Search
Quality of Internal Control Certification
… Control Certification to the Division of Budget (DOB) by April 30, 2012. Background In 1987, the Legislature passed … education requirements are met by the Director and staff of the Internal Affairs unit, which is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… Also, she did not record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key Recommendations … comments on the issues raised in the District’s response letter. … Determine whether employees received proper wages …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mGates-Chili Central School District - Financial Management (2019M-53)
… insurance reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by … estimates for revenues and appropriations and the amounts of fund balance and reserves that will be used to fund … our comments on issues raised in the District’s response letter. … Determine whether the Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Unified Court System Bulletin No. UCS-27
… Purpose To explain the use of the new deduction code 391, DC37 Personal Lines voluntary … and/or cancel the deduction Agency Actions Agencies do not need to start the deduction as the insurance company will … must end date the deduction if an employee transfers out of bargaining unit SK. Questions Authorization cards and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-27-voluntary-insurance-program-certain-employees-unified-courtAdequacy of 2021 Budgets - Genesee County (S9-21-7)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … of future financial impacts. The pandemic increases the need for local officials to more closely monitor their …
https://www.osc.ny.gov/local-government/audits/county/2021/05/14/adequacy-2021-budgets-genesee-county-s9-21-7Adequacy of 2021 Budgets - Essex County (S9-21-9)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … of future financial impacts. The pandemic increases the need for local officials to more closely monitor their …
https://www.osc.ny.gov/local-government/audits/county/2021/05/07/adequacy-2021-budgets-essex-county-s9-21-9Adequacy of 2021 Budgets - Otsego County (S9-21-15)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … of future financial impacts. The pandemic increases the need for local officials to more closely monitor their …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-otsego-county-s9-21-15Adequacy of 2021 Budgets - Jefferson County (S9-21-2)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … of future financial impacts. The pandemic increases the need for local officials to more closely monitor their …
https://www.osc.ny.gov/local-government/audits/county/2021/05/21/adequacy-2021-budgets-jefferson-county-s9-21-2Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted budget for the 2021 fiscal year. … of future financial impacts. The pandemic increases the need for local officials to more closely monitor their …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Elmsford Union Free School District – IT Asset Management (S9-22-9)
… to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9Publications
… language by using the Google Translate link at the top of the page. Retirement Plan Publications NYSLRS … available to Tier 6 members (VO1530) State Correction Officers and Security Hospital Treatment Assistants Plan … Plan under Sections 89-s and 603-o (VO1869) Unified Court System Peace Officers Special benefits for Tier 2, 3, 4 …
https://www.osc.ny.gov/retirement/publicationsCUNY Bulletin No. CU-676
… Purpose The purpose of this bulletin is to provide agency instructions for paying … are affected. Background Pursuant to the Memorandum of Agreement between the City University of NY and the PSC … Actions Prior to processing, agencies must provide a letter to OSC signed by the faculty member and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-676-cuny-psc-faculty-stipend-pilot-programCoordinated Plan For ERS Tier 5 Members – Coordinated Plan For ERS Tier 5 Members
… information for ERS Tier 5 members under Article 15 Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1523City of Yonkers – Budget Review (B23-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … funding of $733.8 million for the Yonkers Public Schools (District) and $698.2 million for the City. The 2023-24 budget … legal process by which a property owner can challenge the real property tax assessment on a given property to reduce …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B22-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the … service payments have risen 24.5 percent. The City will need $85.9 million to service its debt obligations during …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Village of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided … plans would be a useful tool for the Board to address the need to make essential repairs and replacements to water and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134West Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62State Agencies Bulletin No. 2204.1
… PEF 2023 Dental Stipend and to provide agency instructions for payments not processed automatically. Affected Employees: … or Deceased in PayServ. Employees whose NYS Position Number in Position Data has a Reg/Temp field status of … Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22041-public-employees-federation-pef-2023-dental-stipendDiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… State agencies were late 61 percent of the time in approving contracts with not-for-profit … the well-being of the nonprofit sector and the people who need services,” said Reg Foster, President and CEO, United … indicates progress, but overall improvement is slow. We need to reinvigorate the collaboration process between the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateOpinion 88-73
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … improvement district purposes. This is in reply to your letter asking whether a town of the second class may …
https://www.osc.ny.gov/legal-opinions/opinion-88-73