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State Agencies Bulletin No. 960
… Overtime compensation in excess of an annual ceiling is not considered pensionable earnings and is not included in the base to calculate employee contributions. The overtime ceiling is $15,000 in calendar year 2010 and will increase by 3% each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemState Agencies Bulletin No. 1971
… This bulletin is superseded by Payroll Bulletin No. 1971.1 . Purpose The purpose of this bulletin is to provide step-by-step guidance to enter a Direct Deposit … In PayServ version 9.2, the Employee Record (Empl Rcd) is no longer attached to an employee’s Direct Deposit record. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1971-direct-deposit-guidance-and-audit-queryConstitutional Debt Limit
… For counties, cities, towns and villages: The debt limit is a percentage of the five-year average full valuation of … districts (other than the Big 5 districts) The debt limit is a percentage of the current full valuation. …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitAccounts Payable Advisory No. 7
… with the GFO, Chapter XII, Section 5.B - Unique Invoice Number Requirements , Business Units must ensure there is a unique invoice number for each voucher. For information on how to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/7-complex-entity-barnes-nobleLima Public Library – Procurement (2017M-295)
Lima Public Library Procurement 2017M295
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Whitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Scio Central School District – Payroll (2017M-10)
… 22, 2016. Background The Scio Central School District is located in the Towns of Alma, Amity, Andover, Bolivar, … which operates one school with approximately 320 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/17/scio-central-school-district-payroll-2017m-10Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… 31, 2015. Background The Hamilton-Fulton-Montgomery BOCES is an association of 15 component school districts in … 15 component school districts and their 15,600 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mVillage of Tivoli – Procurement (2015M-79)
… through July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, Dutchess County, and has a population of approximately 1,100. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Village of Fultonville – Claims Auditing (2015M-106)
… 31, 2014. Background The Village of Fultonville is located in the Town of Glen, Montgomery County, and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Town of Carroll - Audit Follow Up (2013M-221-F)
… - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October 2019, in … The purpose of our review was to assess the Towns progress as of October 2019 in …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fSchodack Valley Fire District – Cash Disbursements (2016M-98)
… were adequately supported, properly authorized and for valid District purposes for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Schodack, Rensselaer County. … implemented adequate procedures over cash disbursements and disbursements were adequately supported, properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98West Valley Central School District - Financial Management (2018M-7)
… West Valley Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Opinion 2001-12
… library employees as a direct expense of the sponsor. This is in reply to your letter in which you ask whether the … Law §18, enacted originally by L 1981, chapter 277, is the principal defense and indemnification statute for … Officers Law §18[1][a][ii], [v]). The term "employee" is defined to include any person holding a position by …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Internal Control
… Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards … Federal Resources GAO Standards for Internal Control in the Federal Government (Green Book) Provides a framework …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlContract Advisory No. 22
… in the Statewide Financial System (SFS). Once OSC has closed a contract the SFS header status will display “Closed”. No further transactions can be processed against a contract in the “Closed” status. Contracts meeting the criteria below are …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/22-closed-contracts-statewide-financial-systemTown of Deerpark – Budget Review (B17-6-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key … Town of Deerpark Budget Review B17617 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Westmoreland Central School District – State Transportation Aid (2017M-220)
… of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Town of Tonawanda – Recreation Fees (2017M-133)
… Purpose of Audit The purpose of our audit was to review the Recreation Department’s cash … 1, 2016 through April 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population … Town of Tonawanda Recreation Fees 2017M133 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Union-Endicott Central School District – Financial Management (2016M-100)
… The Union-Endicott Central School District is located in the Town of Union in Broome County and the Town of Owego in Tioga County. The District, which operates six schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100