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IX.1 Accounting for Federal Grants – IX. Federal Grants
… relating to special accounting and reporting procedures for federally-financed domestic assistance programs; Apply to … relate specifically to the program terms under which the grants were awarded to the government unit. As revisions to … or updates in general information relating to federal grants become necessary, they will be communicated through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewEssential Plan – Federal Funding and New York
… which resulted in a significant increase in coverage in 2025. As of March 2025, the EP covered 8.5 percent of New … prepare for extreme weather. The Division of the Budget (DOB) is projecting EP costs in State Fiscal Year … all other years are actual. Source: NYS Division of the Budget Essential Plan Enrollment, CY 2016 – CY 2025 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… estate and real assets (14.1%) and credit, absolute return strategies, and opportunistic alternatives (8.8%). The New …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Holley Central School District - Procurement (2019M-7)
… officials did not obtain the required written quotes for 39 of 42 purchases reviewed totaling $176,000. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/holley-central-school-district-procurement-2019m-7Averill Park Central School District - Payroll (2018M-255)
… was not using payroll change reports as part of the payroll certification process. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… officials appropriately monitored and controlled overtime for noninstructional employees. Key Findings Our review of records for 15 noninstructional employees paid overtime totaling … often did not document that prior approval was granted for overtime worked and that start and end times were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
Determine whether employee leave accrual records are accurate and leave requests are adequately approved
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264Herkimer-Fulton-Hamilton-Otsego BOCES – Online Banking (2021M-21)
… to process online banking transactions or requiring the bank to provide confirmations of online transactions. A …
https://www.osc.ny.gov/local-government/audits/boces/2021/05/14/herkimer-fulton-hamilton-otsego-boces-online-banking-2021m-21Commack Union Free School District - Information Technology Assets Inventory (2020M-15)
… information technology (IT) assets. Key Findings At the time of our initial visits to nine District buildings, we were … records, District officials were unable to locate the remaining 66 IT assets (14 percent). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsEastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… District officials did not: Use competitive methods to select 10 of 16 professional service providers who were … and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalSchroon Lake Central School District - Claims Auditing (2019M-97)
… before payment. Key Findings Checks were printed before the claims auditor audited and approved the claims. Claims totaling $172,760 for 35 check … disbursements and 50 non-check disbursements made during the audit period were not audited and approved before …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… Recommendations Ensure written policies and procedures are in place to manage fuel inventories. Ensure accurate fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Harrison Central School District - Financial Condition (2018M-260)
… reasonably estimate certain general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key … B includes our comments on issues raised in the District’s response letter. … Determine whether the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Poughkeepsie City School District - Budgeting (2018M-226)
… Key Findings Appropriations were overestimated resulting in an operating surplus of $6.2 million in 2016-17. District officials made excessive year-end budget transfers in 2016-17 and 2017-18 without Board Approval. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Homer Central School District - Criminal History Background Checks (2019M-76)
Determine whether District officials effectively used District resources to ensure the safety of their students by performing proper criminal history background
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76CUNY Bulletin No. CU-572
… processing and to provide agencies with the procedures for reporting certain salary increases. Affected Employees … Increases for Adjunct employees will be addressed in a separate bulletin Background Pursuant to Memorandum of … each general salary increase effective dated row if it does not already exist on an employee’s record. CUNY will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-572-2012-2016-psc-retroactive-general-salary-increasesChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges post-pandemic including child … when they go to work, and children deserve to learn and play in child care centers with adequate resources to support … due to the pandemic, the state lost 9,549 child care slots and an additional 5,333 slots in 2021, for a cumulative …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsPenn Entertainment and MGM Resorts Letters
I write as Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/penn-entertainment-mgm-resorts-letters.pdfDiNapoli: Buffalo's Financial Condition Improves
… The city of Buffalo’s finances have stabilized in recent years because of careful budget planning, the oversight of a fiscal control board and increased state aid, according …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… The city of Albany’s economy has been stabilized by state … p://www.osc.state.ny.us/localgov/pubs/fiscalprofiles/albany.pdf For more detailed information about DiNapoli’s fiscal …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factors