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Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Free School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … 115 of the 178 (65 percent) water outlets we identified at select areas, that students, staff and the public may have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13City of Long Beach – Budget Review (B17-7-9)
… of $44.3 million. This includes refuse and garbage charges of $9.45 million, which includes a midyear increase … an unrealized property sale; modified estimates of beach charges; authorized a proposed increase in sanitation charges, and increases in water rates and sewer rents; and …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Wyandanch Union Free School District – Budget Review (B25-7-3)
… proposed 2025-26 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Opinion 2006-1
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Payments (of compensation prior to … period) LOCAL LAWS -- Pre-emption (matters contained in article 8 of the Town Law) MUNICIPAL FUNDS -- Payrolls … of section 120 may not be superseded by local law. This is in reply to your letter asking whether a town may pay an …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Wyandanch Union Free School District – Budget Review (B24-7-2)
… district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are … budget includes approximately $1 million in New York State and Local Retirement System appropriations, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Wyandanch Union Free School District - Budget Review (B22-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … provide an independent evaluation of the proposed budget for 202223 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Wyandanch Union Free School District – Budget Review (B21-7-1)
… the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1XVI.3.A Financial Statements – XVI. Financial Reporting
… Analysis of balances and transactions of individual funds; An analysis of significant variations between original … the governmental and proprietary fund types and fiduciary funds. The basic financial statements consist of the … (Reporting Government-Wide); Balance Sheet - Governmental Funds (emphasizing major funds); Reconciliation of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsCUNY Bulletin No. CU-665
… follows: Title Title Code Old Rate New Rate Supervisor of Electrician 9791769 $31.30 $28.36 Electrician 9791717 $31.30 $28.36 Electricians Helper 9791722 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-665-international-brotherhood-electrical-workers-ibew-local-3Wyandanch Union Free School District – Budget Review (B20-7-7)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the adopted 2020-21 budget. … The purpose of our budget review was to provide an independent evaluation of the adopted 202021 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Town of Alfred – Incompatible Duties (2021M-99)
… report - pdf ] Audit Objective Determine whether the Town of Alfred (Town) Supervisor (Supervisor) properly appointed … Clerk (Clerk) as bookkeeper which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of these positions was not maintained. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Sheridan – Shared Services Costs (2023M-74)
… unpaid rent. Take appropriate measures when conveying real property to help ensure the conveyance is in the best …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74State Agencies Bulletin No. 845
… To provide guidelines and procedures for determining if a worker should be treated as an independent contractor or as … of each agency’s internal procedures for making worker status determinations. Attachment A IRS guidelines for … be used in conjunction with Attachments A and C to make a worker status determination. This worksheet may be used “as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/845-agency-compliance-internal-revenue-service-irs-policy-regarding-workerTravel/Conference Claim Requirements – Travel and Conference Expense Management
… must be submitted for audit. The claim should be submitted in a timely manner and include sufficient information for the … traveler is exceeding the general maximum rates set forth in the travel policy, authorization to do so). An original, … claimed. This includes lodging; conference fees; air, train or bus travel; rental cars; meals (unless a meal …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsOpinion 2009-1
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … For example, a person who has been convicted of arson in any degree is not eligible to hold the office of fire … of education, except by two-thirds vote of the board]). 1 In addition, there is no common law prohibition against …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Medicaid Program – Cost of Pharmacy Services Under Managed Care
… obtained Medicaid pharmacy services under managed care in an economical manner. The audit covered the period … enrollees. The Department uses two methods to pay health care providers for Medicaid pharmacy services: fee-for-service (FFS) and managed care. Under FFS, the Department pays pharmacy providers …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careReview of the Enacted Budget: State Fiscal Year 2021-22
… greatly needed fiscal relief — all positive developments for the enactment of a new State Budget. The American Rescue … State, in addition to billions of dollars more in support for New York City and other local governments, school … transit systems. The ARP also provides critical funding for programs to help households and small businesses still …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Prompt Payment Interest Report FY 2022-2023, May 2023
For State Fiscal Year (SFY) 2022-23, agencies paid vendors $4,087,280 in interest, an increase of $3,081,904 (approximately 307 percent) from SFY 2021-22.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2022-23.pdfPrompt Payment Interest Report FY 2011-2012, May 2012
In 2011-12, vendors were paid interest totaling $1,925,986, representing an increase of $526,531, or more than 37 percent, above the prior year.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2011-12.pdfPrompt Payment Interest Report FY 2010-2011, May 2011
In 2010-11, vendors were paid interest totaling $1,398,859, representing an increase of $486,799, or more than 53 percent, above the prior year.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2010-11.pdf