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Introduction – Travel and Conference Expense Management
… travel as part of their official duties, whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and … A long line of audit findings have emphasized the need to provide guidance regarding the management of travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionTuckahoe Common School District – Purchasing (2013M-158)
… 2011, to February 28, 2013. Background The Tuckahoe Common School District is located in Suffolk County in the Town of … Tuckahoe Common School District Purchasing 2013M158 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… four-year terms. The Village’s general, water, and sewer funds’ total budgeted appropriations for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … An accounting firm prepares the accounting records, and the Executive Director provides the Board with financial … Board did not adopt a budget for the fiscal years 2011-12 and 2012-13, as required by the by-laws, and did not monitor …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… balance sheet reports to the Board or comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports (AFRs) with the New York State Office of the State Comptroller (OSC). Furthermore, the Board did not …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… Almond (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State … of Almond Village Board of Trustees Board Conducted an annual audit of the Village Chief Fiscal Officers CFO …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … year 2022-23, the Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Main-Transit Fire Department – Credit Cards (2024M-77)
… and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we … written policies or procedures to clarify the types of discretionary spending (meals, entertainment or gifts) … Department officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Unified Court System Bulletin No. UCS-112
… Purpose To notify agencies of the new dues structure change and dues rate for New York State Court … Court Officers Association, OSC has implemented a new dues structure for employees in Bargaining Unit SR with Union Dues … (Code 243 ) and Agency Shop Fee (Code 210 ). The new dues structure changes the current $15.00 flat fee biweekly dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-112-dues-structure-change-members-new-york-state-court-officersService Retirement Benefit – State Police Plan
… at any age after completing 20 full years of creditable service. State Police officers must retire by the last day of … 60th birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are … to age. The Benefit With at least 20 years of creditable service , your pension will be: 50 percent of your FAE; plus …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local … A) law [pdf]. Determines How Local Governments Report Tax Cap Information Local governments and school districts … in a reserve fund if a local government: exceeds the tax cap due to clerical or technical errors; or exceeds the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerOpinion 98-17
… provisions. [Emphasis added] The term "public entity" is defined to include a town (Public Officers Law, … "boilerplate" language providing that the authority is "created and established" for the town (Public Housing … between the town and the housing authority, it is our opinion that the town is a municipality for whose …
https://www.osc.ny.gov/legal-opinions/opinion-98-17XI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units about the procurement process in the Statewide Financial System. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewAbout an Employer’s Role – What Every Employer Should Know
… responsibilities you have as a participating employer is ensuring every employee is aware of the opportunity to join NYSLRS. By law, employers … The accurate and timely reporting of employees’ salary is extremely important because the reported salary determines …
https://www.osc.ny.gov/retirement/employers/partnership/about-employers-roleV.3.D Accounts – V. Chart of Accounts (COA) Governance
… the SHARE SetID, which means all agencies will be able to access the complete list of Account codes in the SFS. The Account ChartField is … of conversion-only and configuration-specific values, to which alphanumeric values have been assigned for easy …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… was to examine the District’s procurement of professional services and maintenance of fuel inventories for the period … special district that provides refuse and recycling pickup services to 32,000 homes in Elmont, Franklin Square, North … require the use of competitive methods for professional services. District officials paid three professional service …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Town of Dover – Financial Activities (2013M-139)
… internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. … an elected Town Supervisor. Total budgeted expenditures for the 2012 fiscal year were approximately $4.4 million. Key … year. Conduct a thorough and deliberate audit of claims for payment against the Town before they are paid, ensuring …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… 27, 2013. Background The Town of Ripley is located in Chautauqua County and had a population of approximately … budgets for one district were unreasonable, resulting in annual operating deficits and declining surplus. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… through January 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately 12,000. The Town is governed by an elected five-member Town Board, which is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Village of Great Neck – Transparency of Fiscal Activities (S9-24-20)
… – pdf] Audit Objective Determine whether the Village of Great Neck (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Great Neck Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-great-neck-transparency-fiscal-activities-s9-24-20