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Internal Controls
A good internal control system is necessary to assist local officials in meeting all their responsibilities.
Legislative Travel and Per Diem Expenses – Assembly
Total Travel and Non Travel Expenses Paid in Calendar Years 2020 through December 31, 2024
https://www.osc.ny.gov/files/reports/excel/04-18-2025-assembly-final-expenses.xlsxLegislative Travel and Per Diem Expenses – Senate
Total Travel and Non Travel Expenses Paid in Calendar Years 2020 through December 31, 2024
https://www.osc.ny.gov/files/reports/excel/04-18-2025-senate-final-expenses.xlsxControls Over Cash Advance Accounts (2014-S-65), 90-Day Response
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65-response.pdfControls Over Cash Advance Accounts (2014-S-65)
The objectives of our audit were to determine if the Department has an ongoing need for its advance accounts, and if it has adequate controls to ensure the mone
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s65.pdfBorrowing for College, May 2009
Over the past five years, the average cost of a college education has grown by over 30 percent, more than twice as fast as the inflation rate during this period
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-borrowing-college-2009.pdfTown of Smithtown – Departmental Operations (2017M-66)
… staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the … tanks. Maintain an accurate inventory of all nonresident parking permits purchased, on hand and issued. Periodically …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66State Agencies Bulletin No. 1855
… Purpose The purpose of this bulletin is to request verification of the agency … verify the agency return address for all Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1855-verification-agency-return-address-employee-form-w-2-wage-and-taxVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… charges from an appropriation that is due to lapse so the appropriation authority can be used for other appropriate … their advances from an old fiscal year appropriation to a new fiscal year appropriation must submit an AP Journal … appropriation. Once that appropriation lapses, a return of the advance will be posted as an AP Adjustment Voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverSullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
Determine whether Sullivan County (County) Funding Corporation (Corporation) officials awarded funds from the Millennium revolving loan program (Program) in accordance with established policy guidelines (guidelines) and ensured businesses complied with loan agreements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sullivan-county-ldc-2021-196.pdfEnding Your Membership – Police and Fire Plan
… membership can end: If you do not have at least five years of credited service and seven years have elapsed since you … membership ; If you transfer your membership to another New York State public retirement system; If you retire; or If you …
https://www.osc.ny.gov/retirement/publications/1512/ending-your-membershipEnding Your Membership – Non-Contributory Plan with Guaranteed Benefits
… membership can end: If you do not have at least five years of credited service and seven years have elapsed since you … membership ; If you transfer your membership to another New York State public retirement system; If you retire; or If you …
https://www.osc.ny.gov/retirement/publications/1513/ending-your-membershipMiddletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… complete report - pdf ] Audit Objective Determine whether the Middletown No. 1 Fire District (District) Treasurer filed … the required annual financial reports with the Office of the State Comptroller (OSC). Key Finding The Treasurer did … financial reports with OSC for fiscal years 2015-2019 in compliance with General Municipal Law. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Reports Pursuant to Article 4, Section 40, Paragraph 3 of the State Finance Law, Vouchers and Expense Reports should … may request documentation to confirm goods were received in satisfactory condition or services were rendered prior to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsSchool District-level Data
School District-level Data Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables_0.xlsxState Agencies Bulletin No. 620
… reissued 2005 W-2 Wage and Tax Statements. Background Payroll Bulletin No. 535 notified agencies that pursuant to … follow this path: Home>Compensate Employees>Maintain Payroll Data (US)>Inquire Click on “W2 Reprint”. Select the … a replacement W-2 and click on search. When the W2 Reprint page opens, confirm the correct employee’s W-2 information is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/620-automated-process-reissued-2005-w-2-wage-and-tax-statementsState Agencies Bulletin No. 697
… Purpose To notify agencies of the availability of the PayServ functionality for 2006 and … instructions for preparing reissued 2006 W-2 Wage and Tax Statements. Background Payroll Bulletin No. 535 notified … may be provided to replace lost or destroyed original W-2 forms. This functionality must not be used for employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/697-automated-process-reissued-2006-w-2-wage-and-tax-statementsOpinion 90-63
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Appropriations and Expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-90-63State Police Bulletin No. SP-218
… Purpose The purpose of this bulletin is to notify agencies of an increase in dues … Bargaining Units 07 and 17 represented by the PBA of the New York State Troopers, Inc. are affected. Effective Dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-218-police-benevolent-association-pba-new-york-state-troopers-inc-duesParkland Alienation (2014-MS-5)
… letter reports to the following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] … the municipality must receive prior authorization from the New York State Office of Parks, Recreation and Historic …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5