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Use of State Appropriations
… need to leverage the appropriations with funds from other sources. The audit covers the period April 2012 through March … and the Foundation obtained $6.5 million from other sources. The Foundation has established effective internal … its financial operations. However, we found that certain revenue payments were being sent directly to an employee’s …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsOpinion 90-17
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of … TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, any moneys … paid must be credited to the taxable real property located in such district in the next succeeding assessment of town …
https://www.osc.ny.gov/legal-opinions/opinion-90-17CUNY Bulletin No. CU-271
… Purpose To inform agencies of raise eligibility and automatic processing and to provide agencies with the procedures for reporting certain … in Bargaining Units T8, TC, GA and AJ Background Pursuant to the Memorandum of Agreement between the City University of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-271-retroactive-salary-increases-employees-representedState Agencies Bulletin No. 1350
… (OSC) in reconciling employees Social Security number and name in the NYS payroll system (PayServ) with the Social … 15 (Circular E), employers are required to enter a correct name and Social Security number on their employees’ Form W-2. … information: Employee’s Social Security Number Employee’s Name Reason Why SSN Not Verified. Reasons provided by SSA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1350-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 835
… agreement. Revised Method of Calculation Determine Type of Appointment (Promotion, Demotion, Lateral) Agencies must use … the move to the graded position to determine the type of appointment. If the position is: Annual N/S Equated to Grade … to the grade of the graded position to determine if the appointment is a promotion, demotion or lateral. Annual N/S …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civilTuition Assistance Program – LaGuardia Community College
… for full-time status, and one student who did not maintain good academic standing. Key Recommendations The Higher … with requirements relating to full-time attendance and good academic standing. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Stony Brook University
… in Suffolk County on Long Island. Stony Brook offers 68 undergraduate majors, 80 minors, and more than 100 master’s …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityTuition Assistance Program – Fordham University
… for the 2015-16 year was $46,120. TAP is an entitlement program designed to provide funds for paying tuition costs to … Corporation/State Education Department: Tuition Assistance Program - CUNY York College (2016-T-1) Higher Education … Corporation/State Education Department: Tuition Assistance Program - Metropolitan College of New York (2015-T-7) …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityOpinion 2002-12
… 5-G, the definition of "joint service" includes the extension of appropriate territorial jurisdiction necessary … its sewer system and water system (see Village Law, arts. 6, 11 and 14) and, subject to applicable civil service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Audit of the Tuition Assistance Program at Pratt Institute
… certifying students for State-funded Tuition Assistance Program (TAP) awards. Background Pratt Institute (Pratt), … offering courses in art, design, and architecture. The school has affiliated programs at the Pratt Munson Williams … totaling $38,236 that school officials certified in error. After we discussed the identified errors, Pratt officials …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… Determine whether the Gates Fire District (District) Board of Fire Commissioners (Board) and officials properly planned for long-term financial and capital needs. Key Findings The Board and District officials did not properly plan for the … Determine whether the Gates Fire District District Board of Fire Commissioners Board and officials properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Audits
… money effectively and efficiently to promote the common good. We provide two versions of our audits: a concise … is used effectively and efficiently to promote the common good …
https://www.osc.ny.gov/state-agencies/auditsAdvisory Council for the Retirement System
… NYS School Boards Association Bryant Kolner President Alliance of Public Retiree Organizations of New York Diana …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemUncollected Penalties
… Purpose To determine if the Department of Agriculture and Markets (Department) effectively pursues and collects outstanding … To determine if the Department of Agriculture and Markets Department effectively pursues and …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesSilver Creek Central School District – Financial Management (2022M-153)
… Key Findings The Board and District officials need to improve their budgeting practices and transparency. … operational results totaled $9.7 million. As of June 30, 2021, maintained a surplus fund balance that exceeded the legal limit of 4 percent by approximately $7.1 million, or 27 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/silver-creek-central-school-district-financial-management-2022m-153XI.18.E Public Officers Law – XI. Procurement and Contract Management
… This section provides guidance on laws, policies, and procedures to be followed when contracting with current and former New York State employees. CONTRACTING WITH FORMER … restrictions. These restrictions include a two-year bar and a lifetime bar. Under the two-year bar, former State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… fees collected ($1,075) were not remitted or refunded to the appropriate parties. The Board did not conduct the … Remit real property tax collections and Clerk fees to the appropriate recipients within the required timeframes. …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180IX.1 Accounting for Federal Grants – IX. Federal Grants
… regarding federal grants: https://grantsmanagement.ny.gov NYS Grants Management - Streamlining State Grant Processes http://www.grants.gov Federal website for comprehensive grant information http://www.whitehouse.gov/omb Office of Management and Budget-Bulletins and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewTown 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 Attica – Payments to Not-for-Profit Organizations (2021M-125)
… - pdf ] Audit Objective Determine whether payments Town of Attica (Town) officials made to not-for-profit … Determine whether payments Town of Attica Town officials made to notforprofit organizations …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125