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East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts … adequate internal controls over the cash receipt process to ensure that all cash collections are properly recorded and … included policies and procedures that provided guidance to Library staff involved in the cash collection process for …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
Town of Grand Island Internal Controls Over Fuel Purchases 2013M182
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Real Property Tax Cap - Local Governments
… on our upcoming training opportunities. Contact Call the Help Line at 1-866-321-8503 or (518) 408-4934 or by Email at …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 percent of …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followTown of West Seneca – Audit Follow-Up (2019M-195-F)
… revenues and expenditures was maintained in the accounting records. The audit included four recommendations to help …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fMorris Central School District – Fund Balance Management (2023M-47)
… to fund operations. The Board overestimated appropriations from the 2019-20 through 2021-22 fiscal years by an average … limit in a manner that benefits taxpayers. Develop a plan to reduce reserve balances to reasonable levels. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Brocton Central School District – Claims Audit (2023M-15)
… properly audited before payment. Key Findings Claims were not properly audited before payment. As a result, there was … increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. … (Board) provided the claims auditor with adequate guidance to perform her duties, we may not have found that of the 184 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-claims-audit-2023m-15Wallace Fire District – Board Oversight (2024M-126)
… – pdf] Audit Objective Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the … Determine whether the Wallace Fire District District Board of Fire Commissioners Board provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Town of Lodi – Town Hall Capital Project (2024M-130)
… provide an itemized Project budget or detailed timeline, for the renovation of a church into the new Town Hall and … The Board did not oversee the competitive bidding process for the pantry portion of the Project. The Board and its …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… internal controls over the District’s cash disbursements for the period January 1, 2014 through April 30, 2015. … Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not ensure that claims … Board. Prepare and submit the District’s annual financial report to OSC within 60 days of the end of the fiscal year. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167Opinion 2000-21
… or towns and village or villages a joint fire district for the purposes hereinafter stated and in the manner … town or towns. This language suggests that, in order for a village to be included within a joint fire district, … 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21State Agencies Bulletin No. 1945.1
… of several process changes to Workers’ Compensation Leave in PayServ, including entering Job Action Requests for Workers’ Compensation leave corrections, documenting employees with extended leave … of several process changes to Workers Compensation Leave in PayServ including entering Job Action Requests for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19451-process-changes-workers-compensation-leave-payservSUNY Bulletin No. SU-196
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedState Agencies Bulletin No. 1693
… SEFA Campaigns. Checks made out to SEFA will be accepted. Online Enrollment Online enrollment can be utilized for employees wishing to … are encouraged to initiate the deduction with the online enrollment process. For employees without computer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1693-2019-state-employees-federated-appeal-sefa-campaignOpinion 89-49
… named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on the value of the subject matter … value, the fee charged would be $27.00. This is in reply to your inquiry concerning the imposition of fees by a … you ask whether a fee is properly imposed pursuant to subdivision 1 or 2 of section 2402 of the Surrogate's …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 2000-8
… 802(1)(f): A county public health commissioner who has a real estate partnership with a member of a not-for-profit … ask whether a county public health commissioner who has a real estate partnership with a member of a not-for-profit … services to the county has a conflict of interest. The real estate partnership has not rented and does not currently …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 2000-3
… require an application to the State Comptroller in every case, not all establishments or extensions of districts …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3Overtime Temporarily Excluded from Tier 6 Contribution Rates
… 2024 State law excluded overtime pay earned from April 1, 2022 through March 31, 2024 from the calculation of Tier 6 … using enhanced reporting before or beginning in April 2022:* In January 2025, Reporting Contacts received an email … reporting or started using enhanced reporting after April 2022: In March 2025, Reporting Contacts received an email …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesState Agencies Bulletin No. 1788
… Purpose The purpose of this bulletin is to provide instructions for processing payroll deductions for … Code. Cards that have been modified must be returned to the employee for completion of a new card. The amount of … requested on the authorization card is the amount to be deducted from each paycheck in the calendar year, not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1788-2020-state-employees-federated-appeal-sefa-campaignState Agencies Bulletin No. 685
… will be Bargaining Unit 81 ( Law Enforcement Services Unit NA ). The Union Code will remain C82. The Payroll Bargaining … Code will be Bargaining Unit 91 ( Security Supervisors NA ). The Union Code will remain C82. Four new Earnings … Earnings Program N81 ( Agy Law Enforcmnt Svcs Unit NA ) will replace N31 for non-arbitration eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligible