Search
Cattaraugus County – Court and Trust Funds (2014M-85)
… of Review The purpose of our review was to examine the County’s controls to safeguard and account for court and … may be provided to the court and then delivered to the County Treasurer. Payments made pursuant to court orders commonly …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85State Agencies Bulletin No. 1166
To inform agencies of changes made to the 20112012 CSEA Deficit Reduction 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-representedOpinion 97-10
… under which a contractor would build a firehouse on a concrete slab on fire district property and the fire district would … the structure would be constructed on and affixed to a concrete slab. You state that it has been argued that, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… for refund checks issued out of the Comptroller’s Refund Account and for payroll checks. The Department of Taxation … based on which bank account the original check was paid from. Comptroller’s Refund Account Outreach For the … the calendar year of issuance. OSC will complete this transfer for the Comptroller’s Refund Account and payroll …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentSelected Aspects of Incident Intake and Investigation
… The Center has law enforcement authority to protect and advocate for people with special needs who are served by six …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationXIV.15 Updating Agency Contacts – XIV. Special Procedures
… Comptroller’s (OSC) Office of Operations (OOO) maintains agency contact information for various audit and operational … State Comptrollers OSC Office of Operations OOO maintains agency contact information for various audit and operational …
https://www.osc.ny.gov/state-agencies/chapter-xiv15/xiv15-updating-agency-contactsStreet Construction-Related Permits
… have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT … such as licensed master plumbers. DOT’s Bureau of Permit Management and Construction Control is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsCUNY Bulletin No. CU-534
… CUNY Central Office for review/approval: Personnel Action Form (PAF). Verification of acceptable Time and Leave … Resources or designee. A copy of the signed authorization form and PAF must be provided to OSC with the transaction. A roster, in Excel format, including the Lump Sum Merit Award payment amount, …
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. 621
… To provide information to agencies on the use of Deduction Code 433, Unemployment Insurance Owed. This bulletin … involuntary payroll deduction may be initiated. Deduction Code 433, Unemployment Insurance Owed, is used for this purpose. This code can only be used by an agency when its use is authorized …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… of education (board), you’re responsible for ensuring the school budget is well managed and operations are cost … hire or appoint immediate or close family members of a school board member, school district (district) employee or contractor. This … CostSaving Ideas School District Auditing Roles Responsibilities and Resources …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesState Agencies Bulletin No. 2117
… available to process a Report of Check Returned for Refund or Exchange (AC-230) until after the SFS blackout period … the payroll office of a direct deposit account change or closure during the SFS black out period, ensure the … may be directed to the DD Returns and Reversals mailbox or the Payroll Reversal and Exchange mailbox, as appropriate. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsArrochar Meats, Inc.
… direction and oversight of DMNA. Arrochar Meats is a food catering business located in Staten Island, New York, that regularly provides food to the New York Army National Guard (National Guard). We … to fuel and 16 vouchers totaling $78,062 related to food DMNA purchased from Arrochar Meats during the period …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/arrochar-meats-incPatient Safety Center Activities and Handling of Revenues
… and Quality Improvement Act of 2000 (Act), enacted October 6, 2000 and known as Lisa’s Law, was named after Lisa …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesState Comptroller DiNapoli Releases School Audits
… $300,000 of fund balance each year and increase real property taxes to close budget gaps. However, the district …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 322
… representative must contact the Payroll Systems Reporting Team at (518) 402-4168 or (518) 473-7426 to report the … Unclassified service of the State University of New York Legislative agency Department of Parks and Recreation as an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesCanisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or … to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… oversight of financial operations? Audit Period January 1, 2023 – January 8, 2025 Understanding the Program The Board must provide … Department’s disbursements totaled $174,302 from January 1, 2023 through May 31, 2024. Audit Summary The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mAre You Vested? And What It Means
… Are You Vested? Being vested means that you have earned … 4 members who have at least five years of credited service are vested. As of April 9, 2022, Tier 5 and 6 members also … service retirement benefit. Effective immediately, if you are a Tier 5 or 6 member with five or more years of service …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansOpinion 88-62
… reserve fund to finance) REFUSE AND GARBAGE -- Solid Waste Facility (creation of capital reserve fund to finance … separation, treatment, processing and disposal of solid waste and, for these purposes, to construct, operate and … grass cover crop, and sufficient grading to direct water off the fill area so as to minimize infiltration and preclude …
https://www.osc.ny.gov/legal-opinions/opinion-88-62State Agencies Bulletin No. 2325
… the employee remains eligible. Command Pay (Earnings Code COM) Earnings Code: COM Effective Date 2025 Increase: 03/27/2025 Annual Addl … the appropriate Earnings Code: Command Pay (Earnings Code COM) Earnings Code: COM Effective Dates: 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2325-april-2025-increases-premium-overtime-administrative-maintenance-pay