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Unified Court System Bulletin No. UCS-187
… 17 YPL IC 18 ZPL IC 19 OSC will set up Social Security and Medicare tax deficiency deductions for any employee who is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-187-prepaid-legal-service-benefit-unified-court-system-ucsJasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, … report must be prepared and provided to our office within 90 days, pursuant to Section 35 of GML, Section 2116-a (3)(c) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills practice emergency procedures, … the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the location, use and … requirements Officials also did not conduct all required bus drills did not ensure all students participated in bus …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… forth in Article 3 of the New York State General Municipal Law.Our methodology and standards are included in Appendix C. … action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective action plan (CAP) that … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0Law Pertaining to SUNY Police Officers
… from ERS to PFRS, will I go back into Tier 2? How much of my ERS time will count towards my 25 years in the PFRS special plan? If I leave employment … that has a 20 or 25 year retirement plan, does my SUNY time count toward satisfying the 20 or 25 year …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… to agencies/entities to keep the values unique across the State. Each agency/entity has been assigned three unique … and is organized in the following manner: Level 1: Total State Level 2: Branch of Government Level 3: Constitutional … can be found on SFS Coach and submit it to helpdesk@sfs.ny.gov . Guide to Financial Operations REV. 04/23/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesConclusion – Travel and Conference Expense Management
… that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be … of controls available to management have been discussed in this guide. They are: a travel and conference policy … Managers should use the information contained in this guide as a starting point for designing control …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… budget proposal at a critical moment in our state’s history. As we continue our recovery we are faced with many … New Yorkers and continuation of the plan to fully fund school foundation aid. These are important objectives that …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalXIV.3.A Overview – XIV. Special Procedures
… is to seek a high level of interest income consistent with safety of principal and sufficient liquidity to meet the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Clifton Park Water Authority , Cortland County … Authority officials did not establish an adequate system of internal controls over water charges. No one independent of the billing clerk reviewed the billing registers and cash …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Honors Community Leaders During Italian Heritage Celebration
… in honor of Italian Heritage Month on Oct 23 in Tuckahoe NY …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-honors-community-leaders-during-italian-heritage-celebrationExamination of Travel Expenses
… continued to improperly designate the employee’s official station in calendar years 2015, 2016 and 2017. … regulations, travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesFuel Purchases
… the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, … Authority had separate agreements with four counties, a school district, and a private company to supply fuel to its six …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… found NC employees received benefits inconsistent with Council approvals. Most of the prior control weaknesses remain and the Council still has not established specific leave benefits of … establishment of eligibility requirements and contribution rates. Key Recommendation Clearly define the benefits that …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… staying within the statutory limit. Three of 5 reserve funds were overfunded and potentially unnecessary. District … trends or other identified analysis and use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andRoxbury Central School District – Financial Condition (2013M-207)
… was to evaluate the District’s financial condition for the period July 1, 2011, to May 23, 2013. Background The Roxbury … the cumulative effect of these variances generated over $2.4 million in operating surpluses for the fiscal years ending in 2008 to 2012. To reduce the year-end fund balances …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… Background The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town … personnel used competitive methods when purchasing goods and services not subject to competitive bidding. The … adopted a disaster recovery plan or breach notification policy. Key Recommendations Ensure that District personnel …
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)
… Purpose of Audit The purpose of our audit was to determine whether … distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any …
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)
… and accurate accounting records were maintained, that bank reconciliations were performed, that the District’s … maintains adequate accounting records, reconciles bank accounts monthly and files the District’s AUD with OSC within 60 days after the close of the fiscal year, and provide for an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178