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SUNY Bulletin No. SU-274
… than) – Enter 01/01/2016 SUNY System Administration will run the query and provide each SUNY campus with the results … page. New York State Education Department is required to run the query and update the Retirement Plans page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planDiNapoli Releases Bond Calendar for Fourth Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-bond-calendar-fourth-quarterSelected Aspects of Discretionary Spending
… Purpose To determine whether Battery Park City Authority discretionary spending was … two fiscal years ended October 31, 2011. Background The Battery Park City Authority (Authority) was created in 1968 … To determine whether Battery Park City Authority discretionary spending was …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/selected-aspects-discretionary-spendingPublic Housing Modernization Program – Administration of Selected Projects Outside of New York City
… Purpose To assess the effectiveness of the Division of Housing and Community Renewal’s administration of Public Housing Modernization Program (Program) funds … To assess the effectiveness of the Division of Housing and Community Renewals administration of Public …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… year ending in 2024. DiNapoli’s office evaluated all non-calendar year local governments that filed their … are based on self-reported data, also cover 17 cities with non-calendar fiscal years, including the “Big 4” cities of … the AFR and the concerning increase in the number of non-filers. The webpage includes a tool to check the filing …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesSouthwestern Central School District – Claims Audit (2025M-34)
… we reviewed 266 claims 1 totaling $7.7 million (some claim packets contained multiple exceptions) and determined … approved by the claims auditors for payment because the claim packets did not contain sufficient supporting … to allow the claims auditor to determine whether the claim was a valid legal obligation, a proper charge against …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. company that serves as a supportive … which, in 2014, claimed nearly $7.8 million in expenses to provide 708 beds for program clients in Albany, Dutchess, … York City Department of Health and Mental Hygiene (DOHMH) to individuals who have a serious mental illness, but are …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerCity of Newburgh – Budget Review (B23-6-9)
… in the general fund and $201,683 in the water fund for a “vacancy factor,” a budgeting technique used by the City to … for open personnel positions. However, the use of a “vacancy factor” may not be prudent, as it leaves personnel …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … school year levy by approximately 37%, or $53,000. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1CUNY Bulletin No. CU-691
… effect for the Institution paychecks dated December 3, 2020. Eligibility Criteria Tier 6 ORP members who enrolled in … Department ID for the calendar year entered. If the query results in multiple rows for an employee, the earnings from … Date field. Enter the employee’s Date of Membership in the Election Date field. The same election date should be carried …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-691-two-year-look-back-tier-6-cuny-optional-retirement-plan-orpSUNY Bulletin No. SU-289
… than) – Enter 1/2/2017 SUNY System Administration will run the query and provide each SUNY campus with the results … page. New York State Education Department is required to run the query and update the Retirement Plans page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-289-two-year-look-back-tier-6-suny-optional-retirement-planIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… of Appropriation/AP Adjustment Vouchers of this Guide for further information. There are two main reasons for processing refunds in AP: When the refund relates to a … the adjustment voucher will restore the contract value. For 1099 reporting, the adjustment voucher will adjust the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsMonroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans BOCES) … component school districts. The Assistant Superintendent of Finance and Operations (Assistant Superintendent) is … MiFi distribution, usage and billing. During the period of June 1, 2023 through March 31, 2025, Monroe 2-Orleans …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mChautauqua County – Investments and Payroll (2016M-147)
… Purpose of Audit The objectives of our audit were to review the County’s investment program … 15, 2016. Background Chautauqua County has a population of approximately 135,000 and includes two cities, 27 towns …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Village of Owego - Board Oversight and Financial Operations (2018M-101)
… Board with accurate budget-to-actual reports and complete financial reports each month. Further, the value of these … Clerk- Treasurer’s duties and work with CPAs to improve financial records and reports. Ensure that financial records and reports are timely and accurate. …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101Credit for Previous or Military Service – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceRensselaer County – Public Health Department Receipts (2013M-18)
… provides various services including public safety, public health, social services, and public works. For the fiscal … Rensselaer County Public Health Department Receipts 2013M18 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… Findings District officials reduced excessive unrestricted fund balance by $14 million from 2015-16 through 2017-18 by … exceeded the 4 percent statutory limit on unrestricted fund balance by about 2 percentage points, or $609,000. … in two of the last three fiscal years. The debt service fund and most reserve funds are not being used, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… that District officials often did not document that prior approval was granted for overtime worked and that start and … was no documentation that these employees received prior approval for overtime worked, they were paid for 392 hours of … our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mEssex Fire District No. 2 – Cash Disbursements (2015M-167)
… through April 30, 2015. Background The Essex Fire District No. 2 is a district corporation of the State, separate and … Essex Fire District No 2 Cash Disbursements 2015M167 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167