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XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… can be easily identified by examining the face of the check. The heading reads: Comptroller State of New York - … the upper right hand corner and have two signatures on the check – one from the State Comptroller and one from the … Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check of this Chapter. Occasionally, the Post Office may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkTown of Clayton - Justice Court Time and Attendance (2017M-286)
… action. Appendix B includes our comment on an issue raised in the Town’s response. …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Wainscott Common School District - Financial Condition (2018M-237)
… or other known trends. District officials disagreed with certain aspects of our findings and recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237Great Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record … Did Great Neck Park District District officials properly record …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27CUNY Bulletin No. CU-118
… in TIAA/CREF in their FULL TIME position either at the senior campus or the community college Effective Date Checks … based on the pension status of the employee's full-time job at the same campus. Once determined, the information … community college, the amount of completed TIAA service credit. This information must be communicated to OSC in order …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsMandatory vs. Optional Membership
… compulsory for optional members, once you join, you can only terminate membership by terminating your public …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipOpinion 88-47
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … to the six-year statute of limitations established by section 48 of the former Civil Practice Act for actions on a liability created by statute, and that, …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Post Retirement Reporting
… Overview School districts and Boards of Cooperative Educational Services (BOCES) are … would indicate if a retiree exceeded the earnings limit and provides the necessary information to comply with the … without affecting their pension. Generally, NYSLRS and other New York public sector retirees under age 65 are …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingWebster Central School District - Financial Condition (2018M-109)
… of fund balance (approximately $5.5 million each year) in the 2013-14 through 2017-18 budgets as a financing source. … Recommendations Ensure that the District’s fund balance is in compliance with statutory limits and use surplus funds as … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109CUNY Bulletin No. CU-367
… Purpose To explain the agency procedures for reporting rate increases Affected Employees CUNY … rate(s), the agency must submit the following requests: For all rate increases, request a Pay Change with the … the new hourly rate. A separate request must be made for each of the rows that exist on the employee’s Job Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-367-salary-rate-increases-cuny-electriciansState Agencies Bulletin No. 779
… same amount as the annuity payable in the preceding year plus a percentage adjustment equal to the annual percentage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseSpringville-Griffith Institute Central School District – Financial Management (2015M-221)
… year totaled approximately $36.1 million. Key Findings The Business Administrator did not ensure that reconciliations of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/springville-griffith-institute-central-school-district-financialTown of Caneadea – Fund Balance Management (2020M-145)
… Determine whether the Town Board Board effectively managed fund balances …
https://www.osc.ny.gov/local-government/audits/town/2021/05/14/town-caneadea-fund-balance-management-2020m-145Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… creation and capital investment. Four companies received sales tax exemptions that exceeded approved amounts by a … the cost-benefit analysis. Continue to compare the actual sales tax exemptions claimed by companies with the amounts authorized by the Board. Recapture the sales tax exemption benefits from companies who have exceeded …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectContributing Toward Your Retirement – State University Police Plan
… to the Retirement System. These contributions, plus the interest they earn, will provide you with an …
https://www.osc.ny.gov/retirement/publications/1823/contributing-toward-your-retirementOverview – Improving the Effectiveness of Your Claims Auditing Process
… Payments Allowed in Advance of Audit Problem Claims Red Flags Analytical Reviews Appendix A provides additional … for auditing claims in school districts, counties, fire districts, libraries, towns and villages and pertinent …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overviewTown of Putnam – Accounting Records and Reports (2022M-188)
… – pdf] Audit Objective Determine whether the Town of Putnam (Town) Town Supervisor (Supervisor) maintained … town putnam audit records reports …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188York College – Time and Attendance Practices for Public Safety Staff
… Purpose To determine whether York College had adequate controls over the time and attendance of … and other activities at the individual colleges. Each college is responsible for complying with governing laws, regulations, policies, and guidelines. York College (York) is a senior CUNY college located in Jamaica, …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffAbout Statement No. 67 – Governmental Accounting Standards Board
… Governmental Accounting Standards Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : Establishes … and required supplementary information disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or … in Plan Net Position. For more information on Statement No. 67, visit the GASB website . Rev. 9/25 …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Opinion 92-22
… not implicated in this instance because by representing only the owners of property located outside the village the …
https://www.osc.ny.gov/legal-opinions/opinion-92-22