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Retirement Legislation - 2014
This publication covers retirement and related legislation enacted or vetoed during the 2014 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-14.pdfRetirement Legislation - 2013
This publication covers retirement and related legislation enacted or vetoed during the 2013 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-13.pdfRetirement Legislation - 2021
This publication covers retirement and related legislation enacted or vetoed during the 2021 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-21.pdfRetirement Legislation - 2019
This publication covers retirement and related legislation enacted or vetoed during the 2019 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-19.pdfRetirement Legislation - 2020
This publication covers retirement and related legislation enacted or vetoed during the 2020 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-20.pdfKinderhook Central School District - Procurement (2018M-137)
Determine whether the District procured goods and services in accordance with District policy and procedures.
https://www.osc.ny.gov/files/local-government/audits/pdf/kinderhook.pdfRetirement Legislation - 2018
This publication covers retirement and related legislation enacted or vetoed during the 2018 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-18.pdfRetirement Legislation - 2024
This publication covers retirement and related legislation enacted or vetoed during the 2024 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-24.pdfWest Seneca Fire District #3 - Capital Reserves (2019M-248)
… funded reserves by $500,000 more than the amounts included in the annual budget over a five-year period. The District did not publish the required legal notices for five expenditures totaling $180,000 that were subject to …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Opinion 88-51
… opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (procedure for abolition of); (use of moneys for dredging lake) GENERAL MUNICIPAL LAW, §§6-c(1)(b), 6-d: Moneys in a repair reserve fund may be expended for the dredging of a lake if the work is intended to restore …
https://www.osc.ny.gov/legal-opinions/opinion-88-51If You Need Help – Governmental Accounting Standards Board
… If you have questions about GASB standards and how they apply, … consult with your accountant or an independent auditor. If you have questions about your GASB report or for help … or Retirement Online Troubleshooting from the dropdown). You can also call 866-805-0990 (press 1 to access the …
https://www.osc.ny.gov/retirement/employers/gasb/if-you-need-helpVendor File Advisory No. 8
… Updating the Vendor Certification section to include a new certification Reference: Guide to Financial Operations … 4.A - Vendor Certifications Update: The Office of the New York State Comptroller has added a new vendor …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/8-vendor-certifications-updateCheektowaga Economic Development Corporation (CEDC) – Revolving Loan Program (2021M-85)
… Development Corporation (CEDC) Board properly managed and monitored the revolving loan fund program. Key Findings … properly manage or monitor the revolving loan fund program and was unaware inadequate accounting records were … $563,000 because the loans were not properly secured and the recipients had insufficient assets to satisfy the …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/11/05/cheektowaga-economic-development-corporation-cedc-revolvingState Police Bulletin No. SP-112
… Affected Employees Employees represented by NYSPIA in Bargaining Unit 62 Effective Date(s) Paychecks dated July …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-112-new-york-state-police-investigators-association-nyspia-dues-and-agencyFinger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… Board properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan proceeds were used to further the Corporation’s mission. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationArea #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk facing any … are collected for malicious use. A key logger collects login information, allowing the perpetrator to impersonate the legitimate user or create another user account with access to the victim’s online bank accounts. …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingXIII.10 Overview – XIII. Employee Expense Reimbursement
… provides Agencies with guidance on how to process a refund owed to the State by an employee using the Statewide … System (SFS). Situations where an employee owes a refund to the State may occur for various reasons. For … employee expense report. When an employee owes the State a refund as the result of an employee expense report, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewLockport Public Library – Claims Processing (2015M-192)
… of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Accounts Payable Advisory No. 65
… Subject : Adjusting the Scheduled Due Date Guidance : Agencies should only override the system calculated Scheduled Due Date on an exception basis. It may be necessary to override …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Nanuet 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 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/24/nanuet-union-free-school-district-payroll-2015m-287