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Elementary and Secondary Education – 2021 Financial Condition Report
… school district saw an increase in the number of ballots cast which, historically, has been relatively low since …
https://www.osc.ny.gov/reports/finance/2021-fcr/elementary-and-secondary-educationElementary and Secondary Education – 2022 Financial Condition Report
… Aid Continues to Support New York Schools According to the Division of the Budget, schools have received or are slated to receive … year for which data are available, New York State led all states in per-pupil disbursements for public elementary …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationContinuity of Operations Planning
… Purpose To determine the adequacy of State agencies’ continuity of operations planning for major unexpected events. Our audit … 1, 2017 through August 23, 2017. Background The Division of Homeland Security and Emergency Services (Division) is … To determine the adequacy of State agencies continuity of operations planning for major …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planningAudit of the Tuition Assistance Program at Dowling College
… coeducational college located in Suffolk County. Founded in 1955, Dowling offers Bachelor’s, Master’s, and …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeReporting on Foreclosure of Real Property Funds – Kings County
… from January 1, 2010 through March 13, 2013. Background The Office of Court Administration is responsible for … directing and overseeing the administrative operations of all courts in the New York State Unified Court System (UCS). … court grants an extension. Referees are selected from a list of eligible referees established under Part 36 of the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyMedicaid Program – Improper Payments to a Dentist
… Purpose To determine if Medicaid made improper payments for dental … eligible services will be paid. Medicaid allows a dentist to bill an additional fee when dental staff must provide additional time, skill, and/ or assistance to properly treat patients. Such services are commonly …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistOperational Advisory No. 28
… a communication to agencies notifying them that access to the Production environment has been restored. The first priority for agencies once the system is available … apply to specific transactions. It is recommended that all Agencies read Chapter XV , in its ENTIRETY, since it …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeTown of Hempstead – Compensatory Time (2021M-64)
… Require comp time to be properly supported and approved by direct supervisors. Ensure separation payments that …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… tax revenue. As a result, Town taxpayers residing outside the Villages did not receive all the benefit they should have from County sales tax …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Holland Patent Central School District – Fuel Inventory (2023M-141)
… transactions during our test period by sharing Personal Identification Numbers (PINs) and/ or vehicle fobs to fuel buses. This reduces accountability and … in the tanks. Key Recommendations Establish a control system that safeguards the District’s fuel from loss and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Village of Islandia – Overtime (2023M-121)
… percent of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent … 49 percent of their budgeted salaries, respectively. The Fire Marshal approved his own overtime that totaled $88,718. …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… totaling $145,164 for nonresident homeless students during the audit period because the Superintendent was not aware … accurately prepared and submitted in a timely manner for all eligible nonresident homeless students. Complete, … and submit them to SED. Monitor the homeless eligibility list and submit eligible claims for reimbursement in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidUnified Court System Bulletin No. UCS-186
… Affected Employees Unified Court System employees in Bargaining Unit F8 who are members of the Suffolk County …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-186-discontinue-deduction-code-542-amalgamated-term-life-insuranceSUNY Bulletin No. SU-188
… as a term and condition of employment The housing is on the business premises of the employer The housing is … that is subject to all tax withholdings and is reportable on the employee Form W-2. OSC Actions OSC has created Time … of transactions. The Earnings Code HAS will appear on the payroll register. The Earnings Code description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-188-new-earnings-code-employer-provided-housingCUNY Bulletin No. CU-91
… Purpose To explain the procedures for processing retroactive pay changes and the … /Change Rate (CRT) Process a retroactive adjustment for all regular hours paid in PaySR Agency Responsibility It is … of the agency to: Report on the General Comments Panel, all pay changes effective prior to the employee's PaySR …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-91-pay-rate-changes-and-lump-sum-payment-supervisor-mechanicsSUNY Bulletin No. SU-245
… will automatically process deduction transactions using the new deduction code 522. The vendor will submit all transactions for enrollments, cancellations, and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-245-new-voluntary-deduction-code-united-university-professionsSUNY Bulletin No. SU-338
… following Comp Rate Codes: 21P , ANN , BIW , CAL , CYF, and CYP are affected. Background Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, GOER, and OSC, certain employees who were part-time during the 1996 … Effective Dates Payments that include both the Fall and Spring semesters may be made beginning in Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-338-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2022SUNY Bulletin No. SU-352
… Purpose: The purpose of this bulletin is to provide instructions for … Employees: Active employees in Bargaining Unit 08 with the following Comp Rate Codes: 21P , ANN , BIW , CAL , CYF, … in the employee’s taxable gross and are subject to all employment and income taxes. Federal, State, and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-352-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2023Unified Court System Bulletin No. UCS-107
… Court System Employees in Negotiating Units S9 , SR , SY , DR and F8 Background Section 2 of Chapter 155 of the Laws of … ( DR ) and Suffolk County Court Employees Association, Inc. ( F8 ), authorize Supplemental Location Pay for … the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… activities affect different tax bases because a village is located within the Town. As a result, it is important for Town officials to accurately budget for and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62