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State Agencies Bulletin No. 1376
… Eligibility Criteria Employees whose sum of gross earnings YTD for calendar year 2011 and greater for the following … a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin … OSC will accept a photocopy of this form along with a New Report of Check Exchange. Questions Questions regarding the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1376-repayment-agency-police-services-unit-apsu-deficit-reduction-plan-drpOther Bulletin No. 24
… pay period being processed Goal Amount: Carried forward from previous row Earnings: The difference between the Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1921
… for the Agency Police Services Unit (APSU), BU31 (see Payroll Bulletin No. 1920 ). Therefore, a change to the … factor per the 2015-2019 agreement. OSC Actions After payroll processing for Pay Period 5L (Administration) is … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingDiNapoli Releases Report on SFY 2024-25 Financial Plan
… stable position, but continues to have a structural budget deficit, with a cumulative three-year budget gap of … the Division of the Budget (DOB), according to a report by State Comptroller Thomas P. DiNapoli on the State Fiscal Year … reflect higher economic and employment growth in 2024. For 2025, DOB now projects stronger employment gains both …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planOversight of Registered Apprenticeship Programs
… within a reasonable period of time may be deregistered. Under the Regulations, active Programs can go for 1 year …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsJericho Union Free School District – Financial Management (2016M-328)
… (2012-13 through 2014-15). The District's debt service fund had a balance of $1.1 million as of June 30, 2016, and … from the general fund each year. The funding level for the retirement contribution reserve appears unreasonable based on … fund policy and ensure that the funding levels for the retirement contribution reserve are reasonable, and take …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to enhance their … not statutorily allowed and had approximately $2.4 million in reserves that were not used and did not evidence plans for …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mSandy Creek Central School District – Cafeteria Operations (2016M-354)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for … year total $513,020. Key Findings District officials did not perform a cost-per-meal analysis and did not ensure … fund, the fund’s average annual operating deficit would have increased to almost $179,000. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Town of Stratford – Supervisor’s Records (2013M-11)
… The Town of Stratford is located in Fulton County and has a population of 610 residents. An elected five-member … which consists of the Town Supervisor (Supervisor) and four Council members, governs the Town. The Town’s … year totaled approximately $405,000 for the general fund and $580,000 for the highway fund which were funded primarily …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Albion – Water and Sewer Rents (2013M-108)
… 15, 2013. Background The Village of Albion is located in the Town of Albion in Orleans County and has approximately 6,000 residents. The … appropriations for the general, water and sewer funds in the 2012-13 fiscal year totaled $6.5 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… include, but are not limited to, the following types of transactions: Transfer of receipts between funds and account codes as authorized in legislation Redistribution of revenues previously credited in one fund to another fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTown of Olive – Claims Processing and Information Technology (2012M-223)
… August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is … four elected members and an elected Town Supervisor. In the 2011 fiscal year, the Town’s operating expenditures … contract information be submitted for claims review. In addition, we reviewed 73 payments and found that 27 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Controls Over Cash Advance Accounts
… properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 to June … issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., confidential, patient, … 31, 2012. Key Findings SED no longer issues checks for travel advances and infrequently issues checks for petty cash …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsVillage of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … Review the Treasurer’s monthly reports and use them to monitor actual results against the adopted budget. Perform … records or engage the services of a public accountant to conduct the audit. … Village of Painted Post Board …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Beacon City School District – Claims Auditing (2016M-20)
… Dutchess County. The District, which operates six schools with approximately 3,400 students, is governed by an elected … against which to review claims. Ensure that all claims with an OPO have sufficient funds available before approving …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… Purpose of Audit The purpose of our audit was to review the District’s multiyear planning … Whitman) Central School District is located in the Towns of Gorham, Hopewell and Seneca in Ontario County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Comptroller DiNapoli Releases Municipal Audits
… of Camden , Village of Greenwich and Village of Perry . “In today’s fiscal climate, budget transparency and … supervisor’s wife was paid $4,186 as a town court recorder in 2013 with no board approval of her salary or record of …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Oakfield-Alabama Central School District – Procurement (2024M-103)
… prerequisites and did not obtain competitive bids for a $54,235 public works contract, as required. Obtain competitive pricing for 26 purchases and public works contracts totaling … $107,441. Request proposals within the last five years for six professional service and insurance coverage purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Miller Place Fire District – Credit Cards (2024M-58)
… credit card charges were properly approved, supported and for appropriate purposes. Key Findings The Board did not … credit card charges were properly approved, supported and for appropriate purposes. As a result, there is an increased … Ensure all claims are subject to an independent audit so Commissioners are not responsible for approving their own …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58