Search
Elmira Heights Central School District – Financial Condition (2014M-76)
… 1, 2010 through February 19, 2014. Background The Elmira Heights Central School District is located in the village of Elmira Heights, Chemung County. The District is governed by an … Elmira Heights Central School District Financial Condition 2014M76 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/19/elmira-heights-central-school-district-financial-condition-2014m-76Northville Public Library – Cash Disbursements (2015M-53)
… our audit was to evaluate the Town’s purchasing practices for the period July 1, 2013 through October 31, 2014. … Central School District. Budgeted appropriations for the 2014-15 fiscal year totaled $152,987. Key Findings …
https://www.osc.ny.gov/local-government/audits/library/2015/07/15/northville-public-library-cash-disbursements-2015m-53Opinion 97-23
… discussed in the opinion. AMBULANCE SERVICE -- Ambulance Corps (simultaneous membership in fire company) FIRE COMPANY … -- Membership (simultaneous membership in ambulance corps) VOLUNTEER FIREFIGHTERS -- Eligibility (simultaneous membership in fire company and ambulance corps) VOLUNTEERS -- Ambulance Workers (simultaneous …
https://www.osc.ny.gov/legal-opinions/opinion-97-23Loans – Divorce and Your Benefits
… NYSLRS , unless the DRO on file specifically prohibits loans. If the member has an outstanding loan balance at … pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS cannot apply a hypothetical loan reduction based on loans existing at the time of commencement of the divorce …
https://www.osc.ny.gov/retirement/members/divorce/loansState Agencies Bulletin No. 2443
… Background: The Omnibus Budget Reconciliation Bill for Budget Accountability, or One, Big, Beautiful Bill Act … or other specified statement furnished to the individual. For further information please see the IRS News Release “ Treasury, IRS provide guidance for individuals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2443-newly-created-process-report-accruals-charged-when-employee-worksVertus Charter School – Information Technology Asset Management (2025M-9)
… acquired or in use during the audit period? Audit Period July 1, 2023 – January 16, 2025 Understanding the Program … Schools purchase a wide variety of IT equipment, such as desktop computers, as well as highly portable items, such as … of IT assets in use, the cost of IT assets purchased from July 1, 2023 through August 31, 2024 totaled approximately …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9DiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… today announced a new reduction in management fees for the state’s 529 College Savings Program’s Direct Plan. It is the fourth fee reduction since 2009 for Direct Plan account holders across the state. New York’s … than $524 million to help parents across the state pay for college this year,” said DiNapoli. “The latest reduction …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planXI-A.1.B Category Codes – XI-A. Purchasing
… with guidance regarding the proper use of category codes in the Statewide Financial System (SFS). In the SFS, the category code is used on purchasing documents … of a contract, purchase requisition and/or purchase order in the SFS from a condensed list of code values most …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1b-category-codesCity of Long Beach – Budget Review (B7-16-9)
… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget includes revenue estimates of $4.9 million for beach charges, $9.3 million for refuse and garbage charges, … that are expected to be realized from increases to the beach charges, refuse and garbage charges, metered water …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Saratoga County – Financial Condition (2013M-235)
… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the facility. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a … assessors accept and process residents’ applications for STAR exemptions. The STAR program lowers the school real …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Amortization Schedules and Payoffs – Contribution Stabilization Program
… (ERS or PFRS). Click the “Amortization Schedule Review” link on the Billing Dashboard. You will be able to search for … Dashboard, click the “Amortization Payoff Calculator” link. Click the “Search” button. In the list of search …
https://www.osc.ny.gov/retirement/employers/csp/amortization-schedules-and-payoffsOverview – Membership and Enrollment
… other public retirement systems in New York State. Members are vested with five years of service (they’ve earned enough … from full- to part-time employment. Public officers are eligible for membership; however, contractors or consultants are not permitted to join NYSLRS. For important information …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… were under-estimated and expenditures over-estimated for all three fiscal years. The unrealistic budgets caused total …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. … entered into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of … who recused himself from voting because he is also the Foundation’s Executive Director. The compact does not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348SUNY Bulletin No. SU-373
… Pay Rate Chg/APS. General Deductions: For CAL employees: All deductions will remain in effect for employees who work … in the employee’s taxable gross wages, and is subject to all employment and income taxes. Questions: Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-373-2025-suny-summer-sessions-paymentsSUNY Bulletin No. SU-390
… Retirement and Deduction Information: For CAL employees: All deductions will remain in effect for employees who work … in the employee’s taxable gross wages, and is subject to all employment and income taxes. Payroll Register and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-390-2026-suny-summer-session-paymentsWorcester Central School District - Fund Balance Management (2022M-75)
Determine whether the Worcester Central School District District Board of Education Board and officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Chautauqua Lake Central School District – Procurement (2024M-3)
… – pdf] Audit Objective Determine whether Chautauqua Lake Central School District (District) officials procured … Determine whether Chautauqua Lake Central School District District officials procured fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Tuckahoe Common School District - Purchasing (2018M-228)
… We reviewed 10 professional service providers paid a total of $422,677 and found the District did not seek … $48,965 and found that the District procured goods and services from 12 vendors totaling $23,678 without obtaining … Use competitive methods to procure professional services and purchases under the bidding threshold. Obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228