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XVI.3 Overview – XVI. Financial Reporting
… This section includes a discussion of the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewCortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s … The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of Auburn, Town …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Saugerties – Information Technology (2015M-117)
… was approximately $8.23 million. Key Findings The Board does not review user access on an ongoing basis or restrict …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… all of these resources and transactions in the sewer fund does not allow for capital activity to be appropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Transportation – 2021 Financial Condition Report
… components. The fact that a bridge is in poor condition does not imply that it is unsafe or likely to collapse. A …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationTransportation – 2022 Financial Condition Report
… components. The fact that a bridge is in poor condition does not imply that it is unsafe or likely to collapse. A …
https://www.osc.ny.gov/reports/finance/2022-fcr/transportationElectronic Documents Submission System (EDSS)
… form is intended to be used when your government entity does not have a Government Authorizer available to establish …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssCity of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… Braille and interior doors with accessible hardware that does not require grasping or twisting. 20 components at the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Opinion 98-18
… Subdivision 7 of section 3008 of the Public Health Law does not provide an alternative means for a fire district to … is located. In addition, you ask whether, if section 3008 does authorize the provision of such services, the fire … organization that provides advanced life support care, but does not transport patients, is defined as an "advanced life …
https://www.osc.ny.gov/legal-opinions/opinion-98-18CUNY Bulletin No. CU-809
The purpose of this bulletin is to provide instructions to agencies for processing the CUNY 20212024 Retroactive Blue and White Collar general salary increases
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-809-city-university-new-york-cuny-2021-2024-retroactive-blueUnified Court System Bulletin No. UCS-316
… If an employee eligible for an April 2021 salary increase does not meet this incumbency criteria, the employee will … If an employee eligible for an April 2022 salary increase does not meet this incumbency criteria, the employee will … Rate Code of ANN, a Grade equal to 560 and the employee does not meet the 2021 incumbency criteria, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-316-april-2021-and-april-2022-state-new-york-unified-court-systemState Agencies Bulletin No. 1478
… Blank *The End Date Field can be left blank since PayServ does not automatically include the earnings in the overtime … remains in an eligible seasonal position. Since PayServ does not include these monies in the overtime compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1478-april-2016-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1364
… and obtain consent for the refund. If an employee does not complete and sign form AC3206 or does not return the AC3206 by the Return Date on the Form, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxOpinion 93-7
… here, it is our opinion that the service of process does not fall within the professional services exception. … it is our opinion that providing these services does not involve the level of specialized expertise, use of …
https://www.osc.ny.gov/legal-opinions/opinion-93-7Opinion 91-57
… subsection 2.0020). Therefore, since section 259 does not expressly require separate bank accounts ( cf . … to keep library moneys in a "separate library fund" does not require the physical segregation of such moneys. …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Enforcement of Article 19-A of the Vehicle and Traffic Law
… to identify motor carriers that must comply with Article 19-A of the New York State Vehicle and Traffic Law and … Our audit covered the period January 1, 2016 through October 3, 2018. Background In 1972, a tragic school bus and … in the Department’s policies and procedures that could result in motor carriers operating out of compliance with the …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… To determine whether Medicaid recipients, including sex offenders, inappropriately received Medicaid-funded … as ED) for all Medicaid recipients, including registered sex offenders. In addition, Medicaid must not pay for ED … of procedures and supplies to treat ED for registered sex offenders. Key Findings Medicaid made improper payments …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andAdministration of the Contract With the Center for Urban Community Services
… Enhance financial review/audit procedures to ensure DOHMH does not reimburse CUCS for ineligible costs. Agency Response … on their QFRs, and consequently, the addendum’s analysis does not correspond with or support the amounts of costs …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesOpinion 2004-8
… corporations to establish "insurance reserve funds", does not provide authority for a reserve fund for self-funded … Village of Weedsport 1 General Municipal Law §6-p also does not provide authority for the proposed reserve fund. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8