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Village of Oyster Bay Cove – Claims Audit (2022M-114)
… Bay Cove (Village) Board of Trustees (Board) ensured that claims were adequately supported, for appropriate Village … before payment. Key Findings The Board did not ensure that claims were adequately supported, for appropriate Village … payment. The Board reviewed and approved warrants (list of claims) without auditing the individual claims. We reviewed …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Lynbrook Union Free School District – Purchasing (2022M-17)
… Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy … to competitive bidding. Key Findings The purchasing agent did not ensure purchases adhered to the District’s … to competitive bidding. As a result, the purchasing agent approved 17 purchases totaling $150,962 without knowing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Center Moriches Union Free School District – Payroll (2024M-155)
… complete report - pdf] Audit Objective Determine whether Center Moriches Union Free School District (District) … Determine whether Center Moriches Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155XII.5.H Appropriate Payment Amounts – XII. Expenditures
… SECTION OVERVIEW AND POLICIES In accordance with Article 7, Section 109 of the State … documentation to the Office of the State Comptroller in accordance with Section 3 - Record Retention - Accounts … In accordance with Article 7 Section 109 of the State Finance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsIncarcerated and Death Matches
… Purpose Our Office examined $1.4 billion in payments for more than 17 million in medical and other service charges … upon conviction of a felony shall be deemed ineligible for all benefits. Furthermore, NYSIF will not pay for medical and other service charges that occur subsequent …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesCounty of Rockland – Budget Review (B20-6-13)
… expenditure projections in the County’s proposed budget for the 2021 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Investment Standards
… (Glick/Mannion) – Relates to investment standards for investments of the New York State college choice tuition … Relates to investment standards for investments of the New York State college choice tuition …
https://www.osc.ny.gov/legislation/investment-standardsState Agencies Bulletin No. 1275
… System (PFRS). Affected Employees Members of PFRS in Tiers 3, 5 and 6 Background An Internal Revenue Service … 2013 states mandatory contributions made by PFRS members in Tier 3, 5 and 6 be deducted from their earnings before the … (PAF ARBTX). OSC will automatically convert all employees in the payroll system registered in Tiers 3, 5 and 6 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionState Agencies Bulletin No. 468
… Wage Adjustment used by OSC in Time Entry for processing app …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/468-new-earnings-codes-current-year-social-security-and-medicare-adjustmentsNew York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… “At this special time of year when we come together to celebrate Christmas we should also reflect on the fact that we have so much to be … At this special time of year when we come together to celebrate Christmas we should also …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsXIII.4 Overview – XIII. Employee Expense Reimbursement
… for appropriate expenses and will be reimbursed in accordance with the OSC Travel Manual and collective … the employee has not incurred any out-of-pocket expenses. In addition to the guidance contained in this section, State officers and employees that travel as …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewXIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. … The disposition of capital assets should be recorded by reducing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsVillage of Clayton – Claims Auditing (2021M-81)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment … as required. The Board reviewed abstracts (listings of claims) but generally did not review the claims before … Determine whether the Village of Clayton Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… totaling $2 million that included vehicle and equipment parts and solvents, reimbursements to officials and employees … approved 47 disbursements totaling $9,769 for vehicle parts that were not compatible with any Town vehicles or … disbursements totaling $23,817 for solvents. Some of the parts are only compatible with snowmobiles, all-terrain and …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementAccidental Death Benefit Extender
… (Abbate) / S.6313 (Gounardes) – Extends the period of time to 5 years within which to file an application for an Accidental Death Benefit after the death of a member of the New York State and Local … Extends the period of time to 5 years within which to file an application for an …
https://www.osc.ny.gov/legislation/accidental-death-benefit-extenderCUNY Bulletin No. CU-559
… used to report the cost of participation in the WorkWell NYC program by employees and their eligible dependents. … Employees who have chosen to participate in the WorkWell NYC program Background A new earnings code was requested by … the new earnings codes, CUNY may begin entering WorkWell NYC transactions directly into Time Entry beginning in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-559-new-earnings-codes-workwell-nyc-cunyDiNapoli Statement on Sentencing of Special Education Provider
… was done. “Recent audits by my office have continued to find patterns of mismanagement and abuse in the preschool …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… process of the constitutional system of budgeting in New York State. These responsibilities are provided in Article … various other sections of the State Finance Law. The New York State Financial Cycle. New York State Financial Accounting using the budgetary (cash) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewXIX.1 Overview – XIX. Project Costing (PCIP)
… Phase 1 (EE1) project enabled the use of the Project ID to represent the project and the Project Costing module to … Grants, impacting agencies ability to use the Project ID and Activity ID for their projects as a whole. Non-onboarding agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewWhen Employees Retire – When Employees Retire
… Information about when an employee applies for retirement and the employers …
https://www.osc.ny.gov/retirement/employers/when-employees-retire