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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 been … information, including supporting documentation, required for audit. Using a standard claim form as a cover sheet is …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimBolton Central School District – Financial Condition (2013M-58)
… the Board appropriated more than $690,000 of unexpended surplus funds each year, for a total exceeding $2.1 million … the District has accumulated considerable unexpended surplus funds up to four times the amount allowed by statute. … However, the plan does not reduce the excessive unexpended surplus funds in a manner that benefits the taxpayers. Key …
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. … Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … five elected members. The District's budgeted expenditures for the 2012-13 fiscal year were $8.2 million. Key Findings …
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)
… an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year during …
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
… of the State Comptroller, Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. … Former Riverside clerktreasurer …
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)
… to examine the District’s financial management practices for the period July 1, 2014 through May 24, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year were approximately $121 million. … by 9 to 12 percent– ranging from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 …
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)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. … moneys from foreclosures and contract disputes resulting in a mechanic’s lien (when the whereabouts of any person …
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)
… Audit Objective Determine whether Greenburgh Central School District (District) officials properly established the … corrective action. … Determine whether Greenburgh Central School District District officials properly established the …
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)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 1, 2024. … money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the …
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)
… which made it appear the District needed to appropriate $300,000 of fund balance each year and increase real property … and the debt reserve in the debt service fund had $866,000 in unidentified money that should be returned to the …
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
… New York State Comptroller Thomas P. DiNapoli today announced that the … increase accountability and transparency. … New York State Comptroller Thomas P DiNapoli today announced that the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterState Agencies Bulletin No. 1758
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry … must be transferred to an appropriate position. Reporting Retroactive Changes in Pay Basis Code Retroactive Changes in …
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
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry … must be transferred to an appropriate position. Reporting Retroactive Changes in Pay Basis Code Retroactive Changes in …
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
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry … must be transferred to an appropriate position. Reporting Retroactive Changes in Pay Basis Code Retroactive Changes in …
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
… The purpose of this bulletin is to provide information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting … following agencies are affected: Department of Corrections and Community Services Office of Mental Health School for the …
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
… of OSC’s automatic processing of the April 2025 CSEA Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … to the automatic processing of the April 2025 CSEA Salary Increases. The report will be sorted by Department ID, then …
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
… Purpose To determine whether the New York City Department of Health and Mental Hygiene (DoHMH) ensured that facilities … Radioactive materials are commonly used for a variety of purposes in medicine and other industries. Under an … regulatory authority pertaining to the use and possession of radioactive materials and equipment in New York City, and …
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
… Purpose To provide instructions to agencies for processing United University Professions (UUP) Discretionary Salary Increases. Affected Employees SUNY Professional Services …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-152-2008-uup-1-discretionary-increaseSUNY Bulletin No. SU-165
… 7/1/09 for eligible employees with a Pay Basis Code of ANN or CYF . 8/20/09 for eligible employees with a Pay Basis Code of 21P or CYP . 9/1/09 for eligible employees with a Pay Basis Code of CAL . Background Chapter 113 of the Laws of 2008 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-165-2009-uup-1-discretionary-increaseSUNY Bulletin No. SU-175
… employees in Bargaining Unit 08 Background Chapter 113 of the Laws of 2008 implemented the agreement between the State of New York and United University Professions (UUP) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-175-2010-uup-1-discretionary-increase