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VI.2.B Policies/Laws – VI. Budgets
… Only DOB can authorize segregating budget amounts to the reserve. The sum of the available and any reserve … at the child budget level, thereby allowing the system to roll-up the impacts to the parent budget level. Within SFS there are two …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsEmpire Plan Drug Rebate Revenue
… drug rebate and discount revenues from manufacturers are correct and properly credited to the Department, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueComptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… to root out public corruption and the misuse of public funds by maximizing the resources of each office. The case …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-new-jersey-woman-theft-more-162000-newUnified Court System Bulletin No. UCS-344
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the 2024 Prepaid … and 10994 Note : The Zip Code criteria is only applicable to members of District Council 37. Background: Pursuant to Internal Revenue Code Section 61, certain fringe benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsUnified Court System Bulletin No. UCS-355
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the retroactive change to the pensionability of the Uniform Blazer Allowance … to the Payroll Earnings mailbox. Questions regarding retirement may be directed to the Payroll Retirement mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… third degree as a crime of public corruption for stealing funds from the society and the town. “Bridget Brown abused …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionComptroller DiNapoli and AG Schneiderman Announce Fourth and Final Guilty Plea in Monroe Co. Bid-Rigging Case
… guilty plea of Daniel Lynch, a Rochester-area businessman, for working with others to rig the bidding process for multi-million dollar public works contracts in Monroe … statewide. I want to thank Attorney General Schneiderman for his work on these cases, and I urge the public to report …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-fourth-and-final-guilty-plea-monroe-co-bid-riggingState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,580 contracts for state agencies and public authorities valued at $1.3 billion …
https://www.osc.ny.gov/press/releases/2023/05/state-contract-and-payment-actions-aprilSir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… and expenses. Perform monthly bank reconciliations in a timely manner and present them and bank statements to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if the Company provided adequate oversight of … of Malta, in Saratoga County, and provides fire protection to residents of the Town, except those located within the … of financial transactions, including audit of bills prior to payment and review of the Treasurer’s records. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Purpose of Audit The purpose of our audit was to determine if the District awarded Length of Service Award … officials did not award the appropriate number of points to volunteers for participation in department responses and … Review and amend the District’s point system as necessary to ensure conformity with GML and then award points in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73Accounts Payable Advisory No. 64
… was stolen and cashed by a party other than the payee. In such instances, the vendor must complete an affidavit. The …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksHancock Fire Department - Financial Operations (2018M-236)
… business and the Department. Periodically perform reviews to determine whether delinquent rental payments are owed to the Department, and, if appropriate, consult with legal counsel as to whether any actions should be taken to collect on possible …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Hortonville Fire Company – Financial Activity (2014M-210)
… over the recording and reporting of financial activity for the period January 1, 2013 through May 19, 2014. … The members, including five officers, are responsible for the Company’s overall financial management. Disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/08/hortonville-fire-company-financial-activity-2014m-210South Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… Board ensured that leave records were properly maintained and leave benefits were authorized. Key Findings As of December 31, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsTown of Moreau – Budgeting and Multiyear Planning (2017M-185)
… or a multiyear financial and capital plan. Fund balances are excessive for the part-town general fund, sewer fund and …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key … property, resulting in the likely expenditure of more money than necessary: The Town spent over $3.6 million to … the Southside Municipal Center (SMC). After an adjustment for the stated value of rent, we estimate the sale price was …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Village of Millbrook - Financial Operations and Procurement (2018M-135)
… Determine whether: The Board provided adequate oversight to ensure that Village resources are safeguarded. Village … officials did not maintain documentation for $317,988 of restricted donations. The Village has two bank accounts … Law. Village officials disagreed with certain aspects of our findings and recommendations. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Town of Victory – Justice Court (2013M-66)
… 1, 2013. Background The Town of Victory is located in Cayuga County and has a population of approximately 1,660. … and four Board members. The Court collected $35,265 in fines and surcharges during our audit period Key Findings We found no material issues in the accuracy and timing of deposits and the recording and …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Applying for Previous or Military Service Credit – Regional State Park Police Plan
… To receive credit for any type of previous or military … must be received before your effective date of retirement) to our Member & Employer Services Bureau. Please include as … you are seeking credit. We will determine your eligibility to receive the credit and any cost involved. Requesting …
https://www.osc.ny.gov/retirement/publications/1867/applying-previous-or-military-service-credit