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Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over Court operations for the period January 1, 2012, through June … The purpose of our audit was to review the Towns internal controls over Court operations for the period January 1 2012 through June …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Other Bulletin No. 44
… in Bargaining Unit 96 in the SCF with an increment code of 1976-2013 who meet the eligibility criteria Background The Division of the Budget Bulletin D-1137 provides for payment of the 2018-2019 Longevity Payment effective April 2018 as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-44-april-2018-state-university-construction-fund-scfState Agencies Bulletin No. 1941
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2021 PEF Performance Advances and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1941-october-2021-public-employees-federation-pef-performance-advancesHughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… Purpose of Audit The purpose of our audit was to examine the controls over cash … The Hughsonville Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mColumbia County – Procurement (2017M-249)
… and services that GML does not require to be competitively bid. The County procured goods and services in accordance …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… was to assess internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in … Wyandanch Public Library Oversight of Library Resources 2013M399 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Bolivar – Community Development Block Grant (2013M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for … The purpose of our audit was to evaluate the Towns financial management of the Community Development Block Grant CDBG program for the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Village of Schoharie - Board Oversight (2018M-184)
… The Clerk-Treasurer and Deputy Clerk Treasurer perform all cash receipts and disbursements duties with little …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184City of Yonkers – Budget Review (B17-6-11)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of … City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2017-18 and the related justification … City of Yonkers Budget Review B17611 …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11DiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… State tax receipts through the first nine months of the state fiscal year were $2.5 billion lower than last … $1.8 billion higher than anticipated by the state Division of the Budget (DOB), according to the monthly State Cash … Comptroller Thomas P. DiNapoli. Tax receipts in the month of December totaled $8.4 billion, $422.5 million above last …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … 5 members and Tier 6 members who joined before July 1, 2025.* Section 383-f of the RSSL provides a new 25-year plan, … PFRS Tier 6 members appointed to an eligible title with a date of membership on or after July 1, 2025 will …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewDalton-Nunda Central School District – Separation Payments (2015M-142)
… of Genesee Falls in Wyoming County. The District, which operates two schools with approximately 725 students, is … overpayments as appropriate and ensure that the employee who was underpaid is compensated properly. Develop procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/18/dalton-nunda-central-school-district-separation-payments-2015m-142Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… purchase orders or receiving slips) is missing, the claim should be held until the supporting documentation is … is not provided, there may be an increased risk that the claim is not legitimate. If the claim is mathematically … case of reimbursement to officers and employees in travel status, are not actual or necessary expenses. The course of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsState Police Bulletin No. SP-208.1
… Payroll Bulletin No. SP-208.1 . Purpose The purpose of this bulletin is to inform the Division of the State Police of OSC’s automatic processing of the April 1, 2020 and April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-2081-april-1-2020-and-april-1-2021-retroactive-salary-increases-stateOpinion 89-41
… mandatory referendum to establish a service award program for the volunteer firefighters of a fire district may be … but in either case, the board of fire commissioners is not required to hold a public hearing before the … a service award program. You ask whether a public hearing is required prior to the establishment of a service award …
https://www.osc.ny.gov/legal-opinions/opinion-89-41Glossary
… reporters of abandoned property to report penalty free and, in some instances, holders who have filed in the …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryBackground Checks at Municipal Youth Programs (2012-MS-5)
… We also released 8 letter reports to the following: Towns of Amherst [pdf] , Clifton Park [pdf] , Manlius [pdf] and Seneca Falls [pdf] and the Cities of Binghamton [pdf] , Middletown [pdf] , New Rochelle [pdf] and Utica [pdf] . Purpose of Audit The purpose of our audit was to determine whether …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Oceanside Union Free School District – Professional Services (2016M-281)
… in Nassau County. The District, which operates 10 schools with approximately 5,560 students, is governed by an elected … procurement of professional services to ensure compliance with Board-adopted policies and all applicable laws and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Town of Moriah - Cash Management (2019M-169)
… maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … monthly cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a manner, within legal limits, to maximize interest …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169SUNY Bulletin No. SU-309
… the 2021 UUP 2% Salary Increase and provide instructions for payments not processed automatically. Affected Employees … a payment and has been paid in the same Employee Record Number since the effective date of the payment, all … beginning in Administration Pay Period 9L, the agency must report the adjustment amount for earnings codes such as: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-309-2021-salary-increase-psnu-employees-represented-united