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Ordinary Disability (Section 362) – Police and Fire Plan
… one-third of your FAS. The benefit would also include an annuity based on any annuity savings contributions you have made. The contributions required of Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362State Agencies Bulletin No. 2000
… Purpose The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesLake View Fire District – Internal Controls Over Financial Activity (2014M-342)
… the Secretary instead of the Director as required. Credit card claims were not always supported with adequate … all District purchases. Ensure that original credit card receipts and statements are attached to the claims. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/lake-view-fire-district-internal-controls-over-financial-activity-2014m-342Glens Falls Common School District – Financial Condition (2015M-66)
… July 1, 2012 through February 28, 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed … Glens Falls Common School District Financial Condition 2015M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Arkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… $26,324 or six disbursements totaling $1,878 since their appointment on April 15, 2025 through June 30, 2025. Because …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126Wayne Central School District – Financial Management (2012M-229)
… Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed … underestimated revenues and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a … limits, District officials: appropriated $4.6 million in fund balance that was not needed to fund the budget, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229DiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… Inc. (NYL) focused on $138 million in expenses the school claimed for special education services over the three … it shared space with the Manhattan Star Academy, a private school that serves school-age special education students. It was also a member …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expenses2022 Virtual Lunar New Year Celebration
… and Head of Partnerships at The Asian American Foundation; Dr. Anthony Shih, President of the United Hospital Fund; and … & Head of Partnerships The Asian American Foundation Dr. Anthony Shih President United Hospital Fund Eugene Noh … animal symbolizing bravery, wisdom and strength. New York City is home to the largest population of Asian Americans of …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationState Comptroller DiNapoli Releases Municipal & School Audits
… were purchased from out-of-state vendors at higher prices than local vendors offered, and some were never used. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsJustice Court Fund: Invoice Billing Program
… At the time of filing each justice must send a check for the total amount of the report to the town or village Chief Fiscal Officer (CFO). The CFO is responsible for accounting for the payments he or she … refunds paid by OSC) and County. When village matters are reported on a town report and funds are due to the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Understanding the symptoms of errors and fraud can help you identify claims that should be examined with greater …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… if the Board of Directors applied a uniform system for project approval and monitored approved projects for the period of January 1, 2012 through July 29, 2013. … before Board approval. Maintain appropriate records for each project. Implement procedures to monitor project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… donations and fund-raisers. Key Recommendations Maintain running cash balances and perform a monthly review of bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialExtra-Classroom Activity (2015-MR-5)
… to the following school districts: Deposit , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our … properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2013 through May 8, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Message from the Comptroller – 2023 Financial Condition Report
… caused by inflation and other factors, State Fiscal Year (SFY) 2022-23 reflected continuing recovery from COVID-19 and economic growth. In this environment, State … in SFY 2022-23, a decrease of $9.5 billion from the prior year caused by a $12.0 billion reduction in Personal Income …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerCold Spring Harbor Central School District – Competitive Quotes (2016M-320)
Cold Spring Harbor Central School District Competitive Quotes 2016M320
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Problem 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 incorrect, confirm the proper amount, …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsState Agencies Bulletin No. 1999
… by Payroll Bulletin No. 1999.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … who work at DOCCS are affected. Background The Memorandum of Agreement (MOA) between the State of New York, DOCCS, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2004
… Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … the 01/13/2022 MOA are affected. Background The Memorandum of Agreement (MOA) between the State of New York, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Hamlin, Monroe County. The Department, which is governed by an eight-member Board of Directors, provides fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financial