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DiNapoli Calls for State Procurement Reform
… procurement practices in the wake of criminal charges and allegations of corruption in the awarding of contracts … economic development projects. “The alleged contracting and kickback schemes uncovered by federal and state prosecutors show lax oversight over economic …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformSUNY Bulletin No. SU-181
… by the Graduate Student Employees Union (Bargaining Unit 28) who meet the eligibility criteria Effective Date(s) … at the same campus in which they had been employed on 9/30/07 and at the time of payment. The increase is … Request transaction using the Action/Reason code Pay Rt Chg/SIC (Pay Rate Change/Salary Increase) effective the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-181-october-1-2007-and-october-1-2008-stipend-increasesTown of Danby – Town Clerk (2022M-08)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings Tax collections … or intact and were not remitted to appropriate parties in a timely manner. Although the Clerks reported the Clerk … and remit all collections to the appropriate parties in a timely and accurate manner. The Clerks: Did not identify …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Appendix B includes our comments on issues raised in the Village’s response letter. … whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100NY Full-Time Equivalent Employees Dashboard
… NY Full-Time Equivalent Employees Dashboard The Office of the … NY FullTime Equivalent Employees Dashboard …
https://www.osc.ny.gov/ny-full-time-equivalent-employees-dashboardCity of Yonkers – Budget Review (B24-6-6)
… Includes appropriations for police overtime, life/health/dental insurance, employee retirement, firefighting overtime … and social security that are likely underestimated. Does not include an appropriation for contractual … a contingency appropriation, which limits flexibility to cover any unanticipated expenditures or revenue shortfalls. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school districts (component … the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid claims on behalf of … Although BOCES officials properly claimed BOCES aid totaling $38 million for administrative expenditures …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Opinion 2003-4
… a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App … (see, e.g., Seif v City of Long Beach , supra ; 1990 Opns St Comp No. 90-25, p 58). Under the doctrine of ratification, … Volunteer Firefighters' Benefit Law, §5[1]; 2000 Opns St Comp No. 2000-20, p 53; 1992 Opns St Comp No. 92-41, p …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Glossary
… Property”). Account A record of financial transactions for individuals, such as with banks, brokerages, utility … must group the individual items into one aggregate amount for each property type. Audit An examination and verification … to the NYS Office of Unclaimed Funds requesting payment for monies being held by the New York State Comptroller. …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryFulton County Industrial Development Agency – PILOT Program (2014M-291)
… 2012 through April 30, 2014. Background The Fulton County Industrial Development Agency was created in 1970 to further … Fulton County Industrial Development Agency PILOT Program 2014M291 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programChenango Valley Central School District -- Budget Review (B18-4-3)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … budget for the next succeeding fiscal year. Key Finding We found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/04/06/chenango-valley-central-school-district-budget-review-b18-4-3East Moriches Union Free School District -- Budget Review (B17-7-4)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … to exceed $2 million to liquidate the accumulated deficit in the District's general fund as of June 30, 2006. New York … that the significant revenue and expenditure projections in the proposed budget are reasonable. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Chenango Valley Central School District -- Budget Review (B17-4-5)
… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The Chenango Valley Central School District is located in Broome County. Chapter 260 of the Laws of 2008 authorizes … totaling $3.5 million to liquidate the accumulated deficit in the District’s general fund and food service fund as of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/07/chenango-valley-central-school-district-budget-review-b17-4-5VIII.1.E Operating and Appropriated Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… and must use the designated account codes required for each type of transfer as well as other required fields … below. Operating Transfers are authorized in various State laws but the majority of these transfers are authorized … by the Office of the State Comptroller Bureau of State Accounting Operations (OSC BSAO) upon request of the Director …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1e-operating-and-appropriated-transfersGrowth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
Growth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0714.pdfTown of Webb - Financial Oversight and Ambulance Services (2018M-161)
… operations. Ensured that ambulance services were provided in accordance with applicable laws. Key Findings The Board has accumulated excessive fund balances in four operating funds. From 2013 through 2017, unrestricted … and ensured that ambulance services were provided in accordance with applicable laws …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161State Agencies Bulletin No. 1573
… Purpose To inform agencies that position pools and/or chartfield strings in PayServ may require updates for … chartfield strings will be lapsing on the above date and will no longer be available for payroll charges. … before June 22nd for the Institution check dated 7/6/2017 and the Administration check dated 7/12/2017 to ensure that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1573-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1411
… updates for lapsing Affected Employees All agencies with appropriations due to lapse on June 30, 2015 Background … position pools that appear on the spreadsheet are updated with valid chartfield strings. If an agency does not believe that the chartfield string associated with the position pool is lapsing they will need to contact …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1411-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1486
… updates for lapsing Affected Employees All agencies with appropriations due to lapse on June 30, 2016 Background … position pools appearing on the spreadsheet are updated with valid chartfield strings. If an agency does not believe that the chartfield string associated with the position pool is lapsing, they must contact their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1486-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1180
To inform agencies that Position Pools andor Cost Centers in PayServ may require updates for lapsing
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-events