Search
Restitution Payments (2021-MS-2)
… deposit, with some undisbursed restitution being held for 27 years. Nearly half of the Departments tested did not … the money on deposit in their restitution accounts. As a result, some victims will never receive the payments to which …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Copiague Fire District– Mechanic Shop Operations (2021M-93)
… and District officials adequately monitored the mechanic shop’s (Shop’s) financial condition and safeguarded District assets. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Dryden Central School District – Information Technology (2020M-106)
… pdf ] Audit Objective Determine whether the Dryden Central School District’s (District) Board of Education (Board) and District officials … Determine whether the Dryden Central School Districts District Board of Education Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/26/dryden-central-school-district-information-technology-2020m-106Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… bidding. Did not issue requests for proposals for six of 10 professional services providers paid $416,367. Did not obtain quotes for 20 purchases totaling $150,293 out of 30 reviewed. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Center Moriches Union Free School District – Payroll (2024M-155)
… approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports scorekeeping. Key … approved and supported payroll payments to employees for tutoring, covering classes, chaperoning and sports … approved and supported payroll payments to employees for tutoring covering classes chaperoning and sports …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… did not retain cash collection logs from the safes where club money was placed before deposit and club advisors did not ensure student treasurers maintained … forms totaling $159,461 had the required items such as club advisor signatures. The central treasurer improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mDiNapoli: State’s Paid Family Leave Program Helping Millions of New Yorkers
… Payments under New York’s Paid Family Leave (PFL) program rose steadily between 2018 and 2021 as the … increased. Almost eight million workers were covered under PFL, with $872 million paid on approximately 156,000 claims in 2021, the latest year for which PFL data is available from the state Department of Financial …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-states-paid-family-leave-program-helping-millions-new-yorkersAccounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that agencies receive the … The purpose of this section is to provide guidance to ensure that agencies receive the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9State Agencies Bulletin No. 2445
… is to notify agencies of changes in maintenance rates for employee housing and meals and explain agency responsibility for maintaining correct rates. Affected Employees: Employees with deductions for employee housing and/or meals using Deduction Code 401 … is to notify agencies of changes in maintenance rates for employee housing and meals and explain agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2445-change-maintenance-rates-employee-housing-and-mealsUnified Court System Bulletin No. UCS-328
… Dutchess, Putnam or Orange. In addition, consistent with prior practice, when a CSEA Agreement is reached, the … 03/30/2023 05/24/2023 Eligibility Criteria: Employees with an active Additional Pay record for any of the following … the employee has a Payroll Status of Active or Leave With Pay or Leave of Absence with Reason Code WDL on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemEDSS - Glossary of Terms
Terminology related to a Contract Reporter Exemption Request and a Procurement Record
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 88-45
… by a "capital note resolution" or in certain instances, a bond resolution. Section 32.00 of that statute prescribes the form and content of such bond and note resolutions. Among other things, these … is part, the date and maturity of the obligation and the rate of interest and the date or dates of payment thereof. In …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Planning Resources
… Process [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting … Multiyear Financial Planning [pdf] Reserve Funds [pdf] On Demand Webinars Multiyear Financial Planning Multiyear … Multiyear Capital Planning [pdf] Capital Assets [pdf] On Demand Webinars Multiyear Capital Planning Multiyear …
https://www.osc.ny.gov/local-government/resources/planning-resourcesKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… completely and accurately billed resident districts. Audit Results School officials have maintained adequate proof of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Poughkeepsie City School District - Budgeting (2018M-226)
… one-time expenditures, funding needed reserves, paying off debt and reducing District property taxes. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226Byram Hills Central School District - Fixed Assets (2019M-153)
Determine whether fixed assets were recorded and accounted for properly
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Greenport Union Free School District - Bank Reconciliations (2019M-161)
… Key Findings The Treasurer did not: Prepare 26 of 43 months of bank reconciliations in a timely manner. Ensure that the … balances. Perform bank reconciliations within 30 days and post correcting journal entries each month. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Richfield Springs Central School District - Fixed Assets (2019M-140)
… disposed assets are Board-approved, sufficiently supported with adequate disposal documentation and reported to the Board according to policy. District officials agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… with values that exceed the established threshold have a tag affixed identifying them as District property. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185