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Cortland Enlarged City School District – Fund Balance (2017M-65)
… 2013-14 through 2015-16, reserves decreased $2.2 million (21 percent) and unrestricted fund balance decreased $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65New Rochelle City School District – Financial Condition (2013M-377)
… has reduced the District’s unrestricted, unappropriated funds. Key Recommendation Monitor the use of unrestricted, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Proposed Regulations
… are amended to read as follows: (a) the annual reports of the public authority , in accordance with section 2800 of the Public Authorities Law; (b) a transmittal letter from … contracts prepared in accordance with the provisions of section 2879 of the Public Authorities Law which shall …
https://www.osc.ny.gov/legislation/proposed-regulationsOther Bulletin No. 23
… the State University Construction Fund instructions for processing the April 2015 SCF CSEA LLS payment Affected … University Construction Fund and the CSEA which provides for payment of the 2015-2016 Longevity Payment in April 2015 … processed in a separate check ; there is no direct deposit for this payment. Eligibility Criteria Employees in NS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-23-april-2015-state-university-construction-fund-scf-civilUnified Court System Bulletin No. UCS-133
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … code of Pay Rt Chg/CSL (Pay Rate Change/Correct Salary). Exception: If the employee was placed on a paid … who are entitled to an Increment based on the 3/31/07 Salary Schedule, OSC will insert a row on the employee’s Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-133-april-2008-service-increments-longevity-pay-and-longevityInspector General
… or fax it Send an email to: [email protected] Call To report fraud within OSC: 518-408-4906 weekdays, 8:00 … Provided, however, that an OSC officer or employee shall not be expected to report to the Inspector General … of privacy or confidentiality and in such role shall not be expected to report the substance of such communication …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalOpinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5VII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by … such as miscellaneous receipts. The process for creating a Direct Journal Payment starts with the agency entering the … or else SFS will create a Payment Worksheet instead of a Direct Journal Payment in error. Additional fields on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentLocal Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentState Agencies Bulletin No. 778
… of withholding.” Agency Actions Agencies must not initiate new fixed tax transactions for employees. For employees who … tax entry, agencies must contact the employee, request a new completed and signed W-4 or IT-2104 and any other … dated February 20, 2008. Agencies may refer to the new Control-D report NHRPTMP14 (Employees With Fixed Taxes) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingTown of Watertown Fire District – Procurement (2022M-155)
… report – pdf] Audit Objective Determine whether the Town of Watertown Fire District (District) Board of Fire Commissioners (Board) used a competitive process to … most prudent and economical manner in the best interest of taxpayers. District officials did not: Use a competitive …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Lynbrook Union Free School District – Purchasing (2022M-17)
… the District’s purchasing policy for goods and services not subject to competitive bidding. Key Findings The purchasing agent did not ensure purchases adhered to the District’s purchasing policy for goods and services not subject to competitive bidding. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Implementation of the Dignity for All Students Act
… Act (DASA); and school districts report material incidents of discrimination and harassment, as required, to the … Also, we limited the audit to school districts outside of New York City. Background DASA seeks to provide students … Officials at most schools we visited were not aware of DASA record retention requirements, and some officials …
https://www.osc.ny.gov/state-agencies/audits/2017/10/13/implementation-dignity-all-students-actCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate … extended our audit period to December 31, 2024, to include the 2024 fiscal year-end bank reconciliation. Understanding … Did the City of Mechanicville City Mayor and officials provide …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78EDSS - Contract Reporter Exemption Request Help
… about these terms, please see the Glossary of Terms . If my original contract was or will not be submitted … quotes Cost vs. benefit in monetary terms Purchases made by other state agencies Purchases made by other states … list to support your price justification.) Where can I find additional information about CRERs? Guide to Financial …
https://www.osc.ny.gov/state-agencies/contracts/edss-contract-reporter-exemption-request-helpAccessibility for People With Disabilities (Follow-Up)
… nearly 350,000 acres across 11 regions. As part of its mission, Parks works to provide universal access to safe … Parks had not actively incorporated accessibility into its processes for maintaining and operating its parks. … in the initial report; however, more work needs to be done. Of the initial report’s three recommendations, one has …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… Medicare—a federal health insurance program for people age 65 and older and for those under age 65 with certain disabilities—oxygen equipment rentals are …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followCity of Troy – Budget Review (B20-5-11)
… for the years ending December 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities … upon the Council’s authorization and approval of the new fees. The minimal contingency appropriation in the … to adopting the budget if it decides to implement the new refuse fees. City officials should closely monitor the …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… and with access using cellular data plans only (20.3%). Brooklyn had the second highest share of households without broadband internet (27.3%). The Bronx and Brooklyn faced the highest average price for monthly … new connections, especially in the South Bronx and Brooklyn during the height of the pandemic. The 2021 to 2023 …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycState Agencies Bulletin No. 2028
… receiving the April 2022 M/C Performance Advance that results in a salary equal to the Job Rate of the reallocated … receiving the April 2022 M/C Performance Advance that results in a salary equal to the Job Rate of the M/C position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advances