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Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund balance. District relied on its general fund to subsidize operations of the school lunch fund. The Board … by the District during our audit period were permitted to use their own methods when developing the budget. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Town of Bombay – Justice Court Operations (2015M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the Court’s … receipts, and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were … Investigate the missing collections and take action to recover them. Segregate duties over cash collections and …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Village of Suffern – Budget Review (B8-15-13)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village of … budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies because there are no other sources available to reduce the property tax levy, such as fund balance. For …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Ilion – Information Technology (2015M-34)
… Purpose of Audit The purpose of our audit was to examine IT controls over the Village’s electronic data and … frequent backup of critical data and did not include steps to take upon occurrence of IT incidents. The Village did not … affected parties when there is a security breach relating to private information. The Village has not established a …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34State Comptroller DiNapoli Releases Municipal Audits
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-302
… change in the deduction calculation routine for Deduction Code 582 (SS/Med Deficiency). Affected Employees Employees who have Deduction Code 582 Background An employee’s Social Security and/or … OSC will change the calculation routine for Deduction Code 582 from Flat Amount to Percent of Total Gross. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582Electronic Reporting
… NAUPA formatted files are accepted after our conversion to a new system August 11, 2025. If you upload your report, … – live August 11, 2025 Manual Online Reporting allows you to securely enter information for unlimited accounts … Methods Excel and NYCD formats expired on June 30, 2025. To request 30 days to convert reports in one of these expired …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingOrdinary Death Benefit – Career Plan
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … pension benefit.The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… beneficiary may be entitled to an ordinary death benefit, in lieu of a monthly pension, if your death is not … pension benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitState Agencies Bulletin No. 1922
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … on or after the 2020 Payment Effective Date are eligible to receive the applicable 2020 increase. OSC Actions After … Data page for employees who meet the eligibility criteria to reflect the April 2020 Lifeguard Retroactive 2% Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1922-april-2020-lifeguard-retroactive-2-salary-increase-state-universityState Agencies Bulletin No. 1905
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … provide for payment of performance advances on April 1 to eligible employees based on the appropriate 2019 Salary … 101-125) and NS positions (Grade 600) which are equated to a grade (Grade 101-125) and whose basic annual salary is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1905-april-2021-security-performance-advancesBecoming Eligible for a Benefit – Forest Rangers Plan
… will be vested. This means you will have earned the right to receive a retirement benefit, even if you leave public … an active member. Vesting is automatic — you do not have to fill out any paperwork or file an application to become vested. However, you will need to file an …
https://www.osc.ny.gov/retirement/publications/1864/becoming-eligible-benefitBecoming Eligible for a Benefit – Regional State Park Police Plan
… you will be vested. This means you have earned the right to receive a retirement benefit, even if you leave public … an active member. Vesting is automatic — you do not have to fill out any paperwork or file an application to become vested. However, you will need to file an …
https://www.osc.ny.gov/retirement/publications/1867/becoming-eligible-benefitComptroller DiNapoli Statement on January State Cash Report
… budget. As one step, I urge the Governor and Legislature to make the prudent financial decision to substantially build up the state's reserves to help better prepare for an economic downturn." To read the …
https://www.osc.ny.gov/press/releases/2019/02/comptroller-dinapoli-statement-january-state-cash-reportAccounts Payable Advisory No. 10
… “Separate Payment” Box Guidance: This advisory is intended to notify Business Units to check the “Separate Payment” box in the Payment Options … when using the “A” handling code, consistent with Guide to Financial Operations (GFO), Chapter XII, Section 5.M - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxAccounts Payable Advisory No. 53
… and recording trade-in allowances. Reference: Guide to Financial Operations (GFO), Chapter XI-A, Section 2 - … Requisitions . In addition, OSC has provided guidance to online agencies on how to process credit adjustments for both open and closed POs, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersEthical Standards for State Agency Contractors Act
… functions or rendering a service or services pursuant to an information-risk contract. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/ethical-standards-state-agency-contractors-actV.2 Governance – V. Chart of Accounts (COA) Governance
… Accounts (COA); cost center mapping; commitment control (KK); and combination edits. COA consists of the business unit … of the Budget (DOB) spending plan, and agency-specific KK budget definitions and KK trees developed for use in executing budget control and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceVI.2.B Policies/Laws – VI. Budgets
… and reserve. Any amount budgeted as available can be used for expenditures or the encumbering of purchase requisitions and/or purchase orders. Any amount in the reserve is not available for any type of financial transaction. Only DOB can authorize …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslaws