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South Glens Falls Central School District – Access Rights (2012M-257)
… period July 1, 2011, to September 30, 2012. Background The South Glens Falls Central School District is located in … South Glens Falls Central School District Access Rights …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/south-glens-falls-central-school-district-access-rights-2012m-257Village of Elmira Heights – Claims Auditing (2024M-44)
… Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited … Determine whether the Village of Elmira Heights Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Hammondsport Central School District – Investment Program (2024M-63)
… investment options, the District may have earned $738,137, or $416,821 more than earned. District officials did not: … the District’s investment program. Except as noted in Appendix A, District officials generally agreed with our recommendations. Appendix B includes our comments on the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-investment-program-2024m-63State Comptroller DiNapoli Statement on 2025 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following statement on New York City Mayor Eric Adams' 2025 State of the City address: “New York City is in a better financial … New York State Comptroller Thomas P DiNapoli released the following statement on New York City Mayor Eric Adams …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-2025-state-city-addressTown of Franklin – Financial Condition (2018M-8)
… Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The Town Supervisor did not provide the Board with complete financial reports or file annual financial reports (AUDs) with the Town Clerk or OSC. The Board did not audit the records or reports of the …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Accounts Payable Advisory No. 22
… a contract on a purchase order or voucher also facilitates Minority and Women Owned Business Entity (MWBE) reporting. …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/22-referencing-contract-numberTown of Colonie – Physical Accessibility to Programs and Services (S9-24-41)
… such as a wider accessible route at the main entrance ramp where the ramp changes direction. 15 components at the Public Safety …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41New York State Payroll
… Payroll Bulletins All State Agencies City University of New York Housing and Community Renewal Other Bulletins Payroll … Improvement Project State Police State University of New York Transportation Unified Court System Job Aids Payroll …
https://www.osc.ny.gov/state-agencies/payrollMonroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)
… Educational Services (BOCES) officials ensured credit card charges were properly approved, supported and for … Findings BOCES officials did not ensure that all credit card charges were properly approved and supported. Therefore, … Additionally, officials did not ensure that credit card charges were reconciled to receipts in a timely manner …
https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156Employer Education Seminars
… The work you do with NYSLRS is essential in making sure members … training seminars for benefit and reporting staff who work with NYSLRS as well as preretirement presentations for …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsPartial Lump Sum Payment – Special 20- and 25-Year Plans
… And once eligible, your cost-of-living adjustment (COLA) will be based on the amount of your reduced pension …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/partial-lump-sum-paymentService Retirement Benefits – Special 20- and 25-Year Plans
… a maximum of 62% of their FAE. Section 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension … a maximum of 62% of their FAE. Section 383-f is a 25-year plan, for Tier 2 and 3 members only. Do members in the Section 383-e or 383-f retirement plan have a backup plan? Yes, members within Section 383-e …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsSafety of Seized Dogs
… Purpose To determine if the Department of Agriculture and Markets (Department) adequately oversees the seizure of dogs to ensure their safety and protect the rights of owners. The audit covered the … 20, 2017. Background Article 7 of New York’s Agriculture and Markets Law (Law) empowers the Department to set …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsState Agencies Bulletin No. 1720
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll … and files Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates … To provide agencies with the schedule for payroll submission and the dates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1720-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1635
… Purpose To provide agencies with the schedule for payroll submission and the dates for availability of payroll … and files Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates … To provide agencies with the schedule for payroll submission and the dates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1635-schedule-agency-payroll-submission-and-availability-reports-and-filesState Comptroller DiNapoli Releases Municipal & School Audits
… $186,873 and reconciliations were not always performed or reviewed. Officials did not properly deposit and record … performed by staff were not always properly segregated or reviewed and the town board did not adopt a written … County) SHP training was not provided to all employees or any board members. Although employees are required to …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… registrations/licenses to operate, or referring the operator or facility for criminal prosecution. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesState Comptroller DiNapoli Releases School District Audits
… a combined cost of $88,931 did not have the required asset tags. Another 35 fixed assets with a combined cost of …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units on year end payment … and lapsing procedures. The appropriation lapsing date is the last date an appropriation can be legally used and is the date by which a Business Unit must process its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingState Agencies Bulletin No. 1816
… Miscellaneous Time Entry File Submission Online Deduction, Tax, and Direct Deposit Transaction Entry Electronic … deadline of taxes, the agency must send an email to the Tax and Compliance mailbox to report the problem. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1816-schedule-agency-payroll-submission-and-availability-reports-and-files