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Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… budget. The District entered into an agreement to provide forestry services on lands outside the District to a business …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overCentral Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the District’s … realistic estimates for revenues and expenditures based on all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Village of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and … diesel fuel inventory records. Key Recommendations Ensure all fuel purchases are made in accordance with its adopted … card purchases that include provisions to ensure that all cards are kept in the custody of Village officials and …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… audit of the Secretary-Treasurer’s (Treasurer) records for 2017 and 2018. The Treasurer did not file required annual … five-member Board governs the District and is responsible for its overall financial management. The Board appoints a … who acts as the chief fiscal officer and is responsible for receiving, disbursing and accounting for District funds …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fPort Jervis City School District – Audit Follow-Up (2022M-152-F)
… Deer Park and Mount Hope in Orange County and the Towns of Forestburgh and Mamakating in Sullivan County. The elected …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/port-jervis-city-school-district-audit-follow-2022m-152-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property … fire protection services for the Town of Henrietta in Monroe County. The District provides fire protection and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fHilton Central School District – Audit Follow-Up (2022M-200-F)
… Review The purpose of our review was to assess the Hilton Central School District’s (District’s) progress, as of August … our recommendations in the audit report Hilton Central School District – Network Access Controls … The purpose of our review was to assess the Hilton Central School Districts Districts progress as of August 2025 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fState Agencies Bulletin No. 338
… Purpose To notify agencies of the next step in the PS Query Upgrade process and to remind … to rename queries before the upgrade. Affected Employees All PS Query users who renamed queries in response to Payroll … OSC Actions According to Bulletin 328, OSC was to send a list of the renamed queries and a new Payroll Bulletin with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeSpecial Disability Benefits – New Career Plan
… of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are … may be eligible for an accidental or performance of duty disability retirement benefit. Police officers who are … of the heart, may be eligible for a performance of duty retirement benefit. …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Career Plan
… of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are … may be eligible for an accidental or performance of duty disability retirement benefit. Police officers who are … of the heart may be eligible for a performance of duty retirement benefit. …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… of this disease), tuberculosis or hepatitis after contact with members of the public. Firefighters who are … may be eligible for an accidental or performance of duty disability retirement benefit. Police officers who are … of the heart, may be eligible for a performance of duty retirement benefit. …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV(where … after contact with members of the public. Firefighters who are permanently disabled by heart disease, certain types of … of duty disability retirement benefit. Police officers who are permanently disabled by heart disease but passed a …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsWorld Trade Center Presumption – Non-Contributory Plan with Guaranteed Benefits
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and … time, you should be aware of the benefits provided by the World Trade Center Presumption law. 1 You may be eligible for … be met for these benefits. For more information, visit our World Trade Center Presumption webpage . 1 Updated 12/21 …
https://www.osc.ny.gov/retirement/publications/1513/world-trade-center-presumptionSpecial Disability Benefits – Police and Fire Plan
… been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsWorld Trade Center Presumption – Career Plan
… benefit if you become permanently disabled and unable to perform your job due to a qualifying condition. You may be eligible to reclassify …
https://www.osc.ny.gov/retirement/publications/1642/world-trade-center-presumptionXII.5 Overview – XII. Expenditures
… to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). Beginning with the … documentation to the Bureau of State Expenditures (BSE) in order to initiate payment (with the exception of payments … enter information onto SFS and maintain all documentation in support of the payment in accordance with the record …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewII.3.B Establish Control – II. New York State Financial Accounting
… records assure that no more than the amount authorized for agency-administered programs is spent. The Statewide … an outstanding liability incurred by the agency prior to the end of the fiscal year. For more information about … liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlOverview – Enhanced Reporting
… report period. For example, the December report must be submitted to us by January 7; the January report must be submitted to us by February 7. Late monthly reports can …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/monthly-report/overviewBroadalbin-Perth Central School District – Cash Management (2020M-65)
… or prepare cash flow forecasts to estimate the amount of funds available for investment. Officials earned interest …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Salem Central School District - Purchasing (2019M-105)
… disclosed that District officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) … The Board did not develop and implement procedures to seek competition for purchases of goods and services that were not required to be competitively bid. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/salem-central-school-district-purchasing-2019m-105