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Iroquois Central School District – Financial Condition (2014M-22)
… practices for the period of July 1, 2009 through November 22, 2013. Background The Iroquois Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/iroquois-central-school-district-financial-condition-2014m-22Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… audit was to review the Village’s internal controls over payroll and the claims audit process for the period June 1, … for the general, water and sewer funds. Key Findings Payroll duties are not adequately segregated and there is no … not properly audit claims. Key Recommendations Segregate payroll duties or implement compensating controls such as …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Town of Dickinson – Fiscal Oversight (2014M-337)
… the Town’s internal controls over financial operations for the period January 1, 2013 through September 30, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 totaled approximately $615,000. Key Findings The … the Towns internal controls over financial operations for the period January 1 2013 through September 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337State Agencies Bulletin No. 1450
… for Tier 5 Employee Retirement System (ERS) members for calendar year 2016 is $17,910.78. Background In accordance … effective January 1, 2010. This amount increases each calendar year thereafter by three percent. The overtime … for Tier 5 ERS members as follows: ERS Overtime Limit by Calendar Year Year Overtime Limit 2016 $17,910.78 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1450-tier-5-pensionable-overtime-earnings-limit-calendar-year-2016-employeesState Agencies Bulletin No. 1534
… for Tier 5 Employee Retirement System (ERS) members for calendar year 2017 is $18,448.11. Background In accordance … effective January 1, 2010. This amount increases each calendar year thereafter by three percent. The overtime … for Tier 5 ERS members as follows: ERS Overtime Limit by Calendar Year Year Overtime Limit 2017 $18,448.11 2018 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1534-tier-5-pensionable-overtime-earnings-limit-calendar-year-2017-employeesNew York City’s Uneven Recovery: Mothers in the Workforce
… Mothers in NYC Continue to Face High Unemployment Rate as Nation’s Recovered The onset of the COVID-19 pandemic … Current Population Survey; OSC analysis The unemployment rate for mothers in the City rose more dramatically than it … there has been substantial improvement in the unemployment rate for mothers citywide, the rate remains higher than for …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceOpinion 98-18
… a squad composed mainly of volunteer firefighters, upon consent of the fire department and squad, and after a public … ambulance service (General Municipal Law, §209-b[2][a], [d], [e]; but see, General Municipal Law, §209-b[2][j]). The … 9 of the State Constitution (see, NY Const., art IX, §3[d][2]; see also, Municipal Home Rule Law, §2[8]). In …
https://www.osc.ny.gov/legal-opinions/opinion-98-18New York's 529 College Savings Program Delivers $287 Million to College Students Since January
… opened by anyone with a contribution of $25, and 185,866 Advisor Plan accounts, which require a financial advisor and have higher fees and expenses. New York is one of …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryXI.4.D Indirect Cost Allocations – XI. Procurement and Contract Management
… the method or basis for allocation should be identified. In situations where the contractor provides services funded … allocated to the State.The following criteria must be met in determining when indirect costs are allowable: The … agency policy or contract. The items of expense included in the allocation to the state contract are allowable and not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4d-indirect-cost-allocationsXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… The purpose of this chapter is to provide policies, procedures, and requirements applicable to the New York State procurement process, and guidance to State contracting entities in determining whether a … This Guide to Financial Operations was first issued in 2011 to support …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… (FYE) deadlines and notices, please visit the Calendar . Refund of Appropriation Expenditure (AC1286-S) and Report of … of the Treasury (Treasury) by the published deadlines. All Refund of Appropriation vouchers, including any vouchers … March, the account code will need to be changed to 32207 Refund – lapsed approps, see Chapter VII.3 - AP Adjustment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedNew York Psychiatric Center – Controls Over State Resources (Follow-Up)
… included in our initial audit report, New York State Psychiatric Institute - Controls Over State Resources … (Report 2008-S-145). Background The New York State Psychiatric Institute (Institute), established in 1895, is …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followHourly Based Information Technology Services
… based on job title, skill level, skill demand level, and region of service. The hourly bill rates for specialty titles are based upon job title and region. In addition, the bill rates for all standard and most …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesAm I Required to Have an Audit?
… government auditors. Sometimes confusion arises over the meaning and / or context in which the term "audit" is used. …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditEfficiency of Warehouse Space (Follow-Up)
… as of April 2022, of the six recommendations included in our initial audit report, Efficiency of Warehouse Space … State warehouses – leased and State owned – did not exist. In response to the onset of the COVID-19 pandemic in March 2020, OGS shifted its priorities, requiring it to …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-followUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… Objective To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed … December 2021. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… the Office of General Services (OGS) has developed targets and plans to effectively meet its contributions toward Executive Order 88 (EO 88) and complied with EO 88 Guidelines. The audit covered the … while advancing economic growth, environmental protection, and energy security. EO 88 is intended to accomplish broader …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsRoosevelt Fire District – Length of Service Award Program (2025M-40)
… procurement policies and procedures when seeking to contract for LOSAP investment management services. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Long Beach City School District – Financial Management (2023M-147)
… balance and did not present the District’s spending plans in a transparent manner. While real property tax levies … since 2020-21, the District’s budgeting practices resulted in tax levies being higher than necessary. The Board and … fund balance that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… The Olcott Fire Company, Inc. is an all volunteer organization which provides fire protection to the Town of … identified payments made totaling approximately $8,500 for services and equipment that were never used. We also estimate … payments are for appropriate Company expenditures. Consult legal counsel to determine if the Company should seek …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124