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Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its … Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Frankfort and Schuyler in Herkimer County. The District, … 985 students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226NYS Common Retirement Fund Announces First Quarter Results
… of the state fiscal year 2015-2016 was 0.52 percent for the three-month period ending June 30, 2015, with an estimated value of $182.5 billion, according to New … New York's pension fund remains strong and well-positioned for the future with a smart, long-term investment strategy." …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsAccounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single Payment Vendor ID and … Section 5.K.2 - Processing Payments Subject to Federal Reporting , OSC's Bureau of State Expenditures (BSE) will … to these vendors, agencies must provide the required tax reporting data to BSE’s Federal Reporting Unit using this …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsOtsego County – Court and Trust Funds (2025-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2023 through July … a court order, certain assets may be provided to the court and then delivered to a county treasurer for safekeeping. … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Violations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… implementation of the two recommendations included in our original report, Violations of Law, Conflicts of Interest and … implementation of the two recommendations included in our original report Violations of Law Conflicts of Interest and …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesInappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… made in our audit report, Inappropriate Medicaid Payments for Recipients with Multiple Identification Numbers and No Social Security … assigned identification numbers to individuals eligible for Medicaid, and whether inappropriate Medicaid payments … made in our audit report Inappropriate Medicaid Payments for Recipients with Multiple Iden …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-socialOverpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… report, issued on September 26, 2012, examined whether Medicaid made inappropriate payments to medical providers for services rendered to Medicaid recipients enrolled in a Healthfirst Medicare Advantage Plan. Many Medicaid recipients are also enrolled in Medicare Part C. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-followContracts for Personal and Miscellaneous Services (Follow-Up)
… included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2009-S-54 ). … generally did not have documentation to justify the need for new or renewed contracts for personal and miscellaneous services. In addition, the … included in our initial audit report Contracts for Personal and Miscellaneous Services …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followSelected Personal Service Contracts
… with BDO Consulting (BDO) for integrity monitoring of ESDC's expansion and renovation project at the Jacob K. … guidelines governing the need, award, and monitoring of procurement contracts as required by the Public … found that ESDC officials were not in compliance with many of these requirements for both the BDO and Adrienne Driben …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsLewis County – Court and Trust Funds (2024-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1State Agencies Bulletin No. 2197
… Purpose: The purpose of this bulletin is to inform agencies of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to … OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… Retirement Fund (Fund) reached a record estimated value of $183.5 billion as of the close of the state fiscal year on March 31, 2015. “The Fund … Common Retirement Fund reached a record estimated value of $1835 billion …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionState Agencies Bulletin No. 2135
… Purpose The purpose of this bulletin is to inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected … (BU03), Institutional Services Unit (BU04) and Division of Military and Naval Affairs Unit (BU47) who meet the … The purpose of this bulletin is to inform agencies of the April 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceCUNY Bulletin No. CU-762
… Descr (NY Barg U) T7 Plumbers Local 1 TN Plumbers Local 1 TV Plumbers Local 1 Background The City University of New … the employees in the above bargaining units (T7, TN and TV) are required to be covered under this program. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-762-cuny-nys-paid-family-leave-additional-bargaining-unitsState Agencies Bulletin No. 2411
… Purpose: The purpose of this bulletin is to inform agencies of the chargeback process for direct-mailed 2025 form W-2’s. Background: In order to … OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2411-direct-mailed-form-w-2-agency-chargebackNYS Common Retirement Fund Reports Third Quarter Results
… Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2021-22 was 4.74% for the … P. DiNapoli. It ended the quarter with an estimated value of $279.7 billion. “A strong third quarter kept our state … to come.” The Fund's estimated value reflects benefits of $3.62 billion paid out to retirees and beneficiaries …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… 2020. This growth continues the trend that began in April of monthly sales tax collections exceeding last year’s … levels and was up 7% (or nearly $101 million) over October of 2019. “Sales tax collections came in strong in October, … growth over the last few months is a positive sign of our economic recovery and life moving forward as we deal …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… than par value) received from the issuance of State debt. Discounts increase the interest expense associated with debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceedsIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… already been made. These transfers are authorized by §4 of the State Finance Law and annual budget bills which … in most cases the transfers are transacted on request of the Budget Director by OSC’s Bureau of State Accounting Operations. Click here to download the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfers