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Accounts Payable Advisory No. 28
… Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Chapter XIII, … Guidance : Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, Rules and Regulations requires the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationVillage of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… The Board has not implemented compensating controls to address the lack of segregation of duties performed by the … There was no evidence that the Board conducted an audit of claims. Although fuel consumption records were kept for … to the Treasurer preparing pay checks. Perform a thorough claims audit and approving claims before the Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1State Agencies Bulletin No. 1858
… is to provide agencies information regarding the outreach and escheatment of uncashed payroll checks for calendar year … that remain uncashed as of March 26, 2021 will be stopped and the funds will be remitted to the NYS Office of Unclaimed … for payroll checks issued between January 1, 2019 and December 31, 2019. Eligibility Criteria Employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksTown of Bangor – Board Oversight (2012M-193)
… The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for … The Board is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board … did not audit the records of the Supervisor, Town Clerk, Dog Control Officer and Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Financial Condition and Selected Expenses
… obligations. In addition, a Franchise Oversight Board (FOB) was formed to oversee NYRA’s financial operations. In … the franchise is terminated before that time. However, the FOB stressed the need for NYRA to develop a plan to become … was not prescribed by the Franchise Oversight Board (FOB) or any other authoritative NYRA guidance. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Homer – Non-Payroll Disbursements (Cortland County) The board and supervisor did not provide adequate oversight of … result, the town made duplicate payments totaling $79,806, and has an increased risk that errors or irregularities could …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Mid-Hudson Region Shows Economic Strength Following Recession
… same purpose. In addition, residents of Yonkers pay the only local income tax in the state outside of New York City. …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-mid-hudson-region-shows-economic-strength-following-recessionState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… Department of Health (DOH) is not adequately overseeing adult care facilities, risking the health and safety of … documentation to show critical problems were corrected. “Adult care facilities across the state have a responsibility … then vulnerable residents could be left at risk.” Adult care facilities are primarily home to the elderly who …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsControls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… Objective To determine the extent of implementation of the seven … and Community Supervision (DOCCS) provides access to tablets and kiosks at no cost to Incarcerated Individuals (or Individuals) through a … To determine the extent of implementation of the seven …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followControls Over Equipment (Follow-Up)
… The New York City (NYC) Health and Hospitals Corporation’s (H+H) capital assets include land, buildings, construction in …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followCUNY Bulletin No. CU-602
… to include additional information required for OSC’s audit and approval. Effective Date Immediately Agency Actions … form requires agencies to provide additional information and certify that they have verified all prior service with … plan providers. The fields below have been added and should be completed by the Agency: Last 4 of SSN Hire …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-602-revised-form-tiaa-eligible-employeesVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… – pdf] Audit Objective Determine whether the Village of Copenhagen (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officers’ (CFO) financial records and reports, Filed the required Annual Financial … Determine whether the Village of Copenhagen Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Administration of the Article 8-A Loan Program (Follow-Up)
… making other needed repairs. We found that HPD does not verify the accuracy of building owner affidavits submitted to … Program ( 2013-N-4 ) NYC Department of Consumer Affairs: License Fee Revenues ( 2010-N-1 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followVillage of Addison – Payroll (2024M-12)
… established policy and collective bargaining agreement (CBA) regarding employees’ leave benefits. As a result of the …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Contract with EBSCO Subscription Services, Inc. (Follow-Up)
… journals, magazines, and other literary materials to State agencies, political subdivisions, and other authorized … examined billings to one agency, the State University of New York, and found EBSCO was billing in excess of the $35 limit …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-followState Comptroller DiNapoli Releases Audits
… balance estimates required by Town Law. Long Lake Central School District – Capital Project (Hamilton County) District officials properly established, authorized contracts …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsDiNapoli: June Tax Receipts Down 17.3% From Last Year
… billion or 17.3 percent from the previous year, according to the monthly state cash report released by State … Division of the Budget withholds some payments in response to fiscal uncertainty. All eyes are on Washington. New York … and its localities badly need more federal aid if they are to respond fully to the COVID-19 crisis.” Other items of note …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-june-tax-receipts-down-173-last-yearLimitations – Career Plan
… overtime that can be included in your FAS calculation is limited to 15 percent of your salary in any given year. Tier … overtime that can be included in your FAS calculation is limited to 15 percent of your salary in any given year. …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – New Career Plan
… the calculation of your FAS, and the amount of overtime is limited to 15 percent of your salary in any given year. Tier … two participating employers. The amount of overtime is limited to 15 percent of your salary in any given year. …
https://www.osc.ny.gov/retirement/publications/1515/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… overtime that can be included in your FAS calculation is limited to 15 percent of your salary in any given year. Tier … overtime that can be included in your FAS calculation is limited to 15 percent of your salary in any given year. …
https://www.osc.ny.gov/retirement/publications/1513/limitations