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Am I Required to Have an Audit?
… and sponsors of length of Service Award Programs (LOSAP) for volunteer firefighters are required each year by law to … and / or context in which the term "audit" is used. For example, an often misunderstood duty is the requirement … documents of various officers and employees responsible for receiving and disbursing moneys. For this purpose, the …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditState Comptroller DiNapoli Releases Audits
… are properly and promptly reporting capital assets. For example, capital assets went unreported in SFS AM, … Office of Mental Health – Maximizing Incentives for Individuals with Disabilities (Follow-Up) (2023-F-33) The … that DOL did not follow its wage investigation procedures for some of the cases reviewed. Auditors also identified …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDivision of Housing and Community Renewal Bulletin No. DH-69
… Services Unit (RRSU) LLS payment and provide instructions for payments not processed automatically. Affected Employees … (10) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of the employee’s grade (based on the 04/01/14 Salary Schedule) as of 09/30/14; and Did not receive an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-69-october-2014-district-council-37-dc-37-rent-regulationLife Changes: What If I Work After Retirement?
… Regarding Retiree Earnings Limit 2 The earnings limit for retirees employed by school districts or Boards of … all earnings for the calendar year, including money or retroactive payments earned in the calendar year but paid in … A “former employer” is any public employer that paid you a salary or compensation at any time during the two years …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementSUNY Bulletin No. SU-298
… Date(s) Effective 08/20/2020, paychecks dated 09/16/2020 for 21P employees and effective 09/01/2020, paychecks dated … the new contract row on the Contract Pay page. Reporting Retroactive Changes in Pay Basis Code 21P to CAL Place the … after Pay Period 11L is processed, submit RGS for all retroactive CAL earnings due from 09/01/2020. Note: In most …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-298-restoration-contract-pay-and-additional-pay-suny-21pTuition Assistance Program – New York College of Health Professions
… Education’s Rules and Regulations when certifying students for State financial aid. Background New York College of … of Health) was established in 1981 as the New Center for Holistic Health Education and Research. The school … Medicine, Advanced Asian Bodywork, and Massage Therapy. For the 2016-2017 academic year, the school enrolled 554 …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Investment Pool (STIP) represents a mechanism that allows for separate accounting for individual fund receipts and disbursements AND the … funds within the State’s General Checking Account (GCA) for the purposes of short-term investments. This permits …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipCUNY Bulletin No. CU-707
… of this bulletin is to provide agencies with instructions for processing retroactive Uniform Allowance Adjustments and to provide the … implementation and payment of the new Uniform Allowance increases are authorized for payment. NYSNA has opted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-707-2019-and-2020-retroactive-uniform-allowance-increasesUnified Court System Bulletin No. UCS-287
… Mid-Hudson, and Senior Officer Series Differential Increases. Affected Employees Eligible employees in the … (DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for an increase in Location Pay effective April 1, 2020 for … after processing of the automatic increase: NHRP703 Mass Salary Additional Pay Report This report identifies all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-287-april-2020-state-new-york-unified-court-system-ucs-increasesUnified Court System Bulletin No. UCS-327
… 2022, and April 2023 Senior Officer Series Differential Increases. Affected Employees : Eligible employees in the … Officer Series Differential $3,224 $3,289 $3,388 Automatic Retroactive Processing OSC will automatically calculate … for all earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-327-april-2021-april-2022-and-april-2023-state-new-york-unifiedState Agencies Bulletin No. 1959
… notify agencies of the 2021 Year End processing schedule for AC230s (Report of Check Returned for Refund or Exchange). Background To maintain the … Recovery of Taxes OSC has no ability to recover taxes for salary refunds that were originally paid in a prior year. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Comptroller DiNapoli Releases Municipal & School Audits
… of Oxford – Procurement (Oswego County) Town officials did not always use a competitive process when purchasing goods or … totaling $1.7 million reviewed, town officials did not seek competition for purchases totaling $848,783. As a result, the board did not ensure that the town obtained the most favorable terms in …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Police Bulletin No. SP-147
… 17L for paychecks dated 12/04/13 Payment Information and Eligibility Criteria Division of State Police employees … For eligible employees who are in Bargaining Unit 62 and in an eligible status on 11/01/13, OSC will automatically … Earn Code, Grade, Bargaining Unit, Part-time Percentage and Payment Amount. Miscellaneous Payment Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-payState Police Bulletin No. SP-138
… Unit 62 Background Chapter 70 of the Laws of 2010 provides for an annual Expertise Payment to employees in Bargaining … Date(s) Payments will be processed in Pay Period 17L for paychecks dated 12/07/11 Payment Information and … twelve hundred dollars ($1,200) annually. To be eligible for the payment, employees must be in Active, Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-138-2011-state-police-expertise-payHighland Central School District – Financial Condition (2013M-358)
… our audit was to review the District’s financial condition for the period of July 1, 2010 through June 30, 2013. … is governed by the Board of Education which is responsible for managing District operations. The District’s budgeted appropriations for the 2013-14 fiscal year were approximately $38.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… 30, 2015. Background Hawthorne is an SED-approved, not-for-profit special education provider located in Westchester … three and five years of age. Hawthorne is reimbursed for preschool special education services through rates set by … Hawthorne reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualState Police Bulletin No. SP-121
… State Legislature authorize the payment of the 4% increase for the payroll periods for which payment is made in … paychecks dated May 26, 2010. OSC will be processing the salary increase in paychecks dated May 26, 2010 … rows in the Job Data page to reflect the 2010 salary increases for Investigators, Senior Investigators and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-121-2010-salary-increase-state-police-employees-represented-new-york-stateThrough Ages, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Through Ages’ CFR for the fiscal year ended June 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. About the Program Through Ages is a New York City-based for-profit organization authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2020/06/03/through-ages-inc-compliance-reimbursable-cost-manualOpinion 90-60
… Municipal Law, §120-w. This is in reply to your request for our opinion concerning a proposed method of financing the … a trustee created to hold title to the facility. We assume for purposes of this opinion that the "lease" agreement … from entering into an installment purchase contract for the purchase of realty because section 109-b(2) expressly …
https://www.osc.ny.gov/legal-opinions/opinion-90-60DiNapoli: Proposed Congressional Cuts to SNAP Program Mean More New Yorkers Without Enough Food
… during the pandemic were instrumental in preventing large increases in food insecurity during that time. These benefits … reaching 1.75 million in March 2025. While prices for food-at-home were relatively stable in the years … did so due to the cost of food or inflation. These increases have not occurred in isolation, as other costs have …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-proposed-congressional-cuts-snap-program-mean-more-new-yorkers-without-enough-food