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Medgar Evers College – Controls Over Bank Accounts (Follow-Up)
… in our initial report, Medgar Evers College: Controls Over Bank Accounts ( 2015-S-92 ). Background Our initial audit, … 2016, found that all 14 accounts were opened after CUNY’s bank authorization policy was established in 2008. However, … These findings point to weaknesses in the monitoring of bank accounts, which increase the risk that Medgar Evers …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followHelping Hands School – Compliance With the Reimbursable Cost Manual
… Cost Manual (2015-S-45) State Education Department: Mid Island Therapy Associates, LLC – Compliance with the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/helping-hands-school-compliance-reimbursable-cost-manualWayne County Probation Department – Restitution Payments (S9-20-6)
… notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and … notify the court when a probationer violated the court order or disburse victim restitution payments appropriately. … notified the court when a probationer violated the court order and disbursed victim restitution payments promptly and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… and reported and that Company moneys are safeguarded for the period April 1, 2012 through October 10, 2013. … Services Captain and three Directors, is responsible for the Company’s overall financial management. During the … The Treasurer was unable to provide us monthly reports for 10 of the 18 months in our audit period. We reviewed all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialWaverly Central School District – Financial Condition (2013M-148)
… condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School District is … appropriate transparency through the budget process with public disclosure. If District officials intentionally …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148CUNY Bulletin No. CU-536
… December 28, 2011, June 27, 2012, June 26, 2013, January 1, 2014, July 1, 2014, December 31, 2014 and July 1, 2015. The revised rate … Fine 409 CUNY Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 580 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-536-cuny-retroactive-salary-rate-increases-steamfitter-andChanges to Reporting Requirements – Understanding Your Responsibilities: Elected & Appointed Officials
… York Codes Rules and Regulations NYCRR changed reporting requirements for elected and appointed NYSLRS members …
https://www.osc.ny.gov/retirement/members/ea-officials/changes-reporting-requirementsImplementation of Train Service to Grand Central Madison
… and Hunterspoint Avenue, through a major transfer hub at Jamaica. The Port Washington branch does not pass through Jamaica. MTA’s East Side Access (ESA) project connected … offered shuttles, which enabled riders to transfer in Jamaica to the Atlantic Terminal. Further, while LIRR …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonState Agencies Bulletin No. 2329.2
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2025 LGS payment and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23292-april-2025-civil-service-employees-association-csea-public-employeesHamburg Central School District – Capital Project (2014M-129)
… original scope. The Board President did not approve all change orders and allowance disbursement forms, as required … the District should obtain voter approval. Approve all change orders (and allowance disbursement forms) in accordance with NYSED requirements and ensure they only address conditions that could not have been reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Improper Managed Care Payments for Misclassified Patient Discharges (Follow-Up) (2023-F-26) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges (Report 2021-S-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f26-response.pdfNYSLRS Fact Sheet
… Overview The New York State and Local Retirement System (NYSLRS) … Statistics about NYSLRS the New York State and Local Retirement System including …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetCompliance With Freedom of Information Law Requirements
… and paratransit services. Article 6 of the New York State Public Officers Law provides for public access to government records. The statute, generally referred to as FOIL, applies … copies of records. Within five days of receiving the FOIL request, FOIL requires agencies to make the requested records …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… extended period for official State business. If the head of an agency has not properly designated an employee’s … substantial tax liabilities with respect to reimbursement of travel expenses. This tax liability can also be unexpected … as income, the State may issue up to three years of amended W-2 forms reflecting an increase in supplemental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The ARC of Ulster-Greene (Ulster-Greene) on its Consolidated Fiscal … located in Kingston, New York, is an SED-approved provider of preschool special education services. Ulster-Greene … services to children with disabilities between the ages of three and five years. In 2014, Ulster-Greene provided …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualHyde Park Central School District – Financial Management Practices (2012M-172)
… to analyze budgeting practices, fund balance trends, and reserve account balances and to the 2011-12 fiscal year to analyze budgeting … Park Central School District is located in Dutchess County and has approximately 3,800 students and 800 employees. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mNewark School District Public Library – Board Oversight (2014M-54)
… 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected … for other aspects of Library operations, including cash receipts and disbursements, claims processing and … investments and place all Library moneys in time deposits, certificates of deposit, or other investments in accordance …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54State Agencies Bulletin No. 1565
… Division of the Budget Policy and Reporting Manual, Item B-300 and Item B-300A (effective April 18, 2017), maintenance rates have been increased. Note : Item B-300 and B-300A present information for specific … The Division of Budget Policy and Reporting Manual, Item B-300 and Item B-300A (effective April 18, 2017) are available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1565-change-maintenance-rates-employee-housing-and-mealsOpinion 90-58
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board members selling to … MUNICIPAL LAW, §§800(2), 806: The sale of an individual insurance policy by a village trustee to a village employee … ethics. You ask whether a village trustee who is also an insurance salesman would have a conflict of interest if he or …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Reporting Regulation for Elected or Appointed Officials
… 315.4 Additional reporting requirements for elected or appointed officials who work for a participating employer of the retirement system and are … to accruals, shall record his or her work activities for a period of three consecutive months. The elected or … Codes Rules and Regulations NYCRR outlines requirements for reporting elected or appointed officials to NYSLRS …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officials