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State Agencies Bulletin No. 1343
… Purpose To inform all agencies of upcoming changes to the PayServ system, inbound and outbound file layouts and to Control D reports to reflect the conversion from legacy cost centers to the new accounting structure (Chart of Accounts) in the … To inform all agencies of upcoming changes to the PayServ system inbound and outbound file layouts and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financialOpinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services … Whether the charges imposed on behalf of a business improvement district may be turned over to and …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… corrective action. Appendix B includes our comments on the School’s response letter. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Debt Management
… Christian Brass ( [email protected] ) The Debt Management Bureau is responsible for the activities associated with the … obligation bonds and notes of the State of New York. The Bureau approves the terms and conditions of note and bond … Acting through the Securities Coordinating Committee, the Bureau responsible for coordinating the debt issuance of the …
https://www.osc.ny.gov/debt/debt-managementChittenango Central School District – Information Technology (2023M-155)
… users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware … restore, repair and/or rebuild critical IT systems or data in a timely manner. In addition to sensitive IT control weaknesses we …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… – pdf] Audit Objective Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education … Determine whether the Valley Stream Union Free School District Thirteen District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Town of Yorkshire – Financial Management (2021M-109)
… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Menands Union Free School District – Information Technology (2021M-78)
… Free School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings District officials did not adequately … safeguard computerized data from unauthorized use, access and loss and although the District paid IT vendors $106,460 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78New NY Broadband Program
… for funding, establishing grant disbursement agreements with Internet service providers (ISPs), verifying completed … connected 78,690 of 255,994 housing units (31%) using satellite technology. Satellite service offers a maximum download speed of 25 …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programWilliamson Central School District – Non-Payroll Disbursements (2021M-58)
… [ read complete report - pdf ] Audit Objective Determine whether Williamson Central … bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and invoices or receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Public Safety Overtime
… clarity about public safety overtime, Regulation 315.5 of the New York Codes, Rules and Regulations (NYCRR) has been established to help employers determine what overtime is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a public entity, and meets other requirements, is pensionable and …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… members. General fund appropriations for the 2013 fiscal year totaled $555,463 and were funded primarily with real …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Eliminate Notary Requirement on Membership Application
… 2015-2016: Signed into law on July 21, 2016 as Chapter 123 of the Laws of 2016 – A.9348 (Abbate) – Eliminates the requirement that …
https://www.osc.ny.gov/legislation/eliminate-notary-requirement-membership-applicationCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… did not review all claims, and did not receive reconciled bank statements. The Treasurer submitted monthly and annual … not accurate because the Treasurer did not reconcile the bank statements or include all disbursements. The President … that the Treasurer prepares and the Board reviews all bank reconciliations and verify that the Treasurer’s monthly …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCorporate Governance
… see the New York State Common Retirement Fund's 2026 Stewardship Priorities . Proxy Voting The Fund votes by … as well as those of select non-U.S. companies. During the 2025 Proxy Season (calendar year 2025), the Fund cast 29,674 votes on ballot items at 3,272 …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceProperty Type Tables
This indicates by property type, the property type code, relevant article/section of the Abandoned Property Law, description of the property and associated dorm
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/property-type-tables.pdfSelected Aspects of Toll Collections (2022-S-15) 180-Day Response
To determine whether the New York State Thruway Authority ensures that efforts are made to identify, bill, and collect tolls that are due.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s15-response.pdfState Agencies Bulletin No. P-436
1985 Sal Increase, Changes in Location Pay, Calc of Promo Salary of Emp in Adm (02), Operational (03) and Inst (04) Services NU
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-436.pdfFiscal Stress Monitoring System – Schools: Fiscal Year 2022-23 Results
The second-lowest incidence of districts designated in a fiscal stress category since FSMS began, and a look at districts that have been chronically in stress.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-schools.pdfCicero Fire District – Financial Condition (2023M-132)
Determine whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial reports and effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/cicero-fire-district-2023-132.pdf