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Introduction – Travel and Conference Expense Management
… travel as part of their official duties, whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and … A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionTuckahoe Common School District – Purchasing (2013M-158)
… 2011, to February 28, 2013. Background The Tuckahoe Common School District is located in Suffolk County in the Town of … Tuckahoe Common School District Purchasing 2013M158 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… balance sheet reports to the Board or comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports (AFRs) with the New York State Office of the State Comptroller (OSC). Furthermore, the Board did not …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Alden Central School District – Fuel Management (2024M-90)
… – pdf] Audit Objective Determine whether Alden Central School District (District) officials properly managed fuel … Determine whether Alden Central School District District officials properly managed fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… resolution before being overspent. Ensure that reserve funds are expended for the purpose for which a reserve was …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyVillage of Almond – Transparency of Fiscal Activities (S9-24-14)
… Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State … of Almond Village Board of Trustees Board Conducted an annual audit of the Village Chief Fiscal Officers CFO …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Main-Transit Fire Department – Credit Cards (2024M-77)
… and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we … written policies or procedures to clarify the types of discretionary spending (meals, entertainment or gifts) … Department officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Town of Paris, in Oneida County. The District is governed by a five-member Board of Fire Commissioners and has an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Crystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … appointed by the Village Board. Operating expenses for the 2013-14 fiscal year totaled approximately $2.36 … commingled bank accounts and accounting records for the three entities. The Agency inappropriately gifted …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… activities for the period October 1, 2012 through March 12, 2015. Background The Village of Fairport Industrial … if it is a department of the Village of Fairport Office of Community and Economic Development, which inappropriately … to statutory amendments that require IDAs to return such funds to the affected taxing jurisdictions. The Agency made …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … An accounting firm prepares the accounting records, and the Executive Director provides the Board with financial … Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s … State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88State Agencies Bulletin No. 1660
… Purpose To notify agencies of the discontinuance of Agency Shop Fee … no longer have this fee deducted. Employees will continue to see their year-to-date (YTD) Agency Shop Fee deduction reflected on their … To notify agencies of the discontinuance of Agency Shop Fee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1660-agency-shop-feesUnified Court System Bulletin No. UCS-112
… Purpose To notify agencies of the new dues structure change and dues rate for New York State Court … Court Officers Association, OSC has implemented a new dues structure for employees in Bargaining Unit SR with Union Dues … (Code 243 ) and Agency Shop Fee (Code 210 ). The new dues structure changes the current $15.00 flat fee biweekly dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersSUNY Bulletin No. SU-164
… to the appropriate campus. This will eliminate creation of a check for the student which must be signed over to the … Deduction mailbox. Questions regarding the processing of scholarship payments may be directed to SUNY System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsService Retirement Benefit – State Police Plan
… at any age after completing 20 full years of creditable service. State Police officers must retire by the last day of … 60th birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are … to age. The Benefit With at least 20 years of creditable service , your pension will be: 50 percent of your FAE; plus …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitWhat to Report – Legacy Reporting
… Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary. Public … payments *As of July 1, 2019, public safety overtime that is paid by a public entity and meets other requirements must be reported, and is pensionable. If you have questions, visit our Public …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-reportReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptroller