saving approximately $326,000 in total salaries and benefits over the past three years. … $4.7 million to 151 employees and found almost $418,000 in payments were not accurate, supported or paid in …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsUnified Court System Bulletin No. UCS-132
… payments. Affected Employees Judges of the Unified Court System Effective Date(s) Payment will be processed in a … payroll system. Eligibility Criteria All judges in Active status are eligible for Fund benefits. Part-time judges are … paid during the claims period are reimbursable. Each judge will automatically receive the three allowances (a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceUnified Court System Bulletin No. UCS-145
… Purpose To explain procedures for processing Judicial Supplemental Support Allowance payments. Affected Employees Judges of the … 4, 2009 (Administration). There will be no direct deposit for this payment. Background The Judicial Supplemental … To explain procedures for processing Judicial Supplemental Support Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowance