Search
State Agencies Bulletin No. 1963
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Chapter 24 of the Laws of 2019, which implemented the 2016-2023 Agreement, including …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… audit was to examine the City’s procedures for collecting and enforcing building violation fees and fines for the period January 1, 2012 through September … County, has a population of approximately 68,000 and is governed by a five-member City Council. General fund …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Introduction – Information Technology Contingency Planning
… Information technology (IT) has become an integral part of most local governments’ and school districts’ operations. … communication, and accounting and reporting. The impact of an unplanned IT disruption involving the corruption or loss of data or other computer resources from human error, malware …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionState Agencies Bulletin No. 1928
… Purpose The purpose of this bulletin is to inform agencies of the automatic … If the agency determines the full or partial value of the April 2021 M/C Performance Advance should be … Budget as explained in Budget Bulletin D-1142. If the full value is withheld, the agency must submit a Data Chg on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesSelected Aspects of Discretionary Spending
… is committed to public service and strives to be a model of what taxpayers expect from government. During the … the policies should prescribe the types of supporting documentation and formal approvals that are necessary. Key … Authority policy was not followed, or there was no documentation of the necessity for the purchases or their …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal controls over … College is located in Schenectady County, within the City of Schenectady and has approximately 2,700 full-time …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedCanton Central School District - Claims Audit Process (2018M-186)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key Findings The claims … the claims auditor was required to conduct an independent and thorough audit of the claims. The claims auditor did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… receives revenues from various sources including a variety of taxes, Federal grants, fees, fines, receipts for … other miscellaneous receipts. Taxes are the largest source of State revenues followed by Federal grants and … and to enable State managers to monitor and track the type of revenues the State receives. The product code field can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewJune 2002: GASB Statement 34
… to create a new financial reporting model. The objective of the project was to provide a financial reporting model that provides users of financial statements with information which will enhance their understanding of governmental operations and ultimately result in an …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Agencies Bulletin No. 1956
… Purpose The purpose of this bulletin is to inform agencies of the processing of the taxable fringe benefit CLEFR for 2021. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1956-certification-licensure-and-exam-fee-reimbursement-clefr-2021Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… audit was to evaluate the District’s financial condition and determine if District officials established effective … of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the … over-estimated expenditures by a total of $7.1 million and increased the tax levy by 23 percent. These budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedState Agencies Bulletin No. 1864
… and is subject to employment and income taxes. Federal, State and New York City income tax withholding will be … State Agencies Bulletin No 1864 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020State Agencies Bulletin No. 1927
… Purpose The purpose of this bulletin is to inform agencies of the automatic … If the agency determines the full or partial value of the April 2020 M/C Performance Advance should be … Budget as explained in Budget Bulletin D-1142. If the full value is withheld, the agency must submit a Data Chg on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesState Comptroller DiNapoli Releases Municipal Audits
… not updated its procurement policy in almost 20 years and did not ensure that town officials and employees followed it. … the claims audit process was inadequate, and the board did not ensure an annual audit was completed for the … are approved and for valid company purposes. The board did not review any disbursements before the treasurer …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… District – Budgeting (Orleans County) District officials did not prepare accurate budgets for the 2010-11 through the … not as transparent as they could have been because they did not include estimated amounts for tax certiorari … District – Reserve Funds (Herkimer County) The board did not maintain some of its eight reserve funds at …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsCity of Newburgh – Budget Review (B17-6-18)
… of Newburgh, located in Orange County, is authorized to issue debt not to exceed $15 million to liquidate the … requires all municipalities that have been authorized to issue obligations to fund operating deficits to submit their …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Town of Lockport – Culvert Pipe Fee Collections (2025M-57)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) … Culvert pipes are used to help aid in the proper movement of water and materials under roadways, driveways and other … application and the installation fee prior to the start of a project. Strong and effective internal controls are …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57Service Credit – Divorce and Your Benefits
… for military service. For most members, the total amount of service credit at retirement will directly affect the amount of their pension. Read more about Service Credit for Tiers 2 … service credit, whether purchased or given because of a State-enacted retirement incentive, may also affect the …
https://www.osc.ny.gov/retirement/members/divorce/service-creditSUNY Bulletin No. SU-323
… by Payroll Bulletin No. SU-323.2 . Purpose The purpose of this bulletin is to provide information and processing … End Date, and original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, the … End Date, and original Hours/Units/Amount as a positive value. Retirement Information Payments using the earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-323-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-322
… by Payroll Bulletin No. SU-322.2. Purpose The purpose of this bulletin is to provide information and processing … End Date, and original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, original … End Date, and original Hours/Units/Amount as a positive value. Retirement Information Payments using the earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-322-pilot-program-establishing-temporary-overtime-rates