Search
Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… responsible for ensuring the school budget is well managed and operations are cost effective. Auditing provides your … board the best opportunity for improving fiscal management and protecting taxpayer dollars through expert and independent review. Use this reference guide to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesCUNY Bulletin No. CU-534
… the eligibility criteria Background Section 2.3.3 (18) of the CUNY Personnel Rules and Regulations, provides for a … Lump Sum Merit Award payment distributed upon approval of the Vice Chancellor of Human Resources. Award amounts may not exceed 4% of an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-534-lump-sum-merit-awards-non-managerial-classified-employeesState Agencies Bulletin No. 2117
… agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges, and Direct … deposits are returned from their financial institution for any reason, whose direct deposit is reversed due to an … a check exchange, and who request a Payroll Check Reissue for any reason are affected. Background The Statewide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Agencies Bulletin No. 322
… Purpose To provide agencies with schedule for payroll submission and the availability of dates for payroll reports and files. Effective Date Fiscal Year 2002 - 2003 Deadlines For agencies paid on a lag basis, the submission deadline is … To provide agencies with schedule for payroll submission and the availability of dates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesArrochar Meats, Inc.
… Purpose The objectives of our examination were to determine whether the Division of Military and Naval affairs (DMNA) conducted appropriate … appropriate prices, and received the quality and quantity of goods and services it procured during its response to … The objectives of our examination were to determine whether the Division of …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incPatient Safety Center Activities and Handling of Revenues
… Objectives To determine whether the Department of Health (Department) is … by a physician with a history of negligence unknown to the patient. Pursuant to the Act’s amendments to the Public Health Law (PHL), a PSC … To determine whether the Department of Health is meeting the …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesUnified Court System Bulletin No. UCS-344
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the … are considered taxable income. Therefore, the value of this benefit will be added to the employee’s taxable gross … that non-resident aliens are eligible to receive this benefit. The Earnings Codes used to process the benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsState Comptroller DiNapoli Releases School Audits
… including verifying the quantity of fuel purchased, controlling fuel access, monitoring fuel usage and performing inventory reconciliations. As a result, the transportation supervisor did not update fuel … years auditors reviewed. Appropriating fund balance that is not needed circumvents the statutory limit. Auditors found …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… to ensure financial operations are properly managed. This includes ensuring comprehensive records are maintained, … comment on the Department’s response letter. We conducted this audit pursuant to Article V, Section 1 of the State … action plan (CAP) that addresses the recommendations in this report and forward it to our office within 90 days. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mState Agencies Bulletin No. 621
… 2368 Purpose To provide information to agencies on the use of Deduction Code 433, Unemployment Insurance Owed. This … Employees Employees who have received an overpayment of unemployment insurance benefits, as determined by the New York State Department of Labor Effective Date(s) Immediately Background Involuntary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedUnified Court System Bulletin No. UCS-357
… Purpose: The purpose of this bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit. Affected Employees: … The purpose of this bulletin is to inform agencies of the processing of the 2025 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-357-prepaid-legal-service-benefit-unified-court-system-ucsCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent … claims auditor to determine whether the claim was a valid legal obligation, a proper charge against the District, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84State Agencies Bulletin No. 1166
… Plan and to provide a new earnings code and procedures for processing refunds for affected employees. This new earnings code is ONLY to be used for this purpose; any other adjustments should be entered … Plan and to provide a new earnings code and procedures for processing refunds for aff …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedSelected Aspects of Incident Intake and Investigation
… Purpose To determine whether the Justice Center for the Protection of … People With Special Needs (Center) met its responsibility to operate a hotline, establish a database of reported … To determine whether the Justice Center for the Protection of People With Special Needs Center met …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationOpinion 97-10
… (authority to use for construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: A fire district may not enter into a … term. You ask whether a fire district, pursuant to General Municipal Law, §109-b, may enter into a lease-purchase … slab. You state that it has been argued that, because the building may be removed after it is constructed, it may be …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Street Construction-Related Permits
… all street construction permittees have complied with the application requirements and permit conditions, including completing the project by the … Permit Management System (NYCStreets), an online application. An applicant must first register by submitting a … all street construction permittees have complied with the application requirements and permit conditions including …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsArea #1 – IT Policy – Information Technology Governance
… damaged or compromised by unauthorized or inappropriate access and use. At a minimum, IT policies should include: … (State Technology Law) requires municipalities and other local agencies to have a breach notification policy or local … online banking activities. The policy should identify what online banking activities are allowed; who is authorized …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… notifies the payee that the proceeds of the uncashed check(s) will be turned over to the Abandoned Property Fund unless the check is cashed, or a claim is made to the issuing agency for a replacement check. First class mailings are not required where: the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentXIV.15 Updating Agency Contacts – XIV. Special Procedures
… of Operations (OOO) maintains agency contact information for various audit and operational purposes. The OOO requires … to complete their verification. CONTACT INFORMATION FOR FINANCIAL FUNCTIONS Agencies must review and update … The following chart lists the types of contacts stored for financial functions: Contact Type Contact Description …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
Saratoga County Industrial Development Agency Project Monitoring and Grant and Loan Program 2015M85
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-project