Search
Oversight of Complaint Activity
… feel they have not obtained a satisfactory resolution of a complaint with a utility regulated by the Commission may file a complaint with the Commission. OCS utilizes a complaint database to record and monitor complaints received. …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityVillage of Catskill – Accounting Records and Reports (2024M-66)
… to the general ledger cash balances. As a result, there is a greater risk that errors and/or irregularities could …
https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66All Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… $1.3 million in reimbursable expenses. All Services' CFR for the fiscal year ended June 30, 2011 had not been … - Compliance With the Reimbursable Cost Manual (2011-S-13) State Education Department: IncludED Educational …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 261
… Purpose To notify agencies of changes to the Master File and to provide the Master File layout. Affected Employees Payroll and systems staff in agencies that use the PaySR Master File. Payment Date(s) Paychecks dated June 14, 2001 … To notify agencies of changes to the Master File and to provide the Master File layout …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/261-changes-master-fileContract Advisory No. 23
… to maintain the accuracy of Authorized Signature Forms ( AC 1782-S ) Guidance : As referenced in the Guide to … of Contracts (BOC) uses the Authorized Signature Form ( AC 1782-S ) to validate signatures on contracts, amendments, … a new signatory, State agencies must submit an original AC 1782-S to OSC’s BOC. The agency head or designee must sign …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/23-authorized-signature-form-ac-1782-seLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and links to resources. If there are additional topics … Reporting Abandoned Property Videos and Resources explanation and guidance on reporting …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesFind Accounting Policies and Operational Guidance
Find Accounting Policies and Operational Guidance
https://www.osc.ny.gov/state-agencies/guidance/find-accounting-policies-and-operational-guidanceState Agencies Bulletin No. 1118
… Purpose To inform agencies of the content information for the 2011 Form W-2. Affected Employees According to IRS Publication 15, … To inform agencies of the content information for the 2011 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… Purpose To inform agencies of the content information for the 2012 Form W-2. Background According to IRS Publication 15, … To inform agencies of the content information for the 2012 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012State Agencies Bulletin No. 1603
… for processing the 2017 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees Employees in the … Employees do not need to be currently enrolled in the Over 40 Comp Time II program or be currently employed in an … End Date: Same as Earnings Begin Date Earn Code: 40C – Over 40 Cash Out CSEA Hours: Number of hours to be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1603-2017-csea-and-pef-over40-comp-time-ii-cash-outAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… assistance to businesses to encourage various types of economic development projects. The AIDA Board (Board) is responsible for the general management and control of AIDA, including project approval and monitoring. An … including one active bond and 15 active Payments in Lieu of Taxes (PILOT) agreements. AIDA also had approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… assistance, including tax exemptions (e.g., real property, mortgage recording and sales and use taxes), to businesses to … various types of economic and community development. In return for financial assistance, project owners who receive … over job performance, sales and use tax exemptions, mortgage recording tax exemptions and capital investments. …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… to monitor staffing levels and establish an optimal staff size by analyzing staff needs over all functions and …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218State Agencies Bulletin No. 2227
… a delay in these early deposits may not constitute late payment of the NYS payroll. Agency Actions: Agencies should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2328
… a delay in these early deposits may not constitute late payment of the NYS payroll. Agency Actions: Agencies should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… provisions of the agreements between Empire and its member hospitals. The audit covered the period from January 1, 2012 … in accordance with agreements they negotiate with member hospitals. Payments for hospital services are generally based on standard fee schedules. However, hospitals may be entitled to additional payments for special …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughState Agencies Bulletin No. 2420
… for enactment of the 2026-27 NYS budget, OSC would like to provide notice of the possible impact to the upcoming paycheck distribution and release of direct … pay cycle may be affected. *This does not apply to employees of the State University of New York (28***, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2420-paycheck-distribution-and-release-direct-deposit-funds-preparationAdditional Benefit Information – Special 20- and 25-Year Plans
… The new Section 383-e and 383-f retirement plans do not affect the following: …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/additional-benefit-informationCreating Healthy Schools and Communities Program
… Purpose The objective of our examination was to determine whether payments the Department of Health (Department) made for the Creating Healthy Schools … and in accordance with the terms and conditions of the grant contracts. Background The Department entered …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36