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State Agencies Bulletin No. 738
… Purpose To notify agencies of a new insurance deduction code. Affected Employees Employees in … new deduction code for Metropolitan Property and Casualty Insurance. OSC Actions OSC will automatically process … deduction, contact the Metropolitan Property and Casualty Insurance Company Call Center at 1-800-GET-MET8. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/738-new-deduction-code-538-metropolitan-propertycasualtyNew York State Common Retirement Fund
… New York State Common Retirement Fund The New York State Common Retirement Fund is one of the largest public … retirement security for over one million New York State and Local Retirement System (NYSLRS) members, retirees … The New York State Common Retirement Fund holds and invests the assets of …
https://www.osc.ny.gov/common-retirement-fundState Agencies Bulletin No. 1989
State Agencies Bulletin No 1989
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainAgency Financial Reporting Package
… Internet Based Reporting System The Agency Financial Reporting Package (AFRP) is the internet …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageHomeowners Association, Inc.
… Inc. (Homeowners) expended $20,000 granted under contract TM09M10 with the New York State Office of Children … (OCFS) in accordance with the terms and conditions of contract. Background Under this contract, Homeowners agreed to provide residents with … whether Homeowners Association Inc Homeowners expended $20000 granted under contract TM09M10 with the New …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incV.3.G Product Code – V. Chart of Accounts (COA) Governance
The Product ChartField is used to record revenue or expenses related to agencyprovided goods or services at a more detailed level than statewide eg revenueexpenses related to specific fees fines or licenses
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-codeDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… performance reporting by the Fund in 2009 as part of his ongoing efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterOversight of School Fire Safety Compliance (Follow-Up)
… included in our original report, Oversight of School Fire Safety Compliance ( 2015-S-86 ). Background The State … (Department) is responsible for overseeing school fire safety, including mandatory fire and building inspections, and for ensuring schools’ … included in our original report Oversight of School Fire Safety Compliance 2015S86 …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followContinuity of Operations Planning (Follow-Up)
… of Operations Planning (Report 2017-S-33 ). About the Program The Division of Homeland Security and Emergency … they prepare COOPs. The Guidance incorporates a blend of best practices based on generally accepted continuity … had incorporated certain essential features of the COOP best practices endorsed by the Division. We also identified …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-followKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Town of Danby – Claims Processing and Procurement (2022M-127)
… to effectively monitor the Town’s financial operations is diminished. Officials did not solicit bids for five …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… duties in accordance with statutes. Instead, the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a … $101,937; instead, checks were signed by the Mayor, Clerk and Board members, despite there being no authority in …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159William Floyd Union Free School District – Payroll (2016M-165)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … Findings District officials did not adequately segregate payroll duties or establish sufficient compensating controls over the payroll process. The District does not have adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Ithaca City School District – Transportation State Aid and Information Technology (2017M-63)
… aid procedures and information technology (IT) controls for the period July 1, 2015 through January 10, 2017. … nine-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $119 … a comprehensive disaster recovery plan that identifies how essential data will be preserved during a disaster and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationLong Lake Central School District – Payroll (2016M-90)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ … direct deposits. The Superintendent’s reviews of the payroll process were not adequate because he did not compare …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90Woodbourne Fire District – Board Oversight (2023M-98)
… (Treasurer) maintained basic accounting records and reports or provided regular financial reports to … needs. Key Recommendations Maintain proper accounting records and reports and ensure the Board receives appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98Town of Perth – Supervisor’s Records and Reports (2024M-149)
… complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage … timely accounting records or provide adequate financial reports to the Board. For example, as of March 31, 2024 the … As a result, the Board lacked reliable records and reports to manage the Town’s financial operations. The …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… receipts or ensure student treasurers issued receipts for cash collections; 47 deposit request forms totaling … as required. He also issued nine checks totaling $44,548 for two clubs that did not have sufficient funds when the … totaling $130,127. Key Recommendations Issue receipts for all collections, appropriately complete deposit and check …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mRye City School District – Payroll (2024M-2)
… report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured overtime … 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-2Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… through February 28, 2015. Background The Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of Smithfield in Madison County. The District, which is governed by an elected five-member Board … Smithfield Fire District Controls Over Financial Activities 2015M113 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113