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Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… report – pdf] Audit Objective Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) … comments on BOCES’ response. … Determine whether Western Suffolk Board of Cooperative Educational Services BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Town of Oxford – Procurement (2024M-88)
… $1.7 million that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the … alternative procurement procedures in place. Specifically, competition was not sought for: 52 purchases subject to … totaling $188,037. Because officials did not seek competition, the Town Board (Board) did not ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-882024 Annual Cash Basis Report on State Funds
… Governmental Funds - Schedules of Receipts and Other Financing Sources Governmental Funds - Schedules of Receipts, Disbursements and Other Financing Sources (Uses) Governmental Funds - Local … - Governmental Funds Tax Stabilization Reserve Account - Statement of Net Cash Transactions Short-Term …
https://www.osc.ny.gov/finance/cash-basis/2024-annual-cash-basis-report-state-fundsState Police Bulletin No. SP-243
The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-243-modification-deduction-code-302-pba-disability-insuranceTompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … system in place to maintain a complete and accurate master list of businesses with weighing and measuring devices or … Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform required …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… Determine whether the Wyoming County (County) Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used to price …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Columbia County – Court and Trust Funds (2014M-353)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … property are turned over to the State Comptroller in a timely manner. Maintain an up-to-date County Clerk’s …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-3532025 Annual Cash Basis Report on State Funds
… in Fund Balances (Excel) Governmental Funds Operating Results Governmental Funds - Footnotes Proprietary and Trust Funds Operating Results Governmental Funds Budgetary Basis - Financial Plan … in Fund Balances (Excel) Governmental Funds Operating Results by Fund Proprietary and Trust Funds Operating Results …
https://www.osc.ny.gov/finance/cash-basis/2025-annual-cash-basis-report-state-fundsSelected Publications and Reports
… Monitoring System - School Districts: School Year 2023-24 Results Fiscal Stress Monitoring System - Municipalities: Fiscal Year 2023 Results Fiscal Stress Monitoring System - School Districts: … Local Government Management Guides … Selected Publications and Reports …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsOversight of Disability Services
… About the Program The State University of New York (SUNY) is the largest comprehensive system of public education in … the 2020-21 academic year, 31,367 students self-reported a disability at the campuses. Title II of the Americans with Disabilities Act of 1990 (ADA) prohibits discrimination on the basis of disability by State and local …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesState Agencies Bulletin No. 1952
… Agreement between the State of New York and PEF provide for a one-time lump sum $500 Nurse Uniform Maintenance … determine the payment amount. The applicable work percent for each date is determined based on the employee’s Payroll … Compensation Leave) N/A – Employee is not eligible for payment* *Employees on Leave of Absence not related to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1952-uniform-maintenance-allowance-employees-nursing-titles-representedOpinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 89-36
… compliance with the permissive referendum requirements is required if an authorization to issue obligations for the … issuance of obligations for such capital improvement... is required by law to be subject to a permissive or mandatory … of probable usefulness of such capital improvement ... is equal to or more than such minimum period of maturity . …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… in 1955 by the Limited Profit Housing Act to provide affordable rental and cooperative (co-op) housing to … under certain conditions. DHCR works with owners as they near the end of their 20-year affordability requirements to … State’s commitment to increase and preserve the number of affordable housing opportunities for its residents, HCR makes …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellXV.16.A Overview – XV. End of Year
… The State's accounting and financial reporting system provides for the collection, summarization and reporting of unique … Law requirements and/or generally accepted accounting principles (GAAP). Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to ensure that …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeCUNY Bulletin No. CU-457
… the salary is greater than or equal to ‘Last 1 year step’ (Max) If the Increment Code is 0103 and the salary is greater than or equal to ‘Last 1 year step’ (Max) If the Increment Code is 1108 and the salary is not equal to ‘Last 1 year step’ (Max) If the Increment Code is 1106 and the salary is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-457-january-2013-increments-city-university-new-york-cunyVII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… costs to the State, as an employer, for Retirement plans, Social Security, Health Insurance, Dental Insurance, Worker's … by the Division of Budget. For example, a special rate can be developed for a state-administered program of an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… costs to the State, as an employer, for Retirement plans, Social Security, Health Insurance, Dental Insurance, Worker's … by the Division of Budget. For example, a special rate can be developed for a state-administered program of an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsState Agencies Bulletin No. 1615
… Federated Fund (SEFA) Deduction Code exists , select the + sign to add a new row in the Deduction Details page, insert a … for the Federated Fund (SEFA) Deduction Code, select the + sign to add a new row in the General Deduction page, insert a … for 2018, the Goal Amount and Goal Balance will roll up on the newly inserted row unless the Goal Amount and Goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1615-2018-sefa-state-employees-federated-appeal-campaign