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VI.3.A Overview – VI. Budgets
… to another. These transfers are governed by various State statutes, depending on the type of transfer being performed. State Statutes State Finance Law §51 governs the movement of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… corrective action. Appendix C includes our comments on the Company’s response. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York State Office of the State Comptroller’s (OSC) authority as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71CUNY Bulletin No. CU-289
… Staff Nurse – Hourly 1/1/04 1/1/05 1/1/06 Day $24.75 $25.43 $25.94 Evening $27.65 $28.41 $28.98 Night $28.40 $29.18 … Health Specialty Differential in the amount set forth below provided the employee is Active on the payroll (“paid … Health Specialty Differential in the amount set forth below: Effective Hourly Employees Working 950 or More Hours …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-289-retroactive-cuny-salary-and-other-increases-employeesDiNapoli & NYC Make it Easier to Save for College
… to attend college. We're grateful to New York City and to NYC Kids RISE for their efforts to increase college … Office of the State Comptroller by the Mayor's Office and NYC Kids RISE. "The elimination of the minimum contribution … the Mayor's Office of Media and Entertainment and chair of NYC Kids RISE . "The NYC Kids RISE Save for College Program …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… select real property tax exemptions. Key Findings We reviewed 125 agricultural, senior citizens and veterans …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173State Agencies Bulletin No. 901
… April 3, 2009, OSC will process the following: Terminate all recipients of the annuity payments from PayServ, the … of TER/TER (Term), effective March 1, 2009. Inactivate all Position numbers associated with the annuity, effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/901-termination-payserv-processing-and-payments-recipients-blind-veteransTown of Amherst – Sexual Harassment Prevention Training (S9-23-9)
… sexual harassment prevention training (SHP Training). Key Findings SHP Training was provided to employees and … officials did not complete the annual SHP Training. Key Recommendation Town officials should monitor the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-amherst-sexual-harassment-prevention-training-s9-23-9Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials … (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 250 total … Key Recommendation County officials should continue to monitor completion of annual SHP Training by all employees …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… were paid more than $1 million during the audit period. Have written agreements for four professional service … or approve detailed resolutions for all individuals and firms that provide professional services. District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalTown of Almond - Tax Collection (2019M-188)
… of receipt for tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit collections in a …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… Town Assessor properly administered select real property tax exemptions. Key Finding We reviewed 101 properties with … Town Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Bainbridge Fire District - Board Oversight (2018M-252)
… the Treasurer’s reports on a monthly basis and reviewed all claims before payment. Although the Treasurer’s financial … records and reports accurately and properly accounted for all financial activities, the Board did not provide for an …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252Unified Court System Bulletin No. UCS-191
… employees. Affected Employees Unrepresented employees in Bargaining Units 86 and 88 who had an increase in salary deferred effective 3/29/12 or later Effective … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-191-unified-court-system-ucs-salary-restorations-unrepresentedCUNY Bulletin No. CU-270
… T9, SF, TU, SJ, TJ, TP, U6, TK, TY and U3 who are Active, on a Leave of Absence or on a Paid Leave of Absence on September 29, 2006 and September 30, 2006 are eligible for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-270-2006-cuny-1-blue-and-white-collar-salary-increase-districtVI.1.A Budgetary Chartstrings – VI. Budgets
… The Chart of Accounts (COA) is the foundation of the SFS and provides the State with an organized structure for identifying financial … – Using Tree Viewer published to SFS Coach. SFS Coach is accessible from the SFS home page after logging in with … The Chart of Accounts COA is the foundation of the SFS and provides the State with an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1a-budgetary-chartstringsState Agencies Bulletin No. 1660
… union-related deductions will be affected. OSC Actions OSC is currently programming changes in PayServ to prevent agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesRochester City School District – Payroll and Procurement (2016M-435)
… comply with competitive bidding requirements for all applicable purchases made using the District’s regular … Develop adequate monitoring procedures to verify that all payroll-related payments are accurate. Revise the policy … strict adherence to the updated safeguards. Require all cardholders and supervisors to attend training on p-card …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over selected financial … District provides services and funds projects related to the conservation of soil and water resources, the … member provided a third version. All three versions were different and no one was able to confirm which budget, if …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-over