Search
School Districts’ Energy Performance Contracts (2013-MR-1)
… contracts (EPC) entered into by eight school districts for the period of October 1, 1998 through August 21, 2013. … to improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. The eight …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1DiNapoli Halts $24 Million in Suspicious Tax Refunds
… credits based on incorrect information such as fake or inflated number of dependents or understated income. Questionable personal income tax … Taxpayer claimed ineligible refundable credits (e.g., fake or inflated number of dependents or understated income) 4,805 …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… District’s intentions for funding reserves, determines how much should be accumulated and how and when the funds will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingKing Center Charter School – Purchasing (2013M-215)
… King Center Charter School was established in 2000 as the first charter school to open in the City of Buffalo. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Sole Custody Reporting
… control must be reconciled at least monthly. Compliance with this requirement contributes immeasurably to …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingOpinion 2001-5
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … Neither section 176(31), nor any other statute of which we are aware, however, expressly authorizes a fire district … injury to fire district personnel. In this regard, we note that section 91(1) of the General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Unified Court System Bulletin No. UCS-307
… on 04/01/2022. Eligibility After Final File Is Sent To OSC If an employee is ineligible for the 2022 SLED payment at the time the spreadsheet file is submitted to OSC but becomes eligible on or before 03/31/2022, the SLED payment … the employee’s Additional Pay page for Earnings Code JSD . If an employee is appointed to an ineligible position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part … for Delays in Reconciling Travel Card Charges There are circumstances that may prevent an employee from … dispute. Both the disputed charge and the reversal should be reconciled to the expense type “Travel Charge Dispute.” By …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationDiNapoli: New York Must Do More To Reduce Maternal Deaths
… The New York State Department of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates … 100,000 babies born. While DOH collects this data, it does little to utilize it. The audit found DOH needs to …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… remain uncashed after the outreach process must be turned over to the Abandoned Property Fund by the applicable reporting date required by the Office of the State … letters are sent to the payee directly and require no agency action. Business Units are responsible for performing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentXVI.4.B Tax Revenues – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Non-Exchange … of payment activity and historical experience. There is no refund liability attributed to first quarter estimated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 1995
… 007369 8159130 Soc Worker 1 007373 8159210 Speech Lan P A Pg C 1 005857 5932510 Speech Lang Pathgst 2 005856 5932320 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1995-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1989
… 007011 7617200 Cleaner 003205 3014000 Cook 003232 3102300 Dev Assnt 1 005694 5546110 Dev Assnt 1 (IRM) 005695 5546111 Dev Assnt 2 005697 5546120 Dev Assnt 3 005698 5546130 Dev …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainUnified Court System Bulletin No. UCS-320
… SD Assoc of Supreme Court Reporters within the City of New York SG District Council 37 SK Court Attorneys Association of the City of New York SN New York State Court Officers Association SR New York State Supreme …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-320-april-2023-state-new-york-unified-court-system-ucs-salaryPublications
… the Police and Fire Retirement System (PFRS). Your system, tier and retirement plan determine your benefits. The best … from State and local governments and affiliated employers. Tier 6 is now the largest NYSLRS member group and accounts … special plans for miscellaneous titles. ERS Tier 3, 4, 5 and 6 Retirement Plans Tier 3 and 4 Members — …
https://www.osc.ny.gov/retirement/publicationsSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
Saratoga County Industrial Development Agency Project Monitoring and Grant and Loan Program 2015M85
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… The Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools with approximately 4,700 students, is governed by an elected five-member Board of Education. Salary …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Village of Alfred – Information Technology (2017M-236)
… Key Findings The Village did not have written policies or procedures detailing the acceptable use of IT assets and … of critical data. The Village did not have a recovery plan or breach notification plan. The Village did not provide … a disaster recovery plan and a breach notification policy or local law. Ensure that all necessary Village personnel …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Hartsdale Volunteer Fire Company – Board Oversight (2017M-227)
… The Treasurer did not maintain accurate accounting records or prepare and provide the Board with monthly … The Treasurer should maintain accurate accounting records and provide reports to the Board. Implement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/02/09/hartsdale-volunteer-fire-company-board-oversight-2017m-227Riverhead Charter School – Debit Cards (2017M-254)
… was to examine the School’s controls over debit card use for the period July 1, 2015 through February 28. 2017. Key … The Board did not establish a comprehensive policy for debit cards to help ensure all charges were adequately supported and for business-related purposes. None of the debit card …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/27/riverhead-charter-school-debit-cards-2017m-254