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Town of Murray – Capital Projects (2014M-086)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for the period January 1, 2008 through February … The purpose of our audit was to review the Supervisors …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Mooers – Payroll (2014M-087)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective controls over payroll for the period January 1, 2012 through December 31, 2013. Background … The purpose of our audit was to determine if Town officials established effective controls over payroll …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomBemus Point Central School District - Financial Management (2019M-216)
… overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund balance that was not used to finance operations. The District improperly restricted … and the amount of fund balance that will be used to fund operations. Return the improperly restricted money to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216Massena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… claims auditor when required. District officials agreed with our findings and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mEast Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78IX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… standards to ensure compliance with grant application and Single Audit requirements. All applicants for federal … to include a Unique Entity Identifier (UEI) on both paper and electronic applications. The UEI is a 12-character … agencies. It is critical that agencies utilize the correct and consistent UEI throughout the entire lifecycle of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberState Agencies Bulletin No. 2061
… The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2016, 2017, 2018, 2019, … and increase to 25 year longevity pay upon the employee’s return from leave. Employees Terminated via Discipline … the following: Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2061-security-supervisors-unit-april-2016-2017-2018-2019-2020-2021-and-2022Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… Corona 1,199 1% 85% Concourse / Highbridge / Mt. Eden 879 1% 86% Brighton Beach / Coney Island 678 1% 87% …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19DiNapoli Urges Congress to Expand Eligibility for Savings Program for Individuals with Disabilities
… doesn't account for a lot of folks who acquire their disability after age 26," said Congressman Sean Patrick … New York to restrict eligibility to those diagnosed with a disability before they turn 26 years old. This can be a major … tax-deductible. To be eligible, an individual must have a disability that was present before age 26. Participants must …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-urges-congress-expand-eligibility-savings-program-individuals-disabilitiesUnified Court System Bulletin No. UCS-248
… by other UCS bargaining units. Effective Date(s) The April 1, 2017 Senior Officer Series Differential (SOS) retroactive … than 04/06/17, the agency must submit a Data Change/COR (Cor History) transaction on the Job Request page, asking … For eligible employees who have worked in more than one (1) agency since the effective date of the SOS (Senior Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-248-retroactive-adjustment-senior-officer-series-differential-sosDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… Comptroller Thomas P. DiNapoli today released the report from the Decarbonization Advisory Panel. The report examines … evaluate managers, direct engagement and define exclusion from the Fund’s portfolio; The panel did not recommend the … Comptroller Thomas P DiNapoli today released the report from the Decarbonization Advisory Panel …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelOversight of Residential Domestic Violence Programs
… adequate oversight of residential programs for victims of domestic violence to ensure these programs are operating in … which is tasked with the licensing and oversight of domestic violence (DV) programs in New York State. Central … OCFS would not allow auditors to access either the Domestic Violence Information System or SharePoint; both …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsEDSS - Glossary of Terms
… of Contents Contract Reporter Exemption Requests (CRER) Procurement Record Contract Reporter Exemption Request Agency … Only Only include the amount associated with the current procurement record amendment. Example: If the original … and the state agency would like to amend the approved Procurement Record to increase the procurement by $400,000, …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsState Comptroller DiNapoli Releases Municipal Audits
… underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … treasurer during 2017. Town of West Seneca – Audit Follow-Up (Erie County) The purpose of this review was to assess … increased unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end of 2023 or 118% of …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-49
… This opinion represents the views of the Office of the State Comptroller at the time it was … as substitute for a previously named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on the … Whether a fee is properly imposed pursuant to subdivision 1 or 2 of section …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 89-41
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (establishment of service … service award program for the volunteer firefighters of a fire district may be conducted at a special election or at the fire district's annual election, but in either case, the …
https://www.osc.ny.gov/legal-opinions/opinion-89-41CUNY Bulletin No. CU-253
… amount will be based on the prior twelve (12) months of hours worked multiplied by the factor (.4379), but not to … be combined with paid overtime (pyramiding). New Paid Holiday Full-time employees shall now be entitled to holiday compensation for Martin Luther King, Jr. Day. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-253-cuny-salary-increases-and-ratification-bonus-paymentState Agencies Bulletin No. 741
… submit a DTA/COR request for the following JOB actions: Hire, Rehire, Paid Leave of Absence, Leave of Absence, Return … involved as well as an agency contact name and telephone number. Note: The agency should not submit a DTA/COR for an … result of a Correct History action; ie. RGS needed after a hire date is corrected. The agency must indicate in Status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureOversight of the Practice of Funeral Directing
… Objective To determine if the Department of Health is effectively overseeing the practice of funeral directing … the New York City Department of Health and Mental Hygiene is effectively overseeing selected aspects of the practice of … Public Health Law (Law), the Department of Health (DOH) is responsible for governing and regulating the business and …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directing