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State Agencies Bulletin No. 990
… Purpose To provide agencies with instructions to pay the Firearms Training and Safety Incentive Program payment. … employees with Peace Officer status under Section 2.10 of the New York State Criminal Procedure Law who meet the eligibility as described below Background Pursuant to a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… including the ACIDA CFO and Director, and the County Planner. However, there were no written job duties for the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalFire Safety (2015-MS-1)
… December 31, 2013. Background The 2010 Fire Code of New York State (Fire Code) requires an approved fire safety plan and …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Opinion 89-43
… office of fire district treasurer may be abolished and replaced by an appointive office. Town Law, §174(2) … office of fire district treasurer may be abolished and replaced by an appointive office …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Overpayments of Certain Medicare Crossover Claims
… Medicare is the primary claims payer - and Medicaid, as a secondary payer, pays the individual's Medicare deductibles …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsProperty Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … primary residence and the total household income must be $500,000 or less) and the school district where the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… is a not-for profit corporation that operates under the Downtown Ithaca Alliance (DIA) and is charged with the … development, promotion, and management of the downtown Ithaca area. The DIA is governed by a 24-member … Downtown Ithaca Business Improvement District DIBID …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… The VMU assigns Special Use Vendor IDs starting with ‘0’. These Vendor IDs have been established for processing expenditures … State Business Unit to approve and establish a Special Use vendor for a business need. Process and Document Preparation: … The VMU assigns Special Use Vendor IDs starting with 0 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… system in an adequately ventilated or climate-controlled area that is protected from unauthorized access. …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Selected Aspects of Parking Violations Operations to Collect Fines and Fees
… identifies and collects fines and fees that are due for parking violations. This audit covered the period from … is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can issue parking summonses within New York City. During fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… and Town Justice as required. The Highway Superintendent does not maintain inventory records that collectively show …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… or revenue enhancements in its water operations and reduce electricity costs for the period January 1, 2011 to January … fees. Town officials did not seek competitive rates for electricity supply purchases or periodically review the rate they were paying with rates offered by other electricity suppliers. The Town could have saved as much as …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Comptroller DiNapoli Releases School Audits
… to ensure employees were accurately paid at their approved salaries or wages. Dobbs Ferry Union Free School District – … or days worked and board-authorized hourly rates or annual salaries. South Seneca Central School District – Financial …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Cash Flows Proprietary Funds For the Year Ended … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsFocus on Identity Theft
… important issue. IDENTITY THEFT REPORTS INCREASED 200% in New York State between 2019 and 2021. (Source: Federal Trade … fraud assistance . State Resources Office of the New York State Comptroller: Report allegations of fraud … Comptroller DiNapoli provides resources to help New Yorkers protect themselves from identity theft …
https://www.osc.ny.gov/reports/focus-identity-theftCity of Amsterdam – Budget Review (B25-5-5)
… deficits in the City’s general, transportation, sewer and recreation funds accumulated as of June 30, 2018. … which it was authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … fiscal year. Key Findings The significant revenue and expenditure projections in the 2025-26 proposed budget …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5State Agencies Bulletin No. 2357
… Lag 07/24/2025 08/21/2025 Eligibility Criteria: Employees in Bargaining Unit 06 who receive Earnings Code HZ5 and/or … the agency should follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or … as a Stop Payment Request with a reason of Exchange in PayServ. The Report of Check Exchange ( AC 1476-P ), Next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedElectronic Fund Transfer Instructions
… ). This is a secure and easy way to submit your reports and payments. If an … your bank for guidance with the transaction. Bank JP MORGAN CHASE Account Name SNY BUREAU OF ABANDONED PROPERTY … ADDTL represents an additional remittance on a previously filed report and payment. AUDIT represents payment as result …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsState Agencies Bulletin No. 1717
… ) will be posted to the PayServ Bulletin Board weekly to show the status of these transactions. This report will … State Payroll Services will issue payroll checks once per week through the Statewide Financial System (SFS). These … Notification Report (See Payroll Bulletin 1683 ) once per week on the PayServ Bulletin Board. The report will show …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1717-new-york-state-salary-exchange-and-reversal-checks-be-mailed-directlyTown of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and internal controls over purchasing for the period January 1, 2011 through March 29, 2013. Background …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208