Search
Central Office – Controls Over Bank Accounts
… that all bank accounts were authorized and only used for appropriate purposes and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 through July 13, 2016. … Office of the University Controller (OUC) is responsible for managing centralized cash collections, including …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsTown of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… the Town’s internal controls over payroll processing for the period January 1, 2012 through June 30, 2013. … other elected members. The Town's budgeted expenditures for the 2013 fiscal year are approximately $1.3 million. Key … stated that he signs a payroll certification page for each payroll; he does not review the payroll records for …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the responsibility, under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This section provides guidance to … The Office of the State Comptroller OSC is charged with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewState Agencies Bulletin No. 2414
… Purpose: The purpose of this bulletin is to explain the extension of Military and Training Leave Benefits and … The purpose of this bulletin is to explain the extension of Military and Training Leave Benefits and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2414-2026-extension-military-and-training-leave-benefits-and-stipendsState Agencies Bulletin No. 319
… Purpose To explain the added selection on the Federal Tax Data 2 panel for the new Earned Income Tax Credit filing status of "Married … To explain the added selection on the Federal Tax Data 2 panel for the new Earned Income Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/319-change-federal-tax-data-2-panel-earned-income-tax-credit-2002Are You Vested? And What It Means
… Are You Vested? Being vested means that you have earned … 4 members who have at least five years of credited service are vested. As of April 9, 2022, Tier 5 and 6 members also … service retirement benefit. Effective immediately, if you are a Tier 5 or 6 member with five or more years of service …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansDiNapoli Statement on Charges Against Former Delhi Village Clerk
… charges filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint … by allegedly writing $4,788 in village checks to herself for her personal use. She now faces grand larceny charges. … New York State Police, she will now be held accountable for her actions.” …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkOpinion 98-11
… LAW, §25-a: When the last day of the penalty-free period for the payment of real property taxes falls on a Saturday, … tax payment postmarked on the day after the last day for the payment of taxes without penalty is timely, when the last day of the penalty-free period is a Sunday. For purposes of this opinion, we have assumed this issue is …
https://www.osc.ny.gov/legal-opinions/opinion-98-11State Agencies Bulletin No. 1443
… how OSC will process Social Security and Medicare refunds for employees whose refunds were not completed timely … agencies were notified that OSC created new leave codes for employees placed on a compensable Workers’ Compensation … out on PLA/WCF or PLA/SWC. These leave codes were created for OSC to refund employees’ Federal, State, Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileState Agencies Bulletin No. 1751
… Purpose To notify agencies of the 2019 maximum salary limit for Tier 6 members of NYCTRS (7S), NYCBERS (7T), NYCERS … under qualified retirement plans, the annual compensation limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 … OSC will update PayServ to reflect the Maximum Salary Limit for the 2019 plan year. PayServ will automatically stop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1751-maximum-salary-limit-tier-6-members-following-retirement-systemsOpinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the consolidated district may be extended prior to December 31 and if so what time table must be followed for the extension of the consolidated district …
https://www.osc.ny.gov/legal-opinions/opinion-88-54Town of Westerlo – Selected Financial Activities (2013M-323)
… of the water district fund and Justice Court operations for the period January 1, 2012 through December 31, 2013. … and four elected members. The Town’s budgeted expenditures for the 2013 fiscal year are approximately $2.7 million. Key … the Board has not established a repair reserve for the water district fund in anticipation of future repair …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Lincoln Fire District – Financial Activities (2012M-228)
… internal controls over the District’s financial operations for the period January 1, 2011, through August 31, 2012. … The District’s general fund budget totaled about $136,000 for the 2012 fiscal year. The Board of Fire Commissioners … consists of five elected members who are responsible for the District’s overall financial management. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… Purpose of Audit The purpose of our audit was to determine whether Town officials properly … January 1, 2015 through July 7, 2016. Background The Town of Plainfield is located in Otsego County and has a … The purpose of our audit was to determine whether Town officials properly …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… Board (Board) provided adequate oversight over chargebacks for Monroe County (County) services and the procurement of … The Authority did not require and review detailed support for County chargebacks and paid $128,603 for non-Authority costs in 2018. The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andTown of Cherry Valley – Financial Condition (2016M-212)
… and analyze the health center’s direct and indirect costs for the period January 1, 2015 through March 30, 2016. … Supervisor is not maintaining separate accounting records for the health center’s activity and some costs are not … to the health center accordingly. Without planning for unexpected additional expenditures, the ability to …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Divorce – Special 20- and 25-Year Plans
… ends. This means that: Your ex-spouse may be entitled to a portion of your pension. You may be required to name … COLA. Any such division of your benefits must be stated in the form of a domestic relations order (DRO), which is a legal document that gives us specific instructions on how your retirement benefits should be divided when you …
https://www.osc.ny.gov/retirement/publications/1517/divorceDisposal of Electronic Devices
… Purpose To determine if those electronic devices approved for sale as surplus equipment by the Department of … own; however, OGS' Surplus Unit provides this service for many State agencies. At the time of our audit, the … tablets, cameras, cell phones, and a printer) ready for disposal through OGS' Surplus Unit. Agencies are required …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesReview Invoices, Purchase Orders and Payments
… Check the status of your recent transactions with New York State by logging into the Vendor Self-Service Portal. The online service allows you … Check the status of your recent transactions with New York State by …
https://www.osc.ny.gov/state-vendors/portalTown of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… controls over cash receipts from recreational activities for the period January 1, 2013 through June 17, 2014. … an elected five-member Town Board. The general fund budget for 2013 totaled approximately $3.9 million. Key Findings The … The Board has not adopted comprehensive written policies for Recreation Department cash receipts or implemented …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360