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XI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… allocation should be identified. In situations where the contractor provides services funded by a variety of sources … fair share of allowable indirect costs. For example, if a contractor operates a program for a local government or … of indirect costs, those costs must be borne by the contractor and may not be allocated to the State.The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsDisposal of Electronic Devices
… if electronic devices being surplused by the Department of State had been permanently cleaned of all personal, private and sensitive information, and also … had developed formal processes to minimize the risk of unauthorized disclosure of such information when disposing …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesSecurity Over Critical Systems (Follow-Up)
… report, Security Over Critical Systems (Report 2023-S-24 ). About the Program The Hudson River–Black River …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followState Agencies Bulletin No. 2254
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Retroactive 3% Salary Increases and provide instructions for payments not processed automatically. Affected Employees: … Pay (P) Leave of Absence (L) – Only if the Reason Code is due to a Workers’ Compensation Leave (Reason Code of WCL, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2254-april-2023-and-april-2024-agency-police-services-unit-apsu-retroactiveIX.8.A Accounting for Federal Refunds – IX. Federal Grants
… used. It should never be used to set up a project budget. Credit Memos Should an agency reach an agreement with a vendor that a refund debt will be entered as a credit memo, rather than submitted via check, agencies should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsOpinion 2002-8
… district, the district may be dissolved, subject to public hearing requirements, if the town board determines it to be … interest, the town board, on its own motion after public hearing, may dissolve and discontinue certain districts, … purpose may remain outstanding and unpaid. The public hearing must be held pursuant to notice by order of the town …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… Franklin Central School District officials saved more than $800,000 in health insurance costs by … insurance carrier’s rates to the new carrier, Franklin CSD saved a total of $543,000 from 2013 through 2015. During the same time period, the district saved an additional $283,000 by offering 25 employees an …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsJohnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… (District) officials ensured students received services in accordance with their individualized education programs … Officials did not always ensure students received services in accordance with their IEPs and did not ensure that all … action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andDiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… within the year they were made and report how the money was spent to the public and state officials. “New Yorkers … to $15.45 million. Approximately 90 percent of this was in health-related dedicated funds – for research, … within the year they were made and report how the money was spent to the public and state officials …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsNortheastern Clinton Central School District – Payroll (2016M-76)
… The purpose of our audit was to assess the District’s payroll procedures for the period July 1, 2014 through … $27.4 million. Key Findings The Board adopted a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, but the procedures were either not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76SUNY Bulletin No. SU-332
… Purpose The purpose of this bulletin is to provide agency instructions for processing the April 2021 and April 2022 Retroactive … Increase Active or Leave With Pay on 03/31/2022, which is also the payment effective date and on the pay period end … The purpose of this bulletin is to provide agency instructions for processing the April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-332-april-2021-and-april-2022-retroactive-general-salaryCortland County – Public Water Supplies (2016M-318)
… Purpose of Audit The purpose of our audit was to examine the County’s oversight of public water … that all violations were corrected and one survey was not completed in a timely manner. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… the District’s purchasing procedures and employee overtime for the period January 1, 2015 through September 30, 2016. Background The Bohemia Fire District is a district corporation of the State, distinct and separate … emergency services to approximately 10,000 residents, is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Lancaster Central School District – Financial Condition (2016M-101)
… Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven schools … of appropriations and the use of fund balance and reserves in the annual budget. Ensure the debt reserve is used to pay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… 31, 2014. Background The Lake Ronkonkoma Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9SUNY Bulletin No. SU-360.1
… is to provide instructions to agencies for processing the 2024 $3000 UUP Non-Pensionable Lump Sum Payment. Affected … on the first day of the payroll period following July 1, 2024, and the second half of the payment is to be paid on the … The Non-Pensionable Lump Sum Payment is effective on 04/30/2024, to be paid in the following paychecks: Payment Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesSUNY Bulletin No. SU-360
… is to provide instructions to agencies for processing the 2024 $3000 UUP Non-Pensionable Lump Sum Payment. Affected … on the first day of the payroll period following July 1, 2024, and the second half of the payment is to be paid on the … The Non-Pensionable Lump Sum Payment is effective on 04/30/2024, to be paid in the following paychecks: Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employeesState Agencies Bulletin No. 1380
… of the timeline for the conversion of the account codes in PayServ to the statewide chart of accounts used today in the SFS. Affected Employees The accounting, reporting and … Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide Financial System. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1380-new-york-state-payroll-system-payserv-conversion-statewide-financialOpinion 2002-9
… opinion. CONSTITUTIONAL LAW -- Gifts and Loans (contract for provision of services by private organization); … -- Contracts Not Requiring Competitive Bidding (contract for services pursuant to General Municipal Law §120-w below … REFUSE AND GARBAGE -- Solid Waste Facility (contract for services of individuals to coordinate volunteer workers) …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … The Essex Fire District No. 2 is a district corporation of the State, separate and distinct from the Town of Essex in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167