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Purchasing and Procurement Practices
… major thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. Section 208 of the Racing, … of purchases without competitive bidding, instead using Bid Exception Memos (BEMs) for purchases using single or sole …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesState Agencies Bulletin No. 2125
… LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2125-new-temporary-compensation-payment-certain-employees-represented-civilState Agencies Bulletin No. 2125.1
… the agency’s inability to locate the employee, the agency should follow the Agency Actions identified in Payroll … . Checks issued to eligible employees who are now deceased should be submitted as a stop payment request with a reason of Exchange in PayServ. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21251-new-temporary-compensation-payment-certain-employees-represented-civilOpinion 90-37
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village … the greatest amount of revenue to the village. This is in reply to your letter concerning the proposed sale of … a public hearing prior to the sale. We assume the property in question is not parkland or other property which is …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Town of Warrensburg - Procurement (2014M-96)
… of our audit was to review the Town’s purchasing process for the period of January 1, 2012 through December 31, 2013. … by an elected five-member Board. Budgeted appropriations for 2013 totaled approximately $3.4 million. Key Findings The … the purchasing policy. Ensure that contracts are in place for all professional service providers. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Town of Erin– Inappropriate Highway Purchases (2014M-16)
… Purpose of Audit The purpose of our audit was to review Highway Department purchases for appropriateness for the … Budgeted appropriations for 2013 for the general and highway funds were $316,984 and $621,235. Key Findings The … for the $68,501 in improper purchases made by the Highway Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and … 1, 2023 for Cycle Three. 3 Public Health Law section 1110; 10 NYCRR subpart 67-4 – Lead Testing in School Drinking …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2York Central School District – Lead Testing and Reporting (S9-25-19)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Opinion 89-30
… No. 82-73, p 90; 1977 Opns St Comp No. 77-904, unreported; 1966 Opns St Comp No. 66-749, unreported; cf. General …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 2002-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether a town may expend current tax monies and utilize the services of the town highway department to dredge a navigable channel …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4State Agencies Bulletin No. 1189
… an SSN-based identifier to the NYS EMPLID The timeline for conversion to the NYS EMPLID Changes that will occur as a result of the conversion Affected Employees Users of the New York State … Period 17) and 11/28/12 Institution (Pay Period 17). The conversion of the current SSN-based EMPLID to the NYS EMPLID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were reasonable, … To determine whether the costs reported by The Arc FranklinHamilton dba The …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… average. CTE can also address the needs of high-growth industries by helping to close skills gaps without the need … of all jobs in science, technology, engineering, and math industries require candidates with less than a bachelor’s …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followXII.8.C Payment Intercepts – XII. Expenditures
… Director, Bureau of State Expenditures 110 State Street, 10th Floor Albany, NY 12236 The Business Unit must include …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8c-payment-interceptsSUNY Bulletin No. SU-196
… employees. Affected Employees Part-time employees in the State University Professional Services Negotiating … who meet the eligibility criteria Background Chapter 340 of the Laws of 2013, which implemented the 2011-2016 … or completed seven consecutive years of full time service in the title of Lecturer or in any of the titles listed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedTransformation of the MTA
… and selecting individuals to fill the positions, or “Lift & Shift,” a process where employees are assigned by …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaCharter School of Educational Excellence – Information Technology (2023M-174)
… of Trustees (Board) and officials secured student data to help protect it from unauthorized access and developed and … Board and officials did not adequately secure student data to help protect it from unauthorized access or develop an IT … result, there was an increased risk of unauthorized access to student personal, private and sensitive information (PPSI) …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174State Police Bulletin No. SP-251
… inform agencies of OSC’s automatic processing of the April 2023, April 2024 and April 2025 retroactive increases … Longevity Compensation and Expanded Duty Pay and the April 2023 and April 2024 retroactive increases to Supplemental … Background: Chapter 130 of the Laws of 2025 implements the 2023-2026 Agreement between New York State and the Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityState Police Bulletin No. SP-256
… Putnam (40), Dutchess (14) counties) $2,461 (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), Rockland … increase) SPL (Supp Location Compensation) (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), Rockland … Putnam, Dutchess counties) SPL = $2,400 (Bronx, Kings, Queens, Richmond, NYC, Rockland, Westchester, Nassau, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-256-april-2023-2024-and-2025-retroactive-increases-location-pay-longevityOpinion 96-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. FEES -- Justice Courts (payment of fees pursuant to General Municipal Law, §99-l[1][a] for …
https://www.osc.ny.gov/legal-opinions/opinion-96-8