Search
SUNY Bulletin No. SU-183
… employees in Bargaining Unit 08 with who are active or on an approved leave of absence on 6/30/11 Background Chapter 113 of Laws of 2008 implemented the agreement between the State of New York and UUP and provides for Discretionary Salary Increases for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-183-2011-uup-1-discretionary-increaseWaterford Volunteer Fire Department – Cash Disbursements (2015M-78)
… of our audit was to review internal controls over the Department’s cash disbursements process for the period June … January 31, 2015. Background The Waterford Volunteer Fire Department is a volunteer organization that provides fire … Waterford Volunteer Fire Department Cash Disbursements 2015M78 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/06/19/waterford-volunteer-fire-department-cash-disbursements-2015mRoosevelt Union Free School District - Information Technology (2019M-193)
… officials established adequate controls to help prevent and properly respond to a malicious attack of the District’s … The District’s IT Department did not provide employees and officials with IT security awareness training. Key … for ensuring computerized data is secure, identifying and recommending technology solutions to the Board, ensuring …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193CUNY Bulletin No. CU-609
… processing of the December 2017 minimum wage increases for hourly employees in the titles of College Assistant, EOC … and Campus Security Assistant and provide instructions for increases not processed automatically. Affected Employees … implementation of an increase to minimum wage in December for years 2016, 2017 and 2018 for Classified Staff White …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-609-minimum-wage-increases-certain-hourly-cuny-employeesOpinion 97-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … to establish a special district for the operation and maintenance of street lighting. You ask whether a county … whereby benefited properties would be assessed for the cost of operating and maintaining street lights …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Opinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … establish a joint fire district that would encompass only the area of the coterminous townvillage …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2AFR Modernization - Validation Rules in the Statement of Indebtedness
In this session, you will learn how to resolve broken validation rules (edits) in the Statement of Indebtedness. Our staff will provide some live examples in the application and will demonstrate resources being developed to assist you.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-validation-rules-statement-of-indebtedness-02-10-2022.pdfBorder City Hose Company – Financial Oversight (2025M-39)
… Inc. (Company) officers provided adequate oversight of Company operations to ensure financial activities were properly recorded and reported and that resources were adequately safeguarded. … Key Findings Company officers did not provide oversight of Company financial operations by performing even the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Office of Children and Family Services - Financial Oversight of the Advantage After School Program (2016-S-39) 90-Day Response
To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s39-response.pdfCompliance With Executive Order 95 (Open Data) 2020-S-36
To determine whether the Olympic Regional Development Authority (ORDA) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services under EO 95.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s36.pdfVillage of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the internal controls over financial records and reports … Village of Cuba Sewer Fund Financial Condition and Records and Reports 2013M15 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Constitutional Debt Limit
… In New York State, there are limits to how much debt a local … or school district can incur. For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitCUNY Bulletin No. CU-294
… Purpose To provide agencies with information for the manual processing of the Ratification Bonus. Affected Employees Annual and hourly … This bulletin provides agencies with information for the manual processing of the Ratification Bonus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-yorkTown of Harrison - Budgeting Practices (2018M-142)
Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrison.pdfNew Lebanon Central School District - School District Website (S9-19-37)
Determine whether the New Lebanon Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-school-district-s9-19-37.pdfTown of Villenova – Purchasing (2014M-52)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period of January 1, 2013 through January 24, 2014. … The purpose of our audit was to evaluate internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52Village of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… report – pdf] [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Village of … The purpose of our review was to assess the Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fState Agencies Bulletin No. 1112
… Purpose To notify agencies that the pensionable overtime earnings limit for calendar year … dated 1/12/12 Background In accordance with Chapter 504 of the Laws of 2009, the overtime limit will be increased by three percent … To notify agencies that the pensionable overtime earnings limit for calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1112-tier-5-pensionable-overtime-earnings-limit-calendar-year-2012-employeesMedicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured … April 1, 2017 through September 30, 2017. Background The Department of Health (Department) administers the State’s … To determine whether the Department of Healths eMedNY system reasonably ensured …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017State Agencies Bulletin No. 1367
… Purpose To notify agencies that the pensionable overtime earnings limit for calendar year … 14, 2015 Background In accordance with Chapter 504 of the Laws of 2009, the overtime limit will be increased by three percent … To notify agencies that the pensionable overtime earnings limit for calendar year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1367-tier-5-pensionable-overtime-earnings-limit-calendar-year-2015-employees