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Lockport City School District - Procurement (2021M-198)
Determine whether Lockport City School District District officials procured goods and services in accordance with the Districts procurement policy and applicable statutes
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Disaster Recovery Planning
… Purpose To determine whether the Office of Information Technology … New York State Information Technology (IT) Transformation to consolidate and merge State agencies’ operations and … recovery plan regularly, documenting changes needed and when those changes were made. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningOversight of Weights and Measures Programs (Follow-Up)
… Objective To determine the extent of implementation of the four … oversees the inspections of all commercial devices used to measure commodities sold on the basis of weight, volume, … training to municipalities; assists municipal officials when requested; and develops regulations, procedures, and …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followCUNY Bulletin No. CU-256
… deduction code and insert a new effective dated row for the new deduction code. Agency Actions Agencies must use …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-256-change-cuny-health-insurance-deduction-codesDepartment of Transportation Bulletin No. DOT-34
… those employees who were called out ten (10) or more times during the period November 1, 2018 to April 15, 2019 … for Yonkers residents and 0.50% for Yonkers non-residents. Retirement and Deduction Information The 2019 Call-Out … will be taken from the call-out response payment for normal retirement contributions, garnishments and federal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-34-2019-call-out-response-payment-fiscal-year-2018-2019Department of Transportation Bulletin No. DOT-30
… Purpose To provide the Department of Transportation instructions for … (CSEA), provides for a call-out response payment to eligible employees at the end of the season. Effective … payment will be made in a separate check regardless of when it is paid. The separate check will be issued with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-30-2017-call-out-response-payment-fiscal-year-2016-2017Belfast Central School District – Procurement (2016M-317)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement procedures for the … policy that requires competition for purchases not subject to bidding requirements, the policy does not clearly … require District officials to properly document compliance when they sought competition. District officials could not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317VI.4 Reappropriations Overview – VI. Budgets
… A reappropriation is a legislative enactment that continues all or part of the undisbursed balance of an appropriation … date in the next calendar year. The lapse date on all suballocations, departmental suballocations and … reappropriation is a legislative enactment that continues all or part of the undisbursed balance of an appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… the checks we reviewed were disbursed for what appear to be legitimate District purposes, when the Treasurer does not maintain control of his … that: Although the Board did not authorize the Treasurer to sign District checks with an electronic signature, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Comptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… by Bureau Chief Gary T. Fishman and Deputy Bureau Chief Stephanie Swenton. The Division of Criminal Justice is led by …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysSubmitting Payments for NYSLRS Members – Enhanced Reporting
… member payments by direct debit. We will withdraw the funds electronically through the automated clearing house … debit from your account by email. NYSLRS can only withdraw funds from the account you designate on your authorization …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersMedicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Medicaid Overpayments for … program. Many Medicaid recipients are also enrolled in Medicare Part C, commonly referred to as Medicare Managed … overpayments occurred because adequate controls were not in place to detect the improper claims. We recommended the …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… A government-mandated nonexchange transaction occurs when the Federal government provides resources to the State and requires the State to use the resources in accordance with specified purposes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsCampbell-Savona Central School District – Financial Condition (2015M-42)
… include the District’s actual needs, based on available current information and historical data and make appropriate … not be used. Develop a formal plan indicating how much money will be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Opinion 93-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY ATTORNEY -- …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Transferring or Terminating Your Membership
… worked in covered public service for at least seven years; or You have less than ten years of service credit, leave … voluntarily withdraw your membership and contributions; or You transfer your membership to another public retirement … the New York State and Local Retirement System (NYSLRS), or another public retirement system in New York State, your …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipGASB Statement 87, Leases
… or Lease that continues into a holdover period until a new lease is signed. Fiscal Funding Clause Fiscal funding or … including costs to terminate an existing lease and sign a new one. Types of costs include negotiation costs, relocation … the past 10 years was used for over 500 hours per year. A new construction project requires double the amount of …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesTown of Gorham – Procurement (2024M-7)
… an increased risk that the Town paid more than necessary for goods and services or made purchases that were not for Town purposes. For example, we reviewed: 65 individual and aggregate …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… 677 school districts as well as 10 cities, including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. … state’s school districts (excluding New York City and the Big Four city school districts) will have about $308 million …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroState Agencies Bulletin No. 2324
… 11 Year Seniority Pay. Affected Employees: All employees in the Agency Police Services Unit (BU31) represented by … Pay and the 15 Year Seniority Pay for eligible employees in the Agency Police Services Unit. In addition, Chapter 174 … taxable gross, and will be reported on the employee’s Form W-2. Undeliverable Checks: When a valid payroll check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2324-april-2025-increases-location-pay-supplemental-location-pay