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Maine-Endwell Central School District – Financial Condition (2013M-49)
… audit was to examine the District’s financial condition for the period July 1, 2011, through January 3, 2013. … shortfall was from State aid and interest earnings. The effects of the revenue over-estimates were offset by the … of this over-estimation, $7.4 million, was in salaries and benefits, which should be budgeted on established salary …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Opinion 94-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … for referendum) REFERENDUM -- Permissive (need for when town purchases real property and constructs town hall) TOWN … Whether the construction of a new town hall is subject to permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Contract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid made to the State or any public department … each person signing on behalf of any bidder certifies, and in the case of a joint bid each party thereto certifies as to …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsCUNY Bulletin No. CU-120
… 1.0% deducted from each paycheck. However, one check will show the dues code 467 and the amount, and the other checks will show the agency shop fee code 468 and the amount. If an … 1.0% deducted from each paycheck. However, one check will show the dues code 249 and the amount and the other check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feeMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in … into formal contracts with the LLC and the principal owner that provided the necessary details of service and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessIX.6.B OSC Draw Procedures – IX. Federal Grants
… For most grants, drawdowns on grants cash-managed by OSC BSAO are based on an award’s … are associated with an “ACTIVE” customer contract whereas for non-managed grants the contract is “PENDING”. This status … For most grants drawdowns on grants cashmanaged by OSC BSAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6b-osc-draw-proceduresNorth Shore Central School District – Fuel Inventory (2017M-89)
… The North Shore Central School District is located in the Town of Oyster Bay in Nassau County. The District, … do not have sufficient information to ensure that the log is complete and accurate. Key Recommendations Ensure … maintain a running record of gallons dispensed on the fuel log. Reconcile the fuel log to inventory records. Any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89State Agencies Bulletin No. 1425
… Purpose To provide agency instructions for processing the 2015 CSEA … Employees in the following bargaining units who have opted to participate in the Over40 Comp Time II program: … Scientific & Technical Services BU05 Background Pursuant to a side letter contained in the 2011-2016 Agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1425-2015-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1516
… provide agency instructions for processing the 2016 CSEA and PEF Over40 Comp Time II Cash Out Affected Employees … in the 2011-2016 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and the 2015-2016 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1516-2016-csea-and-pef-over40-comp-time-ii-cash-outPlattsburgh City School District - Procurement (2019M-198)
… whether District officials procured goods and services in accordance with Board policies and applicable statutory … reviewed totaling approximately $1.1 million were procured in accordance with the District’s purchasing policies and … contracts (73 percent) totaling $56,624 were not procured in accordance with the purchasing policy. Of the services …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Other Bulletin No. 20
… 04/01/14 and may be submitted beginning in Administration Pay Period 1. The payment will be processed in a separate … payment provided the employee: Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU97 position … preliminary listing should be submitted on the Correction Sheet . The form may be duplicated if additional copies are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-20-april-2014-state-university-construction-fund-scf-civilBuffalo Academy of Science Charter School - Procurement (2019M-250)
… goods and services. Key Findings The School’s procurement policy is not comprehensive. The Board did not properly … totaling $1.3 million, as required by the School’s policy. School officials made 26 purchases totaling $289,500 … Adopt a more comprehensive written procurement policy. Approve contracts as required by the School’s policy. …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Town of Chemung – Conflict of Interest (2022M-176)
… in Town contracts. Key Findings Two Board members are the owners of two separate auto service corporations which provided automotive work to the Town, totaling $5,931, during our audit period. In …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Tuckahoe Common School District – Purchasing (2013M-158)
… Chairperson. Actual expenditures for the 2011-12 fiscal year totaled $16.8 million. Key Findings District staff did not always …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Public Health – 2023 Financial Condition Report
… monthly DOH Medicaid enrollees, but only 43 percent of the costs of DOH Medicaid claims for the State in SFY 2022-23. … expects enrollment to grow to over 1.2 million by March 2026. In 2015, New York State joined Minnesota to become the … to establish a Basic Health Program, a new low-cost health insurance option authorized by the Affordable Care Act (ACA) …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-healthUnified Court System Bulletin No. UCS-139
… adjustment will be applied to any Overpayment ( OVP ) set up in Additional Pay that has a Goal Amount and Goal Balance … of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-139-retroactive-general-salary-and-location-pay-increasesAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023 (2023-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23m1.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024 (2024-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m2.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022 (2022-M-1)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22m1.pdf