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Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… allowable by law. Accelerate Collection and Depositing of Receipts Increasing the frequency of the collection and deposit of receipts will provide a quicker and steadier stream of …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Purpose of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceHoneoye Falls Lima Central School District – Access Controls (2020M-112)
… with the District‘s increased reliance on a remote learning environment and administrative operations, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112City of Watertown – Information Technology (2017M-184)
… July 1, 2015 through April 5, 2017. Background The City of Watertown is located in Jefferson County and is governed by … City of Watertown Information Technology 2017M184 …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184DiNapoli: Tax Revenues Through May $4 Billion Over Enacted Budget Projections
… State tax receipts through the first two months of State Fiscal … New York State Comptroller Thomas P. DiNapoli. “The strong tax collections through the first two months of the state … the pandemic on solid fiscal footing because of robust tax revenue growth and an unprecedented infusion of federal …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-tax-revenues-through-may-4-billion-over-enacted-budget-projectionsCorning City School District – Claims Auditing (2023M-105)
… determined that: The claims auditor, who is an employee of the Greater Southern Tier Board of Cooperative Educational Services (GST BOCES), … claims auditor’s objectivity and independence. The Board of Education (Board) should have audited these claims. The …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/corning-city-school-district-claims-auditing-2023m-105Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted … invested. Key Recommendations Ensure purchases are made in accordance with the procurement policy. Update the …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… Purpose of Audit The objectives of our audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over information … Vertus Charter School Conflict of Interest and Information Technology 2016M344 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mDiNapoli Releases Analysis of 2023-24 Enacted State Budget
… and $4.4 billion lower than projections in the Division of the Budget’s (DOB) 2024 Updated Executive Budget Financial … declines include a forecasted reduction in tax receipts of $3.5 billion, or 3.2%. This follows a decrease in tax revenues of 7.8% in SFY 2022-23. Lower collections were primarily …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-releases-analysis-2023-24-enacted-state-budgetUnified Court System Bulletin No. UCS-353
… Purpose: The purpose of this bulletin is to provide agencies with instructions for manual payment of the April 2025 UCS Security and Law … The purpose of this bulletin is to provide agencies with instructions for manual payment of the April 2025 UCS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-353-april-2025-unified-court-system-ucs-security-and-lawState Agencies Bulletin No. 2195
… Purpose: The purpose of this bulletin is to inform agencies of processing requirements for employees who claim exempt from Federal, State, and/or … 09, 2024. Agency Actions: The following Control-D report is available for agency use: NPAY738 - Employees Exempt from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2195-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2024Retiring Before Age 62 – Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Retiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages … of the benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 … 11 5 and 6 members under Section 375e Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62Retiring Before Age 62 – Police and Fire Plan
… 12 61 6 62 0 It is important to know that once you retire with a reduced benefit, the reduction is permanent — it does …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62DiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… York City’s child care services for those under the age of five, including the demand for these programs and current measures of success, and found there are opportunities to utilize existing data to increase the cost efficiency of programs and direct expansion efforts based on the …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… determine whether the costs reported by Quality Services for the Autism Community (QSAC) on its Consolidated Fiscal … (RCM). The audit included expenses claimed on QSAC’s CFR for the fiscal year ended June 30, 2015. About the Program … and adults with autism. QSAC’s administrative office for all programs is located in Manhattan. QSAC was …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualDeposit Central School District - Financial Condition (2018M-204)
… the financial condition of the general and cafeteria funds. Key Findings District officials have: Implemented … the financial condition of the general and cafeteria funds …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… report – pdf] Audit Objective Assess whether Town of Tonawanda (Town) officials could take additional steps to … provided at selected Town facilities. Key Findings Of the 865 applicable physical accessibility components … proper height and length. 19 components at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42CUNY Bulletin No. CU-346
… processing below. Annual Employees in Titles with Steps on PSC Salary Schedules in Salary Plan C02- C26 All annual … Annual Employees in Titles with No Steps (salary range) on PSC Salary Schedules (Medical Professor and Law School … increase. Non-Teaching Hourly Adjuncts with Steps on the PSC Salary Schedule All Hourly employees in non-teaching …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-346-salary-increases-employees-represented-professional-staffOpinion 2002-15
… area of the town (see, e.g., 1994 Opns St Comp No. 94-10, p 17; 1989 Opns St Comp No. 89-61, p 135; 1980 Opns St … town's share of costs is charged (see, e.g., Opn No. 94-10, supra ; cf . Education Law §256[2], expressly providing … of town officials, is raised on a townwide basis. December 10, 2002 Merrilyn Pulver, Supervisor Town of Fort Edward 1 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0