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Wellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
… complete report - pdf ] Audit Objective Determine whether the Wellsville Central School District (District) used District resources to provide the mental health component of the New York Safe Schools … Determine whether the Wellsville Central School District District used District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/wellsville-central-school-district-mental-health-training-component-newWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
… in Education Act (SAVE Act) training requirement to staff. Key Finding The District did not provide mental health training as required to any staff for the 2020-21 school year by September 15, 2020 … Key Recommendation Provide mental health training to all staff and ensure it is completed by September 15, as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/waverly-central-school-district-mental-health-training-component-new-yorkWall Street Bonuses and Profits Decline in 2015
… the broker/dealer operations of New York Stock Exchange (NYSE) member firms—the traditional measure of industry …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015Local Sales Tax Collections Increased by 3% in July Compared to Last Year
… Local sales tax collections in New York state grew by 3% in July … $53.3 million compared to the same time last year. “Local sales tax growth in July continued at a moderate pace, … County had the largest decline at 12.1%. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearTown of West Seneca – Purchasing (2015M-11)
… 1, 2013 through December 18, 2014. Background The Town of West Seneca is located in Erie County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Pierrepont – Fiscal Stress (2014M-314)
… financial condition for the period January 1, 2013 through July 31, 2014. Background The Town of Pierrepont, which is … financial condition for the period January 1 2013 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… of State Fiscal Year 2010–11. The BuildSmart NY program was created to carry out EO 88, and in April 2020, BuildSmart … Order 22 (EO 22) was issued in September 2022 and further built upon EO 88, with a goal of 11 trillion British Thermal … 2020. The actual EUI reduction reported was 14.4%, and when committed (incomplete) projects were added, the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followService Credit for Tiers 2 through 6
… are not required to pay for additional service, you will only receive credit if you purchase it. For previous and … local civil service commission. You can be credited only for employment with an employer that participates in one … a trustee-to-trustee transfer. We can accept transfers only from certain types of plans. For instance, you may be …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6Holland Patent Central School District – Access to the Student Information System (2016M-326)
… in the Towns of Deerfield, Floyd, Marcy, Remsen, Steuben, Trenton and Western in Oneida County and the Town of Russia …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemIX.10.C Federal Treasury Offset Program (TOP) Agency Responsibilities – IX. Federal Grants
… Questions about state-administered federal drawdowns that have been reduced by the Treasury Offset Program or about …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10c-federal-treasury-offset-program-top-agency-responsibilitiesDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… of the Executive's proposal to extend the higher personal income tax (PIT) rate for upper-income earners for an … program at $33.5 billion in the coming year. Proposes the Excelsior Scholarship program to make State University of New York …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightContracts for Personal and Miscellaneous Services (Follow-Up)
… contracts were still needed, or whether they could be suspended or scaled-back to help reduce costs. We also found …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followOpinion 93-6
… not enter into a municipal cooperation agreement pursuant to article 5-G of the General Municipal Law to receive fire protection services on behalf of a fire … Town Law, §184 provides the exclusive authority for a town to contract for fire protection services on behalf of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Partial Lump Sum (PLS) Payment at Retirement — For Eligible NYSLRS Members
… single payment equal to a percentage of the value of your pension benefit at retirement. The payment amount depends on … sheriff, undersheriff, deputy sheriff or county correction officer; Be covered by a plan that allows for retirement … will not be made until it is determined whether you are approved for the disability retirement benefit. If you …
https://www.osc.ny.gov/retirement/members/partial-lump-sum-paymentEconomic Impact: Higher Education
Higher education is an important contributor to New York’s economy. New York’s 290 degree-granting postsecondary institutions employed more than 296,000 people with total wages of around $27 billion in 2023.
https://www.osc.ny.gov/files/reports/pdf/higher-education-economic-impact.pdfCity of Lockport – Budget Review (B21-1-9)
… liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The … City officials project operating losses in the general, water, sewer and refuse funds. The City’s fund balance policy … $90,000 for street maintenance and $91,000 for water filtration and distribution. The total overtime appropriation …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9Understanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development. It will also address the options for amending the budget and monitoring the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-the-budget-process-060723.pdfCustodial Service Contract Procurement and Oversight (2020-N-8) 180-Day Response
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8-response.pdfCustodial Service Contract Procurement and Oversight (2020-N-8)
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8.pdfControls Over Equipment
… machine instead of four physiological monitors. An HP computer was purchased on August 27, 2009 for $1,547. We attempted to locate the computer as it was still listed in FAM on June 30, 2017. H+H … with an approved relinquishment form indicating that the computer was disposed of on August 10, 2010 because it was …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipment