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IRS Pension Limitation – Special 20- and 25-Year Plans
… amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1517/irs-pension-limitationIRS Pension Limitation – State Police Plan
… amount is set by federal law and is periodically adjusted for inflation. …
https://www.osc.ny.gov/retirement/publications/1518/irs-pension-limitationAnniversary Date Calculator
… The Anniversary Date is the date an employee entered their current grade (minus any full pay periods out). It is used to determine when various salary increases are due. … Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. …
https://www.osc.ny.gov/state-agencies/payroll/anniversary-date-calculatorX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… is outside of the US. In order to do business with New York State, US foreign vendors must have a New York State Vendor ID and be enrolled in the Statewide … foreign individual or entity not already registered as a New York State Vendor to the Statewide Vendor File. Each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationSchenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… is governed by a 10-member Board of Trustees. The College’s operating expenditures for the 2013-14 year were … Key Findings Cash collections from the baking class, the bakery and the butchery were not submitted to the Bursar in a …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedPalmyra-Macedon Central School District – Transportation State Aid (2017M-116)
… of the District’s transportation State aid submissions for the period July 1, 2013 through May 25, 2017. Background … with approximately 1,900 students. Budgeted appropriations for the 2017-18 fiscal year total approximately $38.7 … did not always promptly submit Form SA-16 – Application for Approval of Bus Purchase for the Purposes of State Aid to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/palmyra-macedon-central-school-district-transportation-state-aid-2017mTown of Nanticoke – Financial Condition Management (2017M-186)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the Town’s … balance policy that establishes the level of fund balance to be maintained. Develop and adopt a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Village of Croton-on-Hudson – Payroll (2017M-200)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately paid employees’ … is governed by a Council–Manager form of government with an elected five-member Board of Trustees. Budgeted … work by $902. Departments submit employee timesheets prior to the end of pay periods. The Village under-budgeted for …
https://www.osc.ny.gov/local-government/audits/village/2017/12/29/village-croton-hudson-payroll-2017m-200Hammondsport Central School District – Nonresident Tuition (2016M-248)
… the District’s nonresident tuition billing procedures for the period July 1, 2012 through June 16, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.7 … correct attendance dates when calculating tuition bills for all students. Two home districts were underbilled by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Wheatland-Chili Central School District – Procurement of Professional Services (2016M-12)
… District is located in the Towns of Chili, Wheatland and Brighton in Monroe County and the Town of Caledonia in Livingston County. The District, which operates two schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/wheatland-chili-central-school-district-procurement-professional-servicesSouth Country Central School District – Procurement (2013M-91)
… was to examine the District’s controls over procurement for the period July 1, 2011, to January 31, 2013. Background … nine elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled $114.9 million, funded … real property taxes and State aid. Actual expenditures for the 2011-12 fiscal year totaled $105.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/south-country-central-school-district-procurement-2013m-91Village of Mayfield – Water and Sewer Operations (2017M-28)
… Purpose of Audit The purpose of our audit was to determine whether the Village accurately bills, collects … water and sewer revenues, reconciles water produced to water billed and enacts long-term plans for future … located in the Town of Mayfield in Fulton County and has a population of approximately 800. The Village is governed by …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-mayfield-water-and-sewer-operations-2017m-28Town of Corinth – Claims Auditing (2017M-102)
… through February 28, 2017. Background The Town of Corinth is located in Saratoga County and has a population of approximately 6,500. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-corinth-claims-auditing-2017m-102Village of Silver Springs – Water Accountability and Billing (2015M-139)
… of Audit The purpose of our audit was to evaluate the Village’s water billing and production operations for the period … January 1, 2013 through April 6, 2015. Background The Village of Silver Springs is located in the Town of … Village of Silver Springs Water Accountability and Billing …
https://www.osc.ny.gov/local-government/audits/village/2015/09/25/village-silver-springs-water-accountability-and-billing-2015m-139Village of Nelliston – Department of Public Works Payroll (2015M-104)
… of our audit was to examine the Village’s Department of Public Works (DPW) employee leave accruals and maintenance of … Village of Nelliston Department of Public Works Payroll 2015M104 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104Administration and Monitoring of Financial Assistance to New York City Businesses
… sources, and project the full-time equivalent (FTE) jobs that would be created or retained if the financial … as set forth in NYCIDA’s uniform tax exemption policy, it engages with the company to discuss potential projects. … Information on businesses deemed ineligible or whose applications stalled prior to award either is not kept or is …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesState Comptroller DiNapoli Releases Audits
… contained in the initial report. Division of Criminal Justice Services: Monitoring and Administration of …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsCapital Asset Management (Follow-Up)
… (OGS or Office) provides essential support services for the operation of State government. Under Chapter 405 of the Laws of 1981 (Law), the State is responsible for establishing and maintaining custody of a comprehensive … establish adequate policies and procedures for its site visit process and was not conducting site visits on a regular …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followWest Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… and reported and that Company money was safeguarded for the period January 1, 2013 through April 30, 2014. … The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort … canceled checks. Company bylaws did not provide guidance for issuing receipts for cash collected and for conducting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… Implement a review of the preparation, submission and receipt of State aid documentation. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extra