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City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council … still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Hilton Central School District – Audit Follow-Up (2022M-200-F)
… It also determined there were sensitive information technology (IT) control weaknesses, which we communicated … Board of Education, District officials and the Director of Technology partially implemented all three recommendations. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/hilton-central-school-district-audit-follow-2022m-200-fNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… that: There were control weaknesses in the community hall rental process. Documentation of compliance with the …
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)
… in Sullivan County. The elected nine-member Board is responsible for managing the District’s financial and … affairs. The Superintendent of Schools (Superintendent) is the District’s chief executive officer and is responsible, along with other administrative staff, for …
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)
… in over 39 square miles. The elected five-member Board is responsible for the general management and control of … who acts as the District’s chief fiscal officer and is responsible for receiving and maintaining custody of and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… January 1, 2013 through May 31, 2014. Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… and reported and that District moneys are safeguarded for the period January 1, 2012 through September 23, 2013. … The District’s general fund budget totaled $215,255 for the 2013 fiscal year. Key Findings The Board does not … the Board cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were … The Sauquoit Fire District No. 1 is a district corporation of the State, distinct and separate from the Town of Paris, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Richmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… cash receipts, capital planning and information technology. Key Recommendations Provide the Board with … cash receipts, capital planning and information technology. Ensure that these policies are distributed to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… company rather than directly to the businesses leasing those properties and creating jobs. The Agency does … directly to the businesses providing jobs and not to leasing agents. Establish and implement procedures to ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectState Agencies Bulletin No. 338
To notify agencies of the next step in the PS Query Upgrade process and to remind agencies that it is not too late to rename queries before the upgrade
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/338-prioritizing-renamed-private-queries-preparation-upgradeSpecial Disability Benefits – New Career Plan
… benefit if you are permanently disabled because you contracted HIV(where there may have been exposure to bodily …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Career Plan
… for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV (where … have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… 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 … have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact …
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
… for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV(where … have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsWorld Trade Center Presumption – Career Plan
… employed by a participating employer of NYSLRS or another New York public retirement system at that time, you should be …
https://www.osc.ny.gov/retirement/publications/1642/world-trade-center-presumptionXII.5 Overview – XII. Expenditures
… of this section is to provide guidance to Business Units for preparing and submitting vouchers to the Office of the State Comptroller (OSC) for payment in the Statewide Financial System (SFS). … order to initiate payment (with the exception of payments for land purchases). Instead, Business Units will enter …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5-overviewII.3.B Establish Control – II. New York State Financial Accounting
… the amount authorized for agency-administered programs is spent. The Statewide Financial System (SFS) also controls …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-control