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Corning City School District – Procurement (2016M-222)
… Background The Corning City School District is located in the Towns of Big Flats and Catlin in Chemung County; the Towns of Dix and Orange in Schuyler County; and the City of Corning and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Manhasset Union Free School District – Separation Payments (2016M-150)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the calculation and processing of separation payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/manhasset-union-free-school-district-separation-payments-2016m-150Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… short-term borrowing and internal controls over purchasing for the period July 1, 2014 through October 30, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.8 million. … flow, and could have saved $43,270 in interest payments for fiscal years 2012-13 through 2014-15. Not all purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingEast Meadow Union Free School District – Financial Condition (2015M-332)
… The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The District, which … requirements and use the surplus unrestricted fund balance in a manner that benefits District residents. Discontinue the practice of adopting budgets that result in the appropriation of unrestricted fund balance that is not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Bath Central School District – Reserves (2016M-401)
… of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, … through September 30, 2016. Background The Bath Central School District is located in the Towns of Avoca, Bath, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/bath-central-school-district-reserves-2016m-401State Agencies Bulletin No. 2128
… qualified employees to set aside up to $300 per month in pre-tax dollars related to qualified parking expenses. This is in addition to the $300 maximum monthly amount currently … vehicle transportation and transit passes. Beginning in the June 2023 benefit month, the NYS-Ride commuter benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingXVIII.1 Capital Projects – XVIII. Capital Projects
… public authorities to enter individual capital projects in the SFS. The purpose of Budget Bulletin E-1196 is to … (i.e., conversion) of capital project data, that – in most cases – resided within internal State agency and … i) comply with the requirements and guidance promulgated in this bulletin; and ii) adhere to data entry instructions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcipState Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… $68.4 billion 2025-2029 Capital Program is the largest in the MTA’s history, but it will still leave many needs … “The proposal also assumes the large $15 billion hole in the MTA’s 2020-2024 capital program will be funded, … and how those choices would affect the new proposal. In sum, the MTA has over $48 billion in planned spending over …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programCity of North Tonawanda – Audit Follow-Up (2020M-90-F)
… [read complete report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our … – Financial Condition (2020M-90), released in August 2020. The audit determined that the Mayor and Council did …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fAudits of Local Governments: About Our Audits
… Compliance Prospective analyses Learn more about our Audit Process . External Peer Review of LGSA To ensure that audits … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsState Agencies Bulletin No. 1854
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the October 2020 PEF Performance Advances and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1854-october-2020-public-employees-federation-pef-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-50
… automatically. Affected Employees Eligible employees in Bargaining Unit 67 Background Chapter 49 of the Laws of 2008, Article 8, Section 131.6 and the 2007-2011 negotiated agreement between the State of New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-50-october-2010-performance-advances-graded-and-ns-equatedState Agencies Bulletin No. 843
… withhold a Performance Advance. The effective date should be the date of the employee’s rating. These transactions … Rate. must be greater than the employee’s current salary. can exceed the Job Rate of the employee’s current grade. … to Grade Employees The following procedures must be used by agencies when reporting transactions in Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/843-october-2008-performance-advances-graded-and-ns-equated-grade-employeesOpinion 2000-6
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that … jurisdiction and control of the fire department which, in the case of a village fire department, will generally be …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6State Agencies Bulletin No. 977
… Law and the 2007-2011 negotiated agreement between the State of New York and the Civil Service Employees Association … the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 1L, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/977-april-2010-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 927
… Law and the 2007-2011 negotiated agreement between the State of New York and the Public Employees Federation provide … the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 14L, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/927-october-2009-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1012
… Law and the 2007-2011 negotiated agreement between the State of New York and CSEA provide for the payment of … the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 14L …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1012-october-2010-performance-advances-graded-and-ns-equated-grade-employeesOpinion 93-13
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … local law, the imposition of such a charge-back, nor may it by local law create a special district within the county … by local law, may authorize the charge-back, we note that it is well-settled that the power to assess and collect taxes …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… durable medical equipment, and laboratory services) on behalf of 10,906 Medicaid recipients who were diagnosed … dialysis treatments, and qualified for Medicare based on his parent’s work credits. Had the child been enrolled in … saved about $1.5 million over a four-year period. Based on our analysis of the $146 million, we estimated the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseOpinion 92-32
… GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A town may purchase an historically …
https://www.osc.ny.gov/legal-opinions/opinion-92-32