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State Comptroller Releases Municipal Audits
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
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 … that have been provided. A claim generally must be in writing and can be in any reasonable form prescribed by the local government or school district, so long as it is properly itemized and provides all the information, …
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)
… Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by … the annual report prepared by the Business Administrator does not include a summary statement. As a result, the … limited. Currently the District has more than $1 million in a debt service reserve that District officials could not …
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)
… 2021-22 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to … each year, starting with the fiscal year during which the school district is authorized to issue the deficit …
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
… five years probation and ordered to pay full restitution of $50,000 to the village. “Too many public servants confuse … to do so because village officials provided no oversight of her fiscal activities. The audit prompted the village to … fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free …
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)
… The Jericho Union Free School District is located in the Towns of Oyster Bay and North Hempstead, Nassau … from $9.8 to $12.4 million – for three of the four years in our audit period (2012-13 through 2014-15). The District's … the District maintained an average balance of $1.1 million in this fund over the past four fiscal years. However, the …
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)
… controls to safeguard and account for court and trust funds for the period January 1, 2010 through January 1, 2014. … the moneys ordered to be paid into a court. We identified funds which improperly remained in the Treasurer’s custody … had been charging a fee of 3 percent when disbursing court funds. Key Recommendations Maintain a court and trust fund …
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 District’s tax certiorari reserve fund and maintained it at a reasonable level. Key Findings 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)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… uncertainty in the months ahead with the potential for tariffs and geopolitical issues raising concerns even as the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterState Agencies Bulletin No. 1758
… 09/26/2019 will include eight (8) days of pay since the employee will be Active for eight (8) days in the pay period … the End Date of last year’s contract end date or if the employee is returning from an unpaid Leave of Absence. All … Change effective the first day of the academic year. The system will automatically populate the contract dates when …
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
… dated 09/28/17 will include nine (9) days of pay since the employee will be Active for nine (9) days in the pay period … the End Date of last year’s contract end date or if the employee is returning from an unpaid Leave of Absence. All … Change effective the first day of the academic year. The system will automatically populate the contract dates when …
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 earnings Reporting … Pay Basis Codes Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for Contract …
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
… teacher is in the same position, complete a Position Data form requesting a change in Pay Basis Code effective 09/01/2020. Email the form to the Position Management mailbox. OSC will update the … same position, the agency must complete a Position Data form requesting a change in Pay Basis Code effective …
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 … which implemented the 2021-2026 Agreement between the State of New York and CSEA, provides for a salary increase of … year 2025-2026 and includes the April 1, 2025 CSEA Salary Schedule . Effective Dates: The April 2025 CSEA Salary …
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) … 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 11/26/08 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-152-2008-uup-1-discretionary-increaseSUNY Bulletin No. SU-165
… Payment of the increase is at the discretion of the College President and may be made to employees who are … rosters in EmpID order. The roster must be signed by the College President and forwarded to SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-165-2009-uup-1-discretionary-increaseSUNY Bulletin No. SU-175
… Payment of the increase is at the discretion of the College President and may be made to employees who are … rosters in EmpID order. The roster must be signed by the College President and forwarded to SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-175-2010-uup-1-discretionary-increase