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Town of Ogden – Financial Management and Justice Court (2014M-234)
… controls over the Town’s financial and Court operations for the period January 1, 2012 through June 5, 2014. … Board members. The Town’s 2014 budgeted appropriations for the Town’s major operating funds totaled approximately … controls over the Towns financial and Court operations for the period January 1 2012 through June 5 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234State Police Bulletin No. SP-133
… Pay for all Senior Investigators. Ending Premium Overtime (PRO) - OSC will insert an End Date of 3/30/11 on all active PRO rows on Additional Pay for all Senior Investigators. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-133-movement-command-pay-and-premium-overtime-base-salary-state-policeOpinion 96-5
… section 5225 of the Insurance Law, MVAIC is exempt from all fees imposed by the State. However, you have been asked … deemed an act of the corporation, it is our view that an appearance by counsel on behalf of a defendant constitutes an appearance by the corporation and places MVAIC in a position …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Divorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … specify otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1511/divorceC.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)
… internal controls of the Company’s financial operations for the period October 1, 2009, to January 2, 2013. … reconciliations. Key Recommendations Seek reimbursement for the misappropriated funds. Develop internal controls over … the internal controls of the Companys financial operations for the period October 1 2009 to January 2 2013 …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194Ravena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… of the Library’s internal controls over claims processing for the period July 1, 2013 through September 30, 2014. … elected by District residents. Budgeted appropriations for the 2014-15 fiscal year total approximately $559,000. Key Finding Claims were reviewed and approved for payment by a trustee serving as Treasurer but none were …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… the State Finance Law, for the pre-audit of certain State contracts. This section provides guidance to State agencies … Amendments Subject to OSC Review Timely Submittal of Contracts Submission and Retention of Bids/Proposals … Termination Provisions Uniform Statutory Provisions for Contracts Authorized Signatures Contract Signature Page …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewRush-Henrietta Central School District – Credit Cards and Purchase Cards (2024M-122)
… (District) officials ensured credit card and purchase card charges were properly approved, supported and for appropriate … did not ensure that all credit card and purchase card charges were properly approved and supported. Therefore, it could not be determined whether all charges were for appropriate District purposes. Additionally, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/03/rush-henrietta-central-school-district-credit-cards-and-purchase-cards-0State Agencies Bulletin No. 2414
… Leave Benefits and Stipends, and the OSC’s process for Military Recalculations effective 01/01/2026. Affected … through 12/31/2026 in response to the continuing need for New York State employees in the National Guard and Reserves to be activated federally or by the Governor for military service related to the war on terror. Each MOU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2414-2026-extension-military-and-training-leave-benefits-and-stipendsCentral Office – Controls Over Bank Accounts
… that all bank accounts were authorized and only used for appropriate purposes and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 through July 13, 2016. … Office of the University Controller (OUC) is responsible for managing centralized cash collections, including …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsTown of Hague – Departmental Cash Receipts (2014M-320)
… controls over the Town’s departmental cash receipts for the period January 1, 2013 through April 30, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $2.5 million. Key Finding The … Key Recommendations There are no recommendations for this audit. …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-hague-departmental-cash-receipts-2014m-320Are You Vested? And What It Means
… Are You Vested? Being vested means that you have earned enough service credit to qualify for a pension benefit once you meet the minimum age … Effective immediately, if you are a Tier 5 or 6 member with five or more years of service and you meet the minimum … With either five or ten years of service credit NYSLRS …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansState Agencies Bulletin No. 319
… Tax Credit filing status of "Married Without Spouse Filing Certificate". Affected Employees All employees eligible for … Tax Credit filing status of Married Without Spouse Filing Certificate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002Opinion 98-11
… LAW, §25-a: When the last day of the penalty-free period for the payment of real property taxes falls on a Saturday, … tax payment postmarked on the day after the last day for the payment of taxes without penalty is timely, when the last day of the penalty-free period is a Sunday. For purposes of this opinion, we have assumed this issue is …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… the Town’s internal controls over payroll processing for the period January 1, 2012 through June 30, 2013. … other elected members. The Town's budgeted expenditures for the 2013 fiscal year are approximately $1.3 million. Key … stated that he signs a payroll certification page for each payroll; he does not review the payroll records for …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326XIX.4 Suballocations – XIX. Project Costing (PCIP)
… Currently, a suballocation is used when an owning agency for a given project has the need to have assistances from … the activities of the overall project as well as the need for sharing the funding of the project. When this need … Interunit budget transfer journal to allocate the funds for the project to the supporting agency(s). The PCIP project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix4-suballocationsInformation Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68) 180-Day Response
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources before initial licensing and is adequately monitoring schools and utilizing its database to look for warning flags of future closings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68-response.pdfQPSC Report 2025-2026
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that agencies report information regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2025-2026.pdfOpinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was … district may be extended prior to December 31, and, if so, what time table must be followed for the extension of the … Whether the consolidated district may be extended prior to December …
https://www.osc.ny.gov/legal-opinions/opinion-88-54