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State Agencies Bulletin No. 2329
… OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not processed … Institutional Services BU 04 (CSEA) Division of Military and Naval Affairs BU 47 (CSEA) State University Construction Fund BU 97 (CSEA) Professional, Scientific, and Technical Services BU 05 (PEF) Rent Regulations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2329-april-2025-civil-service-employees-association-csea-public-employeesState Agencies Bulletin No. 2150
… of the April 2023 or October 2023 CSEA Performance Advance which results in Job Rate: Upward Reallocation An … of the April 2023 or October 2023 CSEA Performance Advance is equal to the Job Rate of the reallocated position … employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2150-october-2023-civil-service-employees-association-csea-longevity-lumpSUNY Bulletin No. SU-203
… Additional Pay Earnings Code(s). Earnings Code Description ACS Acting Stipend X88 Acting Stipend – IC 17 Y88 Acting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-203-2013-2015-deficit-reduction-plan-psnu-employeesState Agencies Bulletin No. 2027
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentOtego-Unadilla Central School District - School District Website (S9-19-26)
… District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … report card and a multiyear financial plan to the District website. Provide further transparency by posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… deposited, and the treasurer did not ensure the faculty advisors followed the established, informal procedures. A … that money is properly safeguarded. Ensure faculty advisors do not deposit money into their personal bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mTown of Guilford – Budgeting (2023M-144)
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s … estimated revenues by an average of $210,000 (42 percent) in the general fund and $180,000 (17 percent) in the highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… (project). Key Findings BOCES officials did not properly claim State aid for the project. As a result, as of January … being entitled to it. In addition, if officials do not claim approximately $1.5 million in eligible unclaimed …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. … of our audit period. The Treasurer misappropriated County funds over a nine-year period, pleaded guilty to grand … larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsCortland County – Public Water Supplies (2016M-318)
… MORs are analyzed and corrected in a timely manner, sanitary surveys are performed in compliance with NYS DOH …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/cortland-county-public-water-supplies-2016m-318Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres … the Town Supervisor. The Valley Stream Union Free School District 30 is located in the Town of Hempstead in Nassau … procedures assessing the indirect tax impact of PILOTs. District 30 officials underestimated PILOT revenue resulting …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyGroton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The District, which is governed by an elected six-member Board of Education, operates two schools with 833 students. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Town of Stony Point – Budget Review (B6-13-15)
… revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is non-recurring (one-shot) revenue that …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Eldred Central School District – Budget Review (B4-15-3)
… Background The Eldred Central School District, located in Orange and Sullivan Counties, has a tentative budget for … The proposed budget calls for appropriation of $529,483 in fund balance, which would reduce available fund balance to … and does not account for the probable return of $200,000 in building aid to the State Education Department. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Westchester County - Financial Condition (2018M-151)
… Westchester County Financial Condition 2018M151 …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Comptroller DiNapoli Releases Municipal Audits
… that the significant revenue and expenditure projections in the tentative budget are reasonable. The town’s 2020 … that the significant revenue and expenditure projections in the proposed budget appear reasonable, however, the city … did not appropriate any fund balance as a financing source in the 2020 general, water and sewer or refuse fund budgets. …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1526
… security number as the main employee identifier. The NYS employee number should be safeguarded. Effective Date(s) … personnel should take appropriate steps to safeguard the NYS EmplID as well as all employee data in the Payroll … anyone who is not authorized to use this number in the course of performing NYS business Do not leave employee data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1526-use-new-york-state-employee-id-new-york-state-payroll-systemDiNapoli: Former Town Clerk Pleads Guilty to Stealing Nearly $4,000 From Town of Lincoln
… fees for marriage licenses, death certificates, and the dog pound, and was responsible for recording and depositing …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-town-clerk-pleads-guilty-stealing-nearly-4000-town-lincolnHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Westchester County, New York. Hawthorne provides preschool … 30, 2015, Hawthorne reported approximately $2.8 million in reimbursable costs on its CFR for one rate-based preschool … the fiscal year ended June 30, 2015, we identified $75,189 in ineligible costs that Hawthorne reported on its CFR for …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… array of outpatient, educational, and support services for individuals of all ages and abilities. Inspire is also an SED-approved provider of preschool special education services. Inspire operates … the ages of three and five years. Inspire is reimbursed for these services through rates set by SED. These …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manual