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Forms and Publications
… Wire Extension Request Form Handbook for Reporters of Unclaimed Funds OFAC Blocked Accounts - reference section on … Delivery Instructions Verification and Checklist for Unclaimed Property (AC 2709) Waiver Request Form Collateral … Sample Letter of Authorization and Fee Agreement Office of Unclaimed Funds Annual Report SFY 2024-25 …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… BOCES does not have a policy to charge districts interest on late payments. Key Recommendations Adopt a formal policy … of services. Consider assessing interest charges on invoices that remain unpaid after the due dates. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesVillage of Nelliston – Department of Public Works Payroll (2015M-104)
… leave accruals and maintenance of payroll time records for the period June 1, 2013 through November 30, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $464,000. … over leave accruals and payroll timekeeping. Time cards for DPW employees showed the month and year but not the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104North Salem Central School District – Network User Accounts (2022M-140)
… not ensure network user accounts were adequately managed. In addition to finding sensitive information technology (IT) …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140Kortright Rural Fire District – Financial Activities (2022M-51)
… pdf] Audit Objective Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls over … Determine whether the Kortright Rural Fire District District Board of Fire Commissioners Board established adequate controls over …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51State Agencies Bulletin No. 1979
… Members of ORP Tiers 1 through 5 are affected. Background In accordance with Section 415 of the Internal Revenue code, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… elected or appointed NYSLRS members receive accurate service credit …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesCharlotte Valley Central School District - Information Technology (2019M-27)
… use IT resources. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Binghamton City School District – Information Technology (2019M-147)
… District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not regularly review … District officials adequately safeguarded data from abuse or loss …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147New York State Comptroller Thomas P. DiNapoli Statement on Moody's Upgrade of New York State General Obligation Bonds
… the state’s well-funded pension system as a strength. “The challenge now is to build on the positive steps already taken …
https://www.osc.ny.gov/press/releases/2014/06/new-york-state-comptroller-thomas-p-dinapoli-statement-moodys-upgrade-new-york-state-generalLittle Falls City School District - Financial Condition Management (2019M-67)
… three completed fiscal years (2015-16 through 2017-18) surplus fund balance exceeded the statutory limit by $1.15 to … generally reasonable, District officials failed to use surplus funds in a manner that benefits the taxpayers and reduces the surplus fund balance. District officials have not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/little-falls-city-school-district-financial-condition-management-2019m-67Yates County Industrial Development Agency - Receipts and Disbursements (2019M-182)
… vendor to access the bank accounts. IDA officials agreed with our recommendations and have indicated they plan to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/01/03/yates-county-industrial-development-agency-receipts-andCuba-Rushford Central School District - Financial Management (2020M-7)
… District officials overestimated appropriations by a total of approximately $4.8 million from 2016-17 through 2018-19 and annually appropriated an average of $1 million of fund balance that was not used to finance … beneficial to taxpayers. District officials agreed with our findings and recommendations and indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/27/cuba-rushford-central-school-district-financial-management-2020m-7Village of Bloomingburg - Financial Operations (2019M-246)
… Board did not adequately oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. … manner. Key Recommendations Provide adequate oversight and require the Treasurer to provide regular financial reports, …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246IX.12.F CMIA Interest Liabilities – IX. Federal Grants
… other compensate for lost value (e.g. investment earnings) of funds. A federal interest liability (which the Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12f-cmia-interest-liabilitiesMonsey Fire District – Board Oversight (2020M-62)
… The Board provided inadequate and ineffective oversight of the District’s operations and did not comply with General … not properly filed. The required annual independent audit of the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that started in 1990 was …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Maine-Endwell Central School District - Leave Records (2019M-40)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Lyndon Fire District – Disbursements (2022M-132)
… controls. Become familiar with the resources listed in Appendix C of this report for training opportunities. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Town of LaGrange – Financial Management (2023M-139)
… report – pdf] Audit Objective Determine whether the Town of LaGrange (Town) Board (Board) developed a multiyear … general fund balance in accordance with Town policy. As of December 31, 2022, the general unassigned fund balance was $3.3 million, or 51 percent of the ensuing year’s budgeted appropriations, which exceeded …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning Administration paychecks dated January 9, 2025 and Institution paychecks dated January 15, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntary