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Main-Transit Fire Department – Credit Cards (2024M-77)
… Fire Department (Department) officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we examined, purchases … have been for proper Department purposes. For example, two gift cards totaling $1,200 and a smart watch for $350 were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0State Agencies Bulletin No. 2202.1
… be reporting retroactive payments made to individuals who have filed for Social Security benefits to the Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22021-public-employees-federation-pef-fy-2024-2025-higher-educationState Agencies Bulletin No. 2310
… Stip) are eligible for the payment if they return to the payroll on or before the applicable End Date in the … Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 – New York Retiree Indicator for further details on the New York Retiree Indicator box. Payroll Register and Employee’s Paycheck/Advice: The Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2310-public-employees-federation-pef-fy-2025-2026-higher-educationIX.11.A Single Audit Act Accounting and Reporting Requirements – IX. Federal Grants
… Program Information Act of 1977, as amended; Federal Single Audit Act of 1984 (Single Audit), as amended; and the Federal Cash Management … this chapter. With few exceptions, the SFS is the primary source of information relating to the status of federal grant …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11a-single-audit-act-accounting-and-reporting-requirementsState Agencies Bulletin No. 914
… and must be reported on a Form 1099. The regulation was silent regarding the tax treatment of a military stipend paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipendsXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… labor. Reclassification offset entries will use the same chartfields as provided by PayServ in the payroll file for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationCity of Amsterdam - Budget Review (B21-5-5)
… Law Section 10.10(d) requires all municipalities that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5Catskill Central School District – Financial Management (2017M-134)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134State Agencies Bulletin No. 1030
… processing and to provide instructions to agencies for processing transactions not processed automatically. … Unit 91). Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances … (Institution) Eligibility Eligible employees must be in an eligible bargaining unit and have a status of Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1030-2010-uniform-allowance-and-uniform-clothing-allowance-securityCentral New York Regional Market Authority – Financial Condition (2024-18)
Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and operational needs.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/central-new-york-regional-market-authority-2024-18.pdfVillage of Clayton – Claims Auditing (2021M-81)
Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clayton-2021-81.pdfControls Over Cash Advance Accounts (2014-S-65), 90-Day Response
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65-response.pdfControls Over Cash Advance Accounts (2014-S-65)
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65.pdfInventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdfUse of New York State Snowmobile Trail Development and Maintenance Funds
… Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. Background In 1985, the New York State Legislature required the Office … to prepare a plan to service the snowmobile trail miles in New York State and established the means to fund a …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0XI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… Office. The agreement establishes a payment schedule in order to satisfy a debt. A DPA represents an arrangement … deferred payment arrangement and include provisions that address failure to pay. If OSC prior approval is required, … directly in the Customer Contracts Module of the SFS using the appropriate Audit Type. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsDiNapoli Launches Audits on School Safety
… to determine if they are doing enough to ensure schools have adequate and up-to-date safety plans in the event of a … children safe in schools are being followed. We need to do everything we can to prevent senseless tragedies." "When … Vallone, chair of the Committee on Economic Development. "I applaud State Comptroller DiNapoli for launching these …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyOverview – En-Con Police Officers Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … but is not limited to, the following types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime earned in the period used in the FAS;* Holiday pay; Noncompensatory …
https://www.osc.ny.gov/retirement/publications/1822/overviewState Agencies Bulletin No. 1103
… Officer Chief Environmental Conservation Officer Park Patrol Officer Trainee Park Patrol Officer Trainee (SPL) Park Patrol Officer Park Patrol Officer (SPL) Sergeant Park …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-security