Search
Elevator Safety (2017-N-4) 90-Day Response
To determine whether elevator inspections and tests are done timely and properly by inspectors who have the proper credentials.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17n4-response.pdfLyons Central School District – Payroll 2022M-71
… $4,940 and one employee being underpaid $731. Leave time was not always accrued in accordance with employment contract … 9.5 hours of compensatory time. The payroll supervisor was responsible for all aspects of processing payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Irvington Union Free School District – Fixed Assets (2022M-89)
… pdf] Audit Objective Determine whether the Irvington Union Free School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89XI.11.E Retainage – XI. Procurement and Contract Management
… at Chapter XII, Section 6.O - Paying Retainage . Since one of the prerequisites for closing a contract in the Statewide … to the contract (see Section 12.D - Closing Contracts of this Chapter), agencies are encouraged to establish …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageOpinion 97-8
… claims be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims (certification requirement) … Cities Law, §64 prescribes the audit of claims procedures for most claims against cities governed by that provision … language was added by chapter 550 of the Laws of 1983 for the express purpose of making vendor certification or …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Newsroom
View press releases issued by the Comptrollers Office from the last five years
https://www.osc.ny.gov/pressState Agencies Bulletin No. 1026
… Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Professional, Scientific and … Services BU67 Background In accordance with the terms of the Over40 Comp Time II program negotiated with CSEA, PEF and DC-37, employees are permitted in October of each year of the program to elect to cash out up to 120 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1026-2010-csea-pef-and-dc-37-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1112
… 1/4/12 Institution Paychecks dated 1/12/12 Background In accordance with Chapter 504 of the Laws of 2009, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1112-tier-5-pensionable-overtime-earnings-limit-calendar-year-2012-employeesState Agencies Bulletin No. 1102
… Services BU03 Institutional Services BU04 Division of Military & Navel Affairs BU47 Professional, Scientific & … CSEA, PEF and DC-37, employees are permitted in October of each year of the program to elect to cash out up to 120 hours of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1102-2011-csea-pef-and-dc-37-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1367
… Affected Employees Employees who are Tier 5 members of ERS or TRS Effective Date(s) Institution Paychecks dated … January 14, 2015 Background In accordance with Chapter 504 of the Laws of 2009, the overtime limit will be increased by three …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1367-tier-5-pensionable-overtime-earnings-limit-calendar-year-2015-employeesState Agencies Bulletin No. 1290
… agencies that the pensionable overtime earnings limit for calendar year 2014 is $16,882.64. Affected Employees Employees who are Tier 5 … January 1st. OSC Actions Once processing is complete for the final 2013 paycheck (Institution checks dated … agencies that the pensionable overtime earnings limit for calendar year 2014 is $1688264 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1290-tier-5-pensionable-overtime-earnings-limit-calendar-year-2014-employeesState Agencies Bulletin No. 1218
… Affected Employees NYS employees who are Tier 5 members of ERS or TRS Effective Date(s) Administration Paychecks … January 10, 2013 Background In accordance with Chapter 504 of the Laws of 2009, the overtime limit will be increased by three …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1218-tier-5-pensionable-overtime-earnings-limit-calendar-year-2013III.6 SFS Reporting – III. Statewide Financial System (SFS)
… determine if a report should be scheduled within a batch. Near real-time reports generally provide financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingOpinion 91-41
… real property taxes may be increased from year to year. It is well established that a municipality may not submit a … imposition of a limitation on real property tax increases is not one of the specific listed questions in Town Law, §81. … tax increases, section 81(1)(e) does not provide authority for a petition to require a referendum on that question. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Brushton-Moira Central School District – Tuition Billing (2023M-158)
Determine whether Brushton-Moira Central School District (District) officials properly billed tuition for nonresident foster care students enrolled at the District.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/brushton-moira-central-school-district-2023-158.pdfJamesville-Dewitt Central School District – Claims Auditing (2022M-149)
Determine whether the Jamesville-Dewitt Central School District (District) claims were adequately supported, for appropriate purposes and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jamesville-dewitt-central-school-district-2022-149.pdfFire Island Union Free School District - Claims Auditing (2023-114)
Determine whether the Fire Island Union Free School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fire-island-union-free-school-district-2023-114.pdfFiscal Stress Monitoring System – Municipalities: Fiscal Year 2022 Results
This snapshot highlights the results for counties, cities, towns and villages that reported for local fiscal years ending (FYE) 2022.
https://www.osc.ny.gov/files/local-government/publications/pdf/2022-fsms-munis.pdfFiscal Stress Monitoring System – Municipalities: Fiscal Year 2021 Results
This snapshot highlights the results for counties, cities, towns and villages that reported for local fiscal years ending (FYE) 2021.
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/Fiscal-Stress-Monitoring-System-Municipalities-Fiscal-Year-2021-Results.pdfOgdensburg City School District – Medicaid Reimbursements (2022M-52)
Determine whether the Ogdensburg City School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ogdensburg-2022-52.pdf