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Forms and Templates
… Analysis of Monthly Cash Receipts and Disbursements [pdf] Analysis of Monthly Disbursements and Debt Services … Charter Template [pdf] BOCES Annual Report Certification Form [pdf] Conflict of Interest Poster [pdf] Debt Statements: For use by cities having a population of more than 125,000 …
https://www.osc.ny.gov/local-government/required-reporting/forms-and-templatesSaranac Fire District – Board Oversight (2025M-139)
… action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State … responsibility to initiate corrective action. Pursuant to Section 181-b of New York State Town Law, a written corrective action …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139Payroll Improvement Project Bulletin No. PIP-015
… conversion may be directed to the Payroll Improvement Project mailbox. Please include bulletin number PIP-015 in … Payroll Improvement Project Bulletin No PIP015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772Eldred Central School District – Budget Review (B4-15-3)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Eldred Central … in Orange and Sullivan Counties, has a tentative budget for fiscal year 2015-16 of approximately $16.6 million. Key Findings Except for the items noted, we found the significant revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Bolton Fire District – Credit Cards (2017M-180)
… Audit The purpose of our audit was to determine if claims for credit card bills were audited and paid timely and the purchases were for appropriate purposes for the period January 1, 2016 through April 30, 2017. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/10/bolton-fire-district-credit-cards-2017m-180State Agencies Bulletin No. 1852.1
… and provide instructions for reporting the taxable value of personal use of an employer-provided vehicle and … ongoing COVID-19 pandemic, IRS (Internal Revenue Service) Notice 2021-07 provides temporary relief for employers and … employee’s taxable gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedCayuga County – County Bridge Maintenance (S9-13-4)
… includes a Highway Superintendent and a senior engineer technician who are directly involved with the oversight of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4City of Yonkers – Budget Review (B18-6-6)
… all of the $24.1 million projected unassigned fund balance at the end of the 2017-18 year; however, this appropriation … be used. If the fund balance is not approved or available at year end, the District could have a $24.1 million budget … it as necessary. Develop a plan to maintain fund balance at a reasonable level. Review the revenue estimates for …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6CUNY Bulletin No. CU-736
… Affected Employees: CUNY employees in the title of Painter and Supervisor Painter are affected. Background: A Consent Determination has … be reported as follows: Earnings Begin Date: Enter the first date to be adjusted. Earnings End Date: Enter the last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-736-cuny-painter-and-supervisor-painter-retroactive-rateTown of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place … 1, 2013 through April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of … Town of Minerva Payroll and Cash Receipts 2015M342 …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342DiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… reimbursed providers for excessive services, including 41 dental exams for one patient over three years and identified … the same as non-APG claims. Most of the payments were for dental procedures totaling $17.5 million. Medicaid limits … charged with or found guilty of crimes that violate health care programs’ laws or regulations. DOH terminated eight of …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Berkshire , Bethlehem Public Library , Town of Cherry … Fort Ann , Town of Islip Industrial Development Agency , Town of Laurens , Volunteer Firemen’s Benevolent Association … Town of Berkshire Bethlehem Public Library Town of Cherry …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsNiagara Falls City School District – Fuel Accountability (2015M-178)
… $126.4 million. Key Findings The main transportation contractor did not reimburse the District for all fuel used … non-District purposes. District officials permitted the contractor to control the entire fuel accountability process. … for District purposes and seek reimbursement from the contractor for excess fuel use for the period July 1, 2013 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Watervliet City School District – Payroll and Claims Processing (2013M-4)
… the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The … operating expenditures totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Payroll Improvement Project Bulletin No. PIP-010
… plans will be maintained separately in v 9.2. Refer to Payroll Bulletin PIP-014, ORP/VDC Arrears Deductions for … questions related to this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin … Payroll Improvement Project Bulletin No PIP010 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92Operational Advisory No. 29
… assign the new role of NYF_AGY_AP_PYM_STOP_REQ to agency staff that will enter stop payment requests directly into the … they work on assigning the required SFS role to agency staff. Agencies will no longer need to email an AC3337 to OSC … handbook ‘Agency Stop Payment Request’ and job aids to SFS Coach on July 1, 2025. Reference: Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/29-gfo-updates-reissuing-or-cancelling-refund-vendor-employee-expense-or-sspWillsboro Fire Department – Financial Operations (2014M-206)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … bylaws. Department officials did not review and approve all bills prior to payment or document approval in … policies for cash receipts and disbursements. Review and revise the Department’s bylaws to include the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Rockland County – Budget Review (B6-13-22)
… Rockland County Budget Review B61322 …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Available Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … your lifetime, with the additional guarantee that if you live for less than five years or ten years after retirement, …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of … New Suffolk Common School District Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013m