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Westchester County - Financial Condition (2018M-151)
… County's financial condition to ensure the sustainability of current and future operations. Key Findings The County … decline in 2017 when it experienced an operating deficit of $32.2 million in the general fund. Cash balances that have … 2013 to $83.7 million in 2017. A debt service obligation of $159.8 million in 2017 (7.6 percent of the budget), an …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Services (BOCES) officials properly claimed State aid for the Adirondack Educational Center (AEC) and North … Findings BOCES officials did not properly claim State aid for the project. As a result, as of January 31, 2024, five … not received $652,054 in State aid they were entitled to for the project, and two districts received $916,278 in aid …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit issued on … Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the … in our initial report Controls and Accountability of Court Trust and Bail Funds …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followNorth Babylon Union Free School District – Online Banking (2023M-156)
… Audit Objective Determine whether North Babylon Union Free School District (District) officials ensured online … Determine whether North Babylon Union Free School District District officials ensured online …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156South Kortright Central School District – Claims Audit (2023M-69)
… report – pdf] Audit Objective Determine whether the South Kortright Central School District (District) Board of … audit south kortright school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. These …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedDalton-Nunda Central School District – Financial Management (2020M-92)
… manage fund balance and reserves. The Board’s actions to manage fund balance were not transparent and made it appear that the District needed to both increase taxes and use appropriated fund balance to … and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92East Irondequoit Central School District - Financial Management (2019M-28)
… whether the Board effectively managed District finances by adopting realistic budgets and ensuring fund balance … circumvented the statutory limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a … surplus fund balance exceeded the statutory limit by 10 to 12 percentage points for the fiscal years 2015-16 to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Housing Production in New York City
Over the last 14 years, housing supply growth in New York City outpaced that of the state, even as it lagged the nation. The growth was driven, in part, by more recent housing production.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-24-2025.pdfJohnson City Central School District – Special Education Services and Medicaid Reimbursements
Determine whether Johnson City Central School District (District) officials ensured students received services in accordance with their individualized education programs (IEPs) and that the District claimed all Medicaid reimbursements to which it was entitled.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/johnson-city-2021-186.pdfXI.3 Submission of Agency Purchase Orders – XI. Procurement and Contract Management
… four categories; Transaction Identifying Documents Amendment Supporting Documents Vendor Responsibility and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewCongregate Meal Services for the Elderly
… Purpose To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in its senior centers. Our audit covered … March 7, 2017. Background The New York City Department for the Aging (DFTA) is the City agency primarily responsible …
https://www.osc.ny.gov/state-agencies/audits/2018/01/11/congregate-meal-services-elderlyDepartment of Transportation Bulletin No. DOT-32
… or the Time Entry Interface (NPAY502) using Earnings Code COB : Earnings Begin Date: Active Employee – 05/17/18 … was Active Earnings End Date: Same as above Earn Code: COB Amount: Applicable Amount Tax Information The 2018 … 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/transportation/dot-32-2018-call-out-response-payment-fiscal-year-2017-2018State Agencies Bulletin No. 1698
… for a position, if applicable (Executive agencies ONLY) Documents must be retained by the agency for a minimum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseState Agencies Bulletin No. 1009
… for a new Longevity Lump Sum payment beginning October 2010. The Longevity Lump Sum payment will be in the amount of … will be processed in a separate check dated October 21, 2010 (Institution) and October 27, 2010 (Administration). There will be no direct deposit for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1009-october-2010-civil-service-employees-association-csea-longevity-lumpNorwich City School District - Safe and Supportive Educational Environment (2018M-199)
… prevented, investigated, addressed and reported incidents to ensure a safe and supportive educational … class, to prevent, investigate, address and report incidents to ensure a safe and supportive educational … Incident Reporting System and Dignity for All Students Act incidents and found that District officials appropriately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentForeign Fire Insurance Report Filing
… Fire companies, fire departments and benevolent associations which receive and use foreign fire insurance tax proceeds (commonly … must file an annual report of the receipts of expenditures and balances relating to such monies with our office. Annual …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… actions result in the payment of retroactive salary. If you would like legal documents intended to grant retroactive service credit reviewed, contact OSC’s Legal Department at 518-473-5880. To adjust a member’s earnings or days worked due to …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsRetroactive Service Credit due to Litigation, Settlements, and Arbitration Awards – Legacy Reporting
… through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/retroactive-service-creditState Police Bulletin No. SP-210
… Purpose The purpose of this bulletin is to describe new Time Entry Earns codes to … the COVID-19 health crisis. Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07, the … The purpose of this bulletin is to describe new Time Entry Earns codes to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-210-reporting-overtime-related-covid-19