Search
Town of Stanford – Financial Condition (2013M-225)
… These unrealistic budgets caused unexpended surplus fund balance to increase significantly. At the end of 2010, the Town had $2.7 million in unexpended surplus fund balance, which was more than double the ensuing year’s … 2012, the Town had $1.3 million of unexpended surplus fund balance, which was projected to remain above 100 percent of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225XII.6.L Replenishing an Advance Account – XII. Expenditures
… Create a regular voucher using the Special Use Vendor ID assigned to the Advance Account. This Vendor ID starts with “041.” To find the Vendor ID for a specific … Value” function in the Statewide Financial System (SFS) to search by Vendor ID starting with "041" and/or Vendor Name 1. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6l-replenishing-advance-accountXII.6.G Paying Debt Service – XII. Expenditures
… Service payments. The Office of the State Comptroller’s Vendor Management Unit (VMU) has created a Vendor ID to associate with every New York State Debt Service agreement. The Vendor IDs follow the schema “03DSXXX001”. In the actual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… examined whether the Division of Housing and Community Renewal (DHCR) properly assessed surcharges at Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followCompliance With Payment Card Industry Standards (Follow-Up)
… a developed information security policy that addressed all of the requirements in the PCI DSS, and the Authority …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/compliance-payment-card-industry-standards-followSUNY Bulletin No. SU-261
… OSC has created deduction code 412 (SUNY 403(b) ROTH) in PayServ. Agency update will be available for this … Payroll Retirement Mailbox. Questions regarding enrollment in the SUNY Voluntary Roth 403(b) Plan should be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyOpinion 93-3
… 1965, p 516; 19 Opns St Comp, 1963, p 430; cf ., e.g., 29 CFR 1910.134[b][10], 1910.156[b][2], pertaining to federal … State Legislature (see, e.g., General Municipal Law, §§103[4], 104), there are also several well-established common law …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 94-28
… You ask whether the cost of the study is charged against the county's general fund or against the sewer district. With respect to planning for … Whether the cost of the study is charged against the countys general fund or against the sewer district …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … to General Municipal Law, §353-a must act by majority vote of the whole committee. The participating towns may not, … pursuant to General Municipal Law 353a consisting of the supervisors of the seven participating towns must act by …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 88-33
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … original developer having sold out to another developer. No laterals were installed to serve the two unserved … be served. In addition, since the district was formed at no cost to the town, these laterals cannot be constructed …
https://www.osc.ny.gov/legal-opinions/opinion-88-33State Agencies Bulletin No. 1538
… An additional deferment is available to employees age 50 and over. These employees can defer up to $6,000 in addition … are not eligible to choose both the “Retirement Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1538-deferred-compensation-maximum-contribution-limits-calendar-year-2017State Agencies Bulletin No. 1449
… An additional deferment is available to employees age 50 and over. These employees can defer up to $6,000 in addition … are not eligible to choose both the “Retirement Catch-Up” and the “50 and Over Catch-Up” in the same calendar year. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1449-deferred-compensation-maximum-contribution-limits-calendar-year-2016City of Albany – Payroll (2015M-110)
… 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of approximately 99,000. … City of Albany Payroll 2015M110 …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Town of East Hampton – Budget Review (B17-7-15)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are reasonable. Background … Town of East Hampton Budget Review B17715 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15Broome County – Financial Condition (2017M-187)
Broome County Financial Condition 2017M187
https://www.osc.ny.gov/local-government/audits/county/2018/02/08/broome-county-financial-condition-2017m-187North Babylon Union Free School District – Financial Condition (2016M-32)
North Babylon Union Free School District Financial Condition 2016M32
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Purpose of Audit The purpose of our audit was to review the energy performance contract … TompkinsSenecaTioga Board of Cooperative Educational Services Energy Performance Contract 2015M315 …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceNanuet Union Free School District – Payroll (2015M-287)
… of our audit was to evaluate internal controls over payroll for the period July 1, 2014 through July 27, 2015. … informed decisions. District officials did not provide the payroll clerk with written procedures for processing the payroll. Key Recommendations Ensure there is pre-approval of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287Chenango Valley Central School District – Budget Review (B4-16-5)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Hudson City School District – Grant Administration (2013M-324)
… supporting documentation to substantiate employee benefits, salaries and purchased services. Key Recommendations Ensure that grant … administrators approve all grant-related disbursements and that such disbursements are made in accordance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324