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Remsen Central School District - Claims Audit Process (2019M-86)
… is accurate, properly supported, for a valid purpose and in compliance with required statues and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/remsen-central-school-district-claims-audit-process-2019m-86Richfield Springs Central School District - Fixed Assets (2019M-140)
… be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the incorrect …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… by as much as 9 percent and appropriated an average of $9.4 million of fund balance that was not always used. The District’s … fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeTown of Clayton - Justice Court Time and Attendance (2017M-286)
… (Clerk) reported hours on her Town of Clayton (Town) time sheets that coincided with hours worked at other municipalities. Key Findings Seventy of the 77 time sheets (approximately 91 percent) completed by the Clerk … approval. The Clerk reported 384 hours on her Town time sheets totaling $5,559 that coincided with hours worked at …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/10/23/town-clayton-justice-court-time-and-attendance-2017m-286Montezuma Fire District No. 1 - Board Oversight (2018M-54)
… adopting and implementing written policies and procedures for financial recording and monitor the District’s financial … submits all financial records and reports to the Board for audit. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/10/montezuma-fire-district-no-1-board-oversight-2018m-54Schenevus Central School District - Financial Condition (2018M-83)
… general fund balance decreased by $567,000 (39 percent) in 2016-17, and officials appropriated $300,000 of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Laurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… Properly managed reserves. Key Findings The school lunch fund has stabilized operating losses and reduced … potential efficiencies that will help ensure the school lunch fund is self-sufficient. The Board should: Review the … our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mVillage of Kaser - Refuse User Fees and Records (2018M-97)
… Determine whether the Village imposed refuse fees in excess of related expenditures and maintained appropriate …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… of opinion and we were unable to determine whether all water, sewer and refuse receipts were deposited. The former …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47State Comptroller DiNapoli Releases School Audit
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditState Comptroller DiNapoli Releases School District Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 2024
… Type 85, or ERS, Plan Type 87, are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2024-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireState Agencies Bulletin No. 2003
… garnishments per the agency responsibilities provided in Payroll Bulletin 331 . Questions: Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsCollateral Loan/Pawn Brokers
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan … property. For more information, see Report Unclaimed Funds to the State . Rules and Regulations Official …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersAlternative and Out-of-Service Death Benefits – State Police Plan
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative …
https://www.osc.ny.gov/retirement/publications/1518/alternative-and-out-service-death-benefitsNew York State Payroll
… Payroll Bulletins All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll … online training sessions, and recent presentations related to payroll services. Payroll Users Group The New York State …
https://www.osc.ny.gov/state-agencies/payrollAlternative and Out-of-Service Death Benefits – Forest Rangers Plan
… Alternative Death Benefits If you die while in service after having become eligible to … benefit will be paid. Out-of-Service Death Benefit If you are a vested member with at least ten years of credited service, have not retired, and you die more than one year after leaving public employment, …
https://www.osc.ny.gov/retirement/publications/1864/alternative-and-out-service-death-benefitsAlternative and Out-of-Service Death Benefits – Special 20- and 25-Year Plans
… Alternative Death Benefit If you die in service after you are eligible to retire, an alternative …
https://www.osc.ny.gov/retirement/publications/1517/alternative-and-out-service-death-benefitsEmployer E-News Archive — 2026
… is Up to Switch to Enhanced Reporting February 2026 New in Retirement Online Accrued Payments and Leave Credits Page …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026XII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… AND POLICIES The purpose of this section is to provide guidance to Business Units on year end payment processing and … The purpose of this section is to provide guidance to Business Units on year end payment processing and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processing