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Town of Harrison - Budgeting Practices (2018M-142)
… - pdf] Audit Objective Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable. Key Findings From 2013 … fund balance. Unassigned fund balance ranged between 17 and 40 percent of ensuing years’ appropriations. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-harrison-budgeting-practices-2018m-142Stay Informed – Coordinated Plan For ERS Tier 3 and 4 Members
… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Stay Informed …
https://www.osc.ny.gov/retirement/publications/1522/stay-informedChallenging a Determination – Coordinated Plan For ERS Tier 3 and 4 Members
… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Challenging a Determination …
https://www.osc.ny.gov/retirement/publications/1522/challenging-determinationCost-of-Living Adjustment – Coordinated Plan For ERS Tier 3 and 4 Members
… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 CostofLiving Adjustment …
https://www.osc.ny.gov/retirement/publications/1522/cost-living-adjustmentAvailable Options – Coordinated Plan For ERS Tier 3 and 4 Members
… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Available Options …
https://www.osc.ny.gov/retirement/publications/1522/available-optionsTier Status – Coordinated Plan For ERS Tier 3 and 4 Members
… … Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Tier Status …
https://www.osc.ny.gov/retirement/publications/1522/tier-statusUnified Court System Bulletin No. UCS-161
… Uniform Allowance and Uniform Blazer Allowance payments for employees in Negotiating Units SY , SR , S9 , DR , F8 and … dated June 23, 2010. The Uniform Blazer Allowance payment for employees in Negotiating Unit G9 will be made in a … dated June 23, 2010. The Uniform Allowance payment for Negotiating Units G9 and 86 (unrepresented employees) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-161-june-2010-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-170
… be in an eligible title on May 31, 2011 and active on the payroll (including paid Leave of Absence), on Workers’ … payment upon return from leave, provided the return to the payroll is prior to November 30, 2011. Eligible employees on … June 30, 2011 for the Uniform Allowance* and active on the payroll (including paid Leave of Absence), on Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-170-june-2011-ucs-uniform-allowance-and-uniform-blazer-allowanceUnified Court System Bulletin No. UCS-182
… be in an eligible title on May 31, 2012 and active on the payroll (including paid Leave of Absence), on Workers’ … payment upon return from leave, provided the return to the payroll is prior to November 30, 2012. Eligible employees on … June 30, 2012 for the Uniform Allowance* and active on the payroll (including paid Leave of Absence), on Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-182-june-2012-ucs-uniform-allowance-and-uniform-blazer-allowanceBrunswick Central School District - Online Banking (2020M-6)
… report - pdf] Audit Objective Determine whether the Board and District officials ensured online banking transactions were appropriate and secure. Key Findings The Board did not adopt an online … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Mount Markham Central School District – Financial Management (2020M-39)
… $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District … totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District officials have not updated the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39I.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… and acts as a useful general reference through all stages of financial system processing. OSC will periodically update … in Chapter IV – Accounting Codes – Uses and Descriptions of this Guide. Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedurePublic Health – 2021 Financial Condition Report
… and federal Medicaid spending decreased by $650 million (0.9 percent) to $75.2 billion in SFY 2020-21. State share … State share total of $1.7 billion from SFY 2020-21 to SFY 2021-22, which according to the Division of the Budget was … Enrollment in the Essential Plan, which began in SFY 2015-16 and rose to more than 728,000 over its first three years, …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthVillage of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … totaling $150 were not deposited until we identified the discrepancy, or seven to 11 months after collection. The … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Public Health – 2022 Financial Condition Report
… Plan or Child Health Plus (which provides coverage for children under the age of 19 with incomes above Medicaid … but only 43.1 percent of the costs of DOH Medicaid claims for the State in SFY 2021-22. Elderly, blind, and disabled … made up 19.3 percent of eligible recipients, but accounted for 55.2 percent of DOH Medicaid claims costs. Essential Plan …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-healthAn Economic Snapshot of Staten Island’s North Shore
The North Shore is the vibrant northern area of Staten Island and an important freight and commuting hub. The area is the most populous portion of the borough, housing about 38 percent of all residents.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2025.pdf2024 Stewardship Priorities & Proxy Voting Guideline Updates
The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdfCoeymans Hollow Fire District – Board Oversight (2021M-211)
Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-2021-211.pdfRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (2020-S-50)
To determine whether the Long Island Rail Road’s Rolling Stock Programs Department has managed the M9 contract so that the contractor delivers the cars on time, within the required scope and quality, and within budget.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s50.pdfNYC Department of Education Response to the COVID-19 Pandemic
During the pandemic, the City had to develop and implement novel remote-learning protocols to continue educating students, and was later among the first major city districts in the nation to offer a return to in-person schooling.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2022.pdf