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Credit & OARS
… Emerging Manager Definition and Life-Cycle Stages … The program has nine program partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/credit-and-oarsWestchester Community College – Fixed Assets (2017M-78)
… of our audit was to review controls over the College’s fixed assets for the period September 1, 2015 through March … by Westchester County and the State University of New York and is located in Valhalla, New York. The College is …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Background Checks at Municipal Youth Programs (2012-MS-5)
… involved in youth programs. … Background Checks at Municipal Youth Programs 2012MS5 …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Opinion 92-9
… a judge. In People ex rel Choate v Barrett , 56 Hun 351, 9 NYS 321, affd 121 NY 678, the court interpreted the phrase … them by law. ( People ex rel Choate v Barrett , supra , 9 NYS at 322-323). Thus, the court in this case adopted a broad … district or municipality, and should be paid by them (1988 NYS Legislative Annual, p 187). Thus, the purpose of section …
https://www.osc.ny.gov/legal-opinions/opinion-92-9Tompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… Services (BOCES) officials ensured network access and information technology (IT) assets were properly … Key Findings BOCES officials did not ensure network access and IT assets were properly safeguarded from unauthorized use, access and loss. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andUnified Court System Bulletin No. UCS-53
… Purpose To explain the use of deduction code 303 (Long Term Care Insurance), for … Court Employees Association. Affected Employees Employees in Bargaining Unit G9 are now eligible for this deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-53-voluntary-insurance-program-certain-employees-unified-courtTown of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether … The Town of Champion Great Bend Fire District, located in Jefferson County, is a district corporation of the State, … the levy limit for 2015 and found that the District’s proposed 2015 tax levy exceeded the statutory limit by …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialTompkins County Development Corporation – Board Oversight (2021M-7)
… complete report - pdf ] Audit Objective Determine whether the Tompkins County Development Corporation (TCDC) Board of Directors (Board) properly oversaw operations. Key … even though only $1,000 should have been collected in accordance with the current Board-approved policy. Key …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/21/tompkins-county-development-corporation-board-oversightState Agencies Bulletin No. 2090
… Purpose The purpose of this bulletin is to notify agencies the … 6 members of ERS Plan Type 87 are affected. Background In accordance with Chapter 368 of the Laws of 2018, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2090-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2023Opinion 89-44
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. VILLAGE JUSTICE -- Acting Justice (reporting … b of this section provides that the village justice "[s]hall pay... [all moneys] ...paid to him on any proceeding …
https://www.osc.ny.gov/legal-opinions/opinion-89-44EPI - Making Strides on Broadband Affordability
The COVID-19 pandemic demonstrated that having access to high-speed internet is critically important – and that access is unavailable to many low-income families, often because of cost.
https://www.osc.ny.gov/files/reports/pdf/making-strides-on-broadband-affordability.pdfBelfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/belfast-2021-135.pdfDryden Central School District – Information Technology (2020M-106)
Determine whether the Dryden Central School District’s (District) Board of Education (Board) and District officials adequately safeguarded personal, private and sensitive information (PPSI) from abuse or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/dryden-2020-106.pdfHDT (Magtape) File Layout
The Unclaimed Funds record layout within an HDT text file should have a length of 384 characters. Please note that although this format is acceptable, we do not
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/hdt-magtape-file-layout.pdfCUNY Bulletin No. CU-735
… Services has announced that the 2022 premium rate and the maximum weekly employee contribution for coverage … regarding this bulletin may be directed to the Tax and Compliance mailbox. … CUNY Bulletin No CU735 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-735-cuny-nys-paid-family-leave-additional-bargaining-unitsNY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the New York State Comptroller processes pay for employees of the …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardVendor Responsibility Forms
… - This form identifies a government organization's Authorizer for purposes of establishing the Authorizer’s Online Services account with the New York State Office of the State Comptroller (OSC). Online …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsAudit Committee Charter Guidance and Template
… complete brochure [pdf- 2006] Provisions of Education Law require the trustees or board of education … the board on the annual independent audit of the district’s records. Education Law also requires most school districts … function and for the audit committee to assist the board in the oversight of that function. Pursuant to section 170.12 …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateTiconderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… entitled transportation State aid for new bus acquisitions and to determine whether extra-classroom activity funds were adequately safeguarded and cash receipts and disbursements were properly accounted for during the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extraPeconic Bay Community Preservation Fund (2023-MR-1)
Determine whether officials from the Towns of East Hampton, Riverhead, Shelter Island, Southampton, and Southold (Towns) properly administered the Peconic Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded, and deposited and that disbursements were
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/peconic-bay-community-preservation-fund-2023-mr-1.pdf