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Camden Central School District – Financial Condition (2016M-51)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The Camden Central School District is located in the Towns of Annsville, Camden, Florence, Lee and Vienna …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Clymer Central School District – Financial Management (2016M-187)
… is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates one school with approximately 425 students, is governed by an … limit for the 2012-13 through 2014-15 fiscal years. Two of the District’s reserves may be overfunded. In 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Starpoint Central School District – Financial Condition (2015M-266)
… in annual budgets. Use the excess amounts in reserve funds in a manner that benefits the taxpayers and in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… are deposited in a timely manner. The Head of School (HOS) should periodically review billing receipt and deposit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… of the account must be done to demonstrate that the cash in the account agrees to the advance amount reported on the NY_AP_CASHADV_AUTHORIZED_LIMIT public query in SFS. See Section 10.F – Cash Advance Reconciliations and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceVillage of Hempstead – Budget Review (B7-13-13)
… expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Unified Court System Bulletin No. UCS-208
… Be in an eligible title (refer to the OCA memorandum for a list of eligible titles); and Have a Payroll Status of … automatic processing, agencies must review and approve the list of potentially eligible employees and make any necessary … Agencies should refer to the OCA memorandum for a list of eligible titles and payment amounts. Eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-208-december-2014-unified-court-system-ucs-uniform-and-equipmentOpinion 90-50
… Have power, upon the request of a municipality, to perform for and at the expense of such municipality, any work of … transportation deems it practicable to perform such work for such municipality in connection with the performance of … who is authorized to receive and accept the same for the purposes of this subdivision, a sum equal to such …
https://www.osc.ny.gov/legal-opinions/opinion-90-50XIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… of this section is to provide guidance to agencies about record retention requirements for documents supporting … scanned images may also be used as the sole documents of record only when the agency has complied with the State’s record retention policies and the Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseSUNY Bulletin No. SU-179
… Purpose To explain OSC’s automatic processing and agency procedures. … 21Ps and CALs Pay Basis Code Changes If an employee elects to change their obligation ( 21P to CAL or CAL to 21P ), the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-179-restoration-contract-pay-and-additional-pay-suny-21pDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… The state’s Financial Plan shows a growing structural budget … three-year budget gap of $34.3 billion, as forecasted by the Division of the Budget (DOB). When accounting for … incoming federal cuts from the reconciliation bill signed by the President,” DiNapoli said. “This is likely just the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Opinion 2001-15
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dissolution … of taxable real property aggregating at least one-half of all taxable real property of the district owned by resident … aggregate at least one-half of the assessed valuation of all the taxable real property of the proposed district or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Other Bulletin No. 40
… this payment in April only. Effective Date(s) Payment is effective 04/01/2017 and may be submitted beginning in … if the payment represents an April 2017 payment If it is determined the cycle of the prior payment reported and … field. Identify employees appearing on the listing who have incorrect information appearing in PayServ, affecting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-40-april-2017-suny-construction-fund-scf-civil-serviceState Agencies Bulletin No. 1235
… Purpose To inform agencies of OSC’s automatic processing of the April … the employee does not receive the April 2013 LLS payment due to an “Unsatisfactory” rating. The following employees … Employees who appear on the listing but are ineligible due to an “Unsatisfactory” evaluation on their last rating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1235-april-2013-civil-service-employees-association-csea-longevity-lump-sumOther Bulletin No. 81
… Fund with instructions for processing the April 2025 SCF CSEA LLS payment and eligibility changes due to the implementation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civilOpinion 88-19
… a gift of monies from the citizens group to aid in the payment of legal fees and expenses (1982 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Association to Benefit Children – Compliance With the Reimbursable Cost Manual
… are performed at three locations in Manhattan: 86th Street (47 students), 88th Street (25 students), and 126th Street (14 students). ABC is reimbursed for preschool special …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualOversight of Certified Homeless Shelter Food Services
… Office of Temporary and Disability Assistance (OTDA), New York City Department of Homeless Services (DHS), and New York City …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… who are unable to obtain transportation on their own. In January 2011, the New York State Governor’s Office … of health care services. As part of this initiative, in January 2012, the Department began the process of removing … these services to the Medicaid fee-for-service program (in which Medicaid reimburses providers directly for services …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andOpinion 93-27
… LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town … village area) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(8); TAX LAW, §1262(c): When a town and the villages within the …
https://www.osc.ny.gov/legal-opinions/opinion-93-27