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State Agencies Bulletin No. P-568
State Agencies Bulletin No. P-568
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-568.pdfState Agencies - Events and Deadlines Calendar
State Agencies - Events and Deadlines Calendar
https://www.osc.ny.gov/files/state-agencies/outreach/pdf/printable-calendar.pdfOpinion 88-53
… from calculation of final average salary) RETIREMENT AND SOCIAL SECURITY LAW, §§302(9)(d), 431: Compensation paid to … salary under section 302(9)(d) of the Retirement and Social Security Law. You have also asked whether the New York … before the effective date of that section. Retirement and Social Security Law, §302(9)(d) provides as follows: "d. By …
https://www.osc.ny.gov/legal-opinions/opinion-88-53eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and … useful to you, submit those ideas to [email protected] . Reporting Time Deposit Accounts Video Resources from this … Reporting Abandoned Property Videos and Resources explanation …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesOpinion 2008-3
… NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, 458 NYS2d 543, rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Selected Performance Measures
… by the New York State Legislature in 1965. There are six constituent agencies of the MTA: MTA Bridges and Tunnels, … weekly and monthly commutation ticket holders. Commutation tickets were about 60 percent of ridership in 2017. MTA Bus …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresHenrietta Fire District – Financial Condition (2021M-27)
Determine whether the Board of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27State Agencies Bulletin No. 2097
… Constitution of the American Federation of State, County and Municipal Employees, AFL-CIO, and the local union, it has been determined that the amount …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2097-district-council-37-dc37-local-2627-dues-increaseWilliam Floyd Union Free School District – Payroll (2016M-165)
… by employees. No one independent of the payroll process reviews hourly rates or annual salaries entered by the … controls, such as increased oversight and/or management reviews of the Payroll Manager’s work. Implement procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Hannibal Fire Company – Misappropriation of Funds (2023M-59)
… or review bank and investment statements and canceled check images. The Board also did not obtain an annual independent audit of Company records, as required. At the … monitor the Treasurer’s work. Obtain an annual audit by an independent public accountant, as required. Company officials …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Village 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 … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349What Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimTown of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2013 through March 17, 2015. Background The Town of Livonia is located in Livingston County and has a … The purpose of our audit was to examine the Courts financial operations …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the … Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… and certain disbursements were made without knowing what was purchased or whether the disbursements were for … or delete data in the financial software and the CEO signs checks. The lack of adequate controls increases the …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Rye City School District – Payroll (2024M-2)
… report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured overtime was … Determine whether Rye City School District District officials ensured overtime was …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Town of Hurley – Transfer Station Collections (2024M-132)
… without detection. For example: The amount of municipal waste collected, as recorded by the transfer station, was 238 … $51,800 less in fees than it should have for the collected waste. Over a more than two-year period, the former transfer … transfer station collection procedures that did not address segregation of incompatible duties with respect to …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132County of Putnam – Recreation and Golf Course Collections (2024M-50)
… (Golf Course) recorded, deposited, remitted and reported collections accurately and in a timely manner and whether the collections were supported. Key Findings The County’s … not always record, deposit, remit documentation and report collections accurately and in a timely manner. As a result, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… review or oversight. The Supervisor also compromised the security of the Town’s resources by granting unrestricted …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32North Salem Central School District – Audit Follow-Up (2022M-140-F)
… in the audit report North Salem Central School District – Network User Accounts (2022M-140), released in June 2023. … audit determined that District officials did not ensure network user accounts were adequately managed. It also … to help District officials adequately secure access to the network and properly manage user permissions. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-f