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Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… by a participating employer in the New York State and Local Retirement System as billed by OSC. These types of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditWest Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Your Membership Tier – State Police Plan
… When you join PFRS, you are assigned a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973, through June 30, 2009 Tier 3 July 1, … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Tier Status …
https://www.osc.ny.gov/retirement/publications/1518/your-membership-tierOtsego County – Court and Trust Funds (2025-C&T-4)
… report – pdf] Purpose of Review The purpose of our review was to determine whether Otsego County (County) officials … funds for the period January 1, 2023 through July 31, 2025. Background Pursuant to a court order, certain assets … on the appropriate handling of abandoned property and was moving forward with paying the abandoned property to the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… 3,300 residents. The Village is governed by an elected Board of Trustees comprising four elected Trustees and an elected Mayor. Operating expenditures for the 2010-11 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… the combined bank account is not attributable to current pending cases, and attempt to determine the source of the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Opinion 2006-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … You ask whether the proposed transfer would constitute a “sale” for purposes of Town Law §198(12) and, therefore, be … of a county district (Town Law §198[12][b]). Any such sale must be approved by a majority vote of the qualified …
https://www.osc.ny.gov/legal-opinions/opinion-2006-9VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… / Accounts Receivable Receipts of this Guide for further information on AR adjustments. The type of adjustment that is … profile. Transaction Documentation Complete explanations supporting the reason for all GLJE and APJV transactions must … long description field and made available upon request. Supporting documentation must be attached to each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewCity of White Plains – Claims Auditing (2016M-367)
… The City of White Plains is located in Westchester County and has approximately 58,000 residents. It is governed by a …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Other Bulletin No. 42
… for payments not processed automatically Affected Employees Employees in Bargaining Unit 97 who meet the … by Department ID, then by employee name in alphabetical order. NHRP709 – Mass Salary Increase Exception Report This … field and the Approved Salary Rate field Position and Job do not match – if the Position Number equals the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-42-april-2018-state-university-construction-fund-scf-civilOther Bulletin No. 25
… Purpose To inform the State University Construction Fund of OSC’s automatic processing of the April 2015 SCF CSEA Salary Increase and provide … Employees Employees in Bargaining Unit 97 who meet the eligibility criteria Background The Memorandum of … To inform the State University Construction Fund of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-25-april-2015-state-university-construction-fund-scf-civilSchuyler County – Treasurer’s Office (2014M-186)
… 1, 2011 through September 11, 2013. Background Schuyler County has a population of 18,340 and is governed by eight part-time Legislators. The County’s budgeted appropriations for 2013 were $45.2 million. The elected County Treasurer is the County’s chief fiscal officer. The …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … When unneeded appropriated fund balance is added back to unrestricted fund balance, unrestricted fund balance … The board did not adopt an adequate ECA policy to provide comprehensive guidance for district officials and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management Audit Follow Up (2016M-249-F)
… BOCES’ (BOCES) progress, as of August 2022, in implementing our recommendations in the audit report released in December 2016. Background … school districts in an eight-county region and is governed by a nine-member Board of Education (Board) that is elected …
https://www.osc.ny.gov/local-government/audits/boces/2023/03/10/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCharlotte Valley Central School District – Financial Condition (2013M-232)
… These estimates ranged from as little as $9,000 in 2010-11 to $269,000 in 2011-12. The Board’s adopted budgets also … 4 percent statutory limit, at 10.61 percent in 2007-08, 5.11 percent in 2008-09, 12.04 percent in 2009-10, and 4.05 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Pulaski Academy and Central School District – Financial Condition (2016M-81)
… 1, 2014 through November 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns … Pulaski Academy and Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Opinion 88-27
… until the fireman obtains the mandatory service retirement age or performs the period of service specified by law for … the fireman has obtained the mandatory service retirement age or has served the period specified by law for the … to disabled firemen who reached mandatory retirement age or attained the age or performed the period of service …
https://www.osc.ny.gov/legal-opinions/opinion-88-27State Agencies Bulletin No. 1110
… is paid based on a per diem rate) FRC Fee Retirement Credit (adjust only if employee is paid based on a per diem …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1110-retroactive-april-2011-performance-advances-graded-and-ns-employeesMaximus, Inc.
… was to determine, on a test basis, whether Maximus, Inc. (Maximus) charged the Department of Health (DOH) for … was to determine on a test basis whether Maximus Inc Maximus charged the Department of Health DOH for expenses …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-inc