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Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $19.2 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, … adopted budgets that included the use of surplus fund balance to finance operations in an effort to avoid raising …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135King Center Charter School – Purchasing (2013M-215)
… Background The King Center Charter School was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a Board of … any amendments or change orders and document such action in the minutes of its proceedings. … King Center Charter …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Gloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… The Gloversville Enlarged School District is located in Fulton County. The District is governed by the Board of … recovery plan. The Treasurer has administrative rights in the financial software that allow access to all aspects of … an audit committee and enumerate its responsibilities in a charter. Ensure the internal audit function is performed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Fairport Central School District is located in the Town of Perinton, in Monroe County. The District is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalThe Ex-spouse’s Payments – Divorce and Your Benefits
… in full. If the DRO requires retroactive payment, but does not provide a repayment schedule, the DRO will be … until the member retires and their pension payments have begun. There is no minimum retirement age when members …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsTown of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures were approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Town of Champion – Information Technology (2014M-130)
… The Town’s budgeted expenditures for the 2014 fiscal year were approximately $2.5 million. Key Findings All users …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… not maintain adequate records, did not assess penalties to all tax payments received after the due date and did not … when they are received, properly assess penalties to all tax payments that are not received by the due date and …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… covered the period from January 2019 through December 2022. About the Program The New York State Health Insurance … the prescription drug program. From 2019 through 2022, the cost of the prescription drug program averaged … to Civil Service. From January 2019 through December 2022, Civil Service received over $2 billion in Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… pdf] Audit Objective Determine whether the Richford Fire District (District) Board of Commissioners (Board) established adequate … corrective action. … Determine whether the Richford Fire District District Board of Commissioners Board established …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Accounts Payable Advisory No. 32
… for non-SFS payments Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.K.2 - Processing Payments Subject to Federal Reporting , OSC's Bureau of State Expenditures (BSE) will produce and send 1099 Forms to vendors using regular vendor IDs and to the Internal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsState Agencies Bulletin No. 906
… Purpose To inform agencies of the personal income tax brackets and rates added to the New York State and Yonkers tax withholding tables for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/906-changes-new-york-state-and-yonkers-tax-withholding-tablesChild Care Assistance – Federal Funding and New York
… Development Block Grant and the Child Care Entitlement to States. In recent years, pandemic relief funding has also … 2018 represent the shifting of expenses originally applied to the TANF grant in order to meet federal regulations requiring matching or maintenance …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19State Agencies Bulletin No. 2082
… firearms safety and proficiency training during fiscal year 2021-2022 Eligible employees who are part-time are … inactive individuals who are 62 or older in the calendar year and active employees with the New York Retiree Indicator … will be submitted to SSA after the close of the 2022 tax year. It is important that agencies ensure the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2082-2021-2022-public-employees-federation-pef-firearms-training-and-safetyOpinion 88-35
… came closest to meeting all of its needs. Presumably, price would be a consideration, but would not necessarily be …
https://www.osc.ny.gov/legal-opinions/opinion-88-35CUNY Bulletin No. CU-674
… Increases effective 10/1/2018, 10/31/2019, and 1/1/2020 will be processed in Pay Period 25C, paycheck dated March 12, … Title 15942 Research Assoc 15993 Medical Prof Basic Sciences 15994 Assoc Med Prof Basic Sciences 15995 Asst Med … to be loaded into PayServ. Jobcode Description 16026 Adjunct College Lab Tech 16029 Adjunct Senior College Lab …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveState Agencies Bulletin No. 802
… inserted. If the employee’s Job Data information does not match the information on Position Data, a row will … in grade 603-617 positions who are holding Longevity will have their salary calculated as follows: If the employee’s … increase is applied. Agencies should notify OSC of any corrections required as soon as possible in order to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/802-april-1-2008-salary-and-other-increases-employees-designated-managementSUNY Bulletin No. SU-310
… Purpose The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background Chapter 337 of the Laws of 2019, which implemented the 2019-2023 Agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-310-october-2020-stipend-increase-gnsu-employees-represented