Search
Town of Lockport – Fuel Inventory (2025M-54)
… (Superintendent) properly safeguard and account for fuel inventory? Audit Period January 1, 2023 – September 24, 2024 Understanding the Audit Area A town may maintain fuel tanks for fueling town equipment and vehicles and may … agree to authorize other municipal entities to purchase fuel from the town. A superintendent is responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54CUNY Bulletin No. CU-394
… Effective Date(s) Immediately Background The 2007-2010 Memorandum of Agreement between CUNY and the Professional … The CUNY Paid Parental Leave benefit is pensionable and subject to all applicable taxes and payroll deductions. OSC … be included in the employee’s taxable gross wages and is subject to all employment and income taxes. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-394-cuny-paid-parental-leave-benefitDivorce – Article 14 Benefits
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits can be affected by divorce, consult your attorney, contact our Matrimonial … our guide to Domestic Relations Orders and review our Divorce FAQs . …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – Career Plan
… the division of marital assets between spouses after the marriage has ended. This division must be stated in the form …
https://www.osc.ny.gov/retirement/publications/1642/divorceCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… was made available to the City Council and City officials for the effective management of operations. Key Findings The … and officials did not have adequate financial information for the effective management of operations and, as a result, … the required annual financial report (AUD) with our office for fiscal years 2016 through 2019. The Council did not take …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Village of East Hampton – Information Technology (2015M-187)
… 1, 2013 through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a population of … Village of East Hampton Information Technology 2015M187 …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population … Village of Arcade Internal Controls Over Purchasing 2013M37 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Ordinary Death Benefit – New Career Plan
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitOrdinary Death Benefit – Police and Fire Plan
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitState Comptroller DiNapoli Releases Audits
… with the Reimbursable Cost Manual (2017-S-7) Kennedy is a New York City-based not-for-profit organization authorized … DPS had not set up a process to identify instances where operators failed to notify them of specific gas-related … to ensure the maximum number of eligible senior citizens can take advantage of the congregate meals being offered. …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsOpinion 2001-6
… the members of a volunteer fire department may determine to use foreign fire insurance tax monies to purchase a personal computer, facsimile machine and … department may expend foreign fire insurance tax monies to purchase a personal computer, a facsimile machine and a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6State Agencies Bulletin No. 288
… SEFA Campaign Guidelines Agencies should review the authorization card and verify the completeness, accuracy and … Federated Code, which appears at the top right of the form, should be used as the deduction code. Cards, which have … Update/Display All. Enter the Social Security No. from the authorization card in the Empl ID field of the Dialog Box and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignAgency Financial Reporting Package
… Internet Based Reporting System The Agency Financial Reporting Package (AFRP) is the internet based reporting system used by the Office of the State Comptroller (OSC) to … which has not been entered into the Statewide Financial System (SFS) as of the closing date specified in each area. …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageCost-Saving Ideas: School District Auditing – External Auditor
… not qualify The district’s claims auditor The district’s deputy claims auditor The district’s internal auditor Any … Other auditing roles Internal Auditor Claims Auditor/Deputy Claims Auditor Audit Committee Return to School District Auditing – Roles, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background The District is a district … The purpose of our audit was to examine internal controls over financial operations for …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… from home to work, which was not provided for in a written agreement. The District reimbursed an ineligible employee for … are justified, necessary and reasonable. Ensure that vehicle allowances do not include nondeductible personal commuting expenses unless stipulated by agreement. Ensure that all employees receiving dependent care …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedEast Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… The East Rochester Union Free School District is located in the Towns of East Rochester, Perinton and Pittsford in Monroe County. The District, which operates two schools … relate to the fiscal year that they are recorded in and avoid recording invalid encumbrances that result in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andTown of Norwich – Justice Court (S9-14-3)
Town of Norwich Justice Court S9143
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… not transparent, and we question whether it was an arm’s length transaction. The Board selected an unlikely firm, a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… whether the oldest ones are still enforceable or should be dismissed. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208