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Fund Classification Manual
The Fund Classification Manual (FCM) is updated periodically throughout the year to reflect changes made to various funds pursuant to legislation.
https://www.osc.ny.gov/files/state-agencies/pdf/fund-classification-manual.pdfApplication Review and Site Permitting for Major Renewable Energy Projects (Follow-Up)
… electricity by 2040, placing New York’s program on par with leading programs nationally and internationally. The …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/application-review-and-site-permitting-major-renewable-energy-projects-followUnified Court System Bulletin No. UCS-132
… Supplemental Support Fund (date of inception November 1, 2007) provides judges with up to $5,000 in payments for … part-time percentage. Judges retiring on December 31, 2007 are eligible for a prorated share of the allowances … Supplemental Allow Agency Actions The agency must submit a roster of employees receiving the Judicial Supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceAudit of the Tuition Assistance Program at Mercy College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Mercy College (Mercy) is an independent postsecondary institution with locations in … should recover $25,011, plus applicable interest, from Mercy College. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Overpayments for Services Also Covered by Medicare Part B (2010-S-50). Background Many of … of implementation of the three recommendations included in our initial audit report Overpayments for Services Also …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followDisposal of Electronic Devices
… because they can easily be returned to the manufacturer or sold to the public while still containing private … utilizes OGS to surplus excess equipment and OGS has recently issued a directive requiring that all surplus … Recommendation Implement the Office of General Services’ recently released policy and procedure for removing memory …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesChurchill School and Center – Compliance With the Reimbursable Cost Manual
… the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualOpinion 96-8
… ex .rel. NYS Thruway v NYRAC , Yonkers City Court, April 26, 1995, Doran, J., motion to reargue pending, the court …
https://www.osc.ny.gov/legal-opinions/opinion-96-8ADAPT Community Network – Compliance With the Reimbursable Cost Manual
… the costs reported by ADAPT Community Network (ADAPT), formerly known as United Cerebral Palsy of New York City, Inc., on its Consolidated Fiscal Reports (CFRs) were … Education Department: New York League for Early Learning, Inc. - Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualState Agencies Bulletin No. 2209
… Date Annual Addl Earnings: $3,400 Earnings End Date: Leave Blank Goal Balance: Leave Blank Location Pay Mid-Hudson Adjustment (LMH) Earnings Code: … Date Annual Addl Earnings: $1,650 Earnings End Date: Leave Blank Goal Balance: Leave Blank OSC will automatically update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2209-april-2024-increase-location-pay-and-mid-hudson-location-pay-employeesCompliance With Payment Card Industry Standards (Follow-Up)
… included in our initial audit report, Compliance With Payment Card Industry Standards ( 2015-S-65 ). Background Our … of New York (SUNY) schools are in compliance with Payment Card Industry (PCI) standards and whether SUNY System … of Interest State University of New York: Compliance With Payment Card Industry Standards ( 2015-S-65 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/compliance-payment-card-industry-standards-followControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… report, Controls Over CUNY Fully Integrated Resources and Services Tool ( 2015-S-34 ). Background CUNY is the largest … 24 institutions. The CUNY Fully Integrated Resources and Services Tool (CUNYfirst), which replaced CUNY’s legacy … report Controls Over CUNY Fully Integrated Resources and Services Tool …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followPersonal Income Tax Refunds
… Purpose The objective of our examination was to determine whether personal income tax refunds approved by … returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected Department-approved refunds for …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… Controls Over Payments for Special Items (Report 2016-S-57 ). About the Program The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followCopiague Fire District – Procurement (2020M-114)
… service providers and ensured that no conflict of interest existed in the procurement process. Key Findings … services or professional services or ensure no conflicts of interest existed. No competition was sought for … service providers and ensured that no conflict of interest existed in the procurement process …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/copiague-fire-district-procurement-2020m-114Border City Hose Company – Financial Oversight (2025M-39)
… who was also the Border City Fire District (District) Fire Department Chief (Director/Chief), inappropriately used … of $18,772.53. The Company reorganized as a social club in 2024; therefore, there was no official response to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Unified Court System Bulletin No. UCS-350
… inform agencies of OSC’s automatic processing of the April 2025 Location Pay, Location Pay Mid-Hudson and Senior Officer … for an increase in Location Pay effective April 1, 2025 for employees located in the City of New York and the … the Senior Officer Series Differential effective April 1, 2025, for eligible employees. In addition, consistent with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesOpinion 91-42
… -- Villages (authority to transfer department funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department funds to village subject to condition regarding use) VILLAGE TREASURER … Whether a village and a village fire department may agree to transfer …
https://www.osc.ny.gov/legal-opinions/opinion-91-42CUNY Bulletin No. CU-453
… TR, TU, TW, TX, U3, U6 who reside within the following zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens … by SEIU-Local 300 in Bargaining Unit S6. Note : The Zip code criteria is only applicable to members of District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-453-prepaid-legal-service-benefit-cuny-employeesCUNY Bulletin No. CU-435
… TR, TU, TW, TX, U3, U6 who reside within the following zip codes: New York City Zip Codes Brooklyn 112XX Bronx 104XX Queens … by SEIU-Local 300 in Bargaining Unit S6. Note : The Zip code criteria is only applicable to members of District …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-435-prepaid-legal-service-benefit-cuny-employees