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Custodial Service Contract Procurement and Oversight (2020-N-8)
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdfReal Property Portfolio (2022-S-14) 180-Day Response
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdfNew Yorkers in Need Wrap-up (English)
The COVID-19 pandemic had devastating health, economic and social consequences. Yet for many, hardships existed long before that time; millions of New Yorkers face daily challenges to make ends meet as a result of living at or near the federal poverty level.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report.pdfReporting Resources
… Reference Materials Glossary What's New Holder Education webinar modules on demand - Coming Soon! …
https://www.osc.ny.gov/unclaimed-funds/reporters/reporting-resourcesOpinion 89-20
… opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) … and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … We are in receipt of your letter concerning the town's code of ethics. You state that copies of this code were sent …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Accounts Payable Advisory No. 56
… Section 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State Government , separation of duties is a basic internal control activity that separates key tasks …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesOpinion 92-2
… to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use … to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and … a contract for the use of hydrants which serve only a zone within the district. Under the facts presented, the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Compliance With State Arts Education Requirements (Follow-Up)
… was issued February 28, 2014, examined whether New York City Deparment of Education (DoE) students (in the 2011 … completed an Arts Education curriculum that complied with State Education Department (SED) Regulations. We found … Other Related Audit/Report of Interest New York City Department of Education: Compliance With State Arts …
https://www.osc.ny.gov/state-agencies/audits/2015/11/06/compliance-state-arts-education-requirements-followState Agencies Bulletin No. 880
… Purpose To inform agencies of the change to Reason Code IHR and the creation of Reason Codes 130 and 131 . Affected Employees All employees … called an Appointment Above the Minimum Salary. Reason Code IHR is currently used to identify employees whose … To inform agencies of the change to Reason Code IHR and the creation of Reason Codes 130 and 131 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, … Government Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of … To determine whether implementation of the Business Services Center has improved the consistency …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesState Agencies Bulletin No. 1196
… Purpose To notify agencies of the 2012 processing schedule for AC-230s (Report of Check Returned for Refund or Exchange) Affected Employees To maintain the efficiency of AC-230 processing, agencies … To notify agencies of the 2012 processing schedule for AC230s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1196-schedule-submitting-2012-returned-checksControls Over Computers (Follow-Up)
… manages the City's water supply, 14 in-City wastewater treatment plants, as well as seven treatment plants upstate. The Department also implements …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/controls-over-computers-followState Agencies Bulletin No. 709
… Purpose To notify agencies of the new processing schedule for AC-230s … of Check Returned for Refund or Exchange). Background To improve the efficiency of AC-230 processing, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/709-new-processing-schedule-submitting-returned-paychecksOpinion 2002-3
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … -- Pre-emption (special district matters) TOWN LAW §198(10); MUNICIPAL HOME RULE LAW §10(1)(i), (ii)(d)(3): A town board may not expand …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Tioga Fire District – Board Oversight (2022M-170)
… Determine whether the Tioga Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not always provide adequate oversight of District financial activities and did not complete …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170State Agencies Bulletin No. 2197
… to the agency. OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” and “home” address in PayServ, the W-2 will be mailed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackElementary and Secondary Education – 2023 Financial Condition Report
… of the Budget, schools received $4.6 billion of federal education aid in SFY 2022- 23. Schools also received $4.2 … from the American Rescue Plan Act, $1.8 billion from the Education Supplemental Appropriations Act, and $243 million … Security (CARES) Act. Federal pandemic relief for K-12 education is expected to run through SFY 2024-25. In SFY …
https://www.osc.ny.gov/reports/finance/2023-fcr/elementary-and-secondary-educationFare Evasion (Follow-Up)
… and Connecticut. The MTA has two agencies that provide bus and subway service within New York City: New York City Transit (Transit) and MTA Bus. Transit is responsible for operating the subways and the majority of public bus service throughout New York City as well as the Staten …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followState Agencies Bulletin No. 2156
… Purpose: The purpose of this bulletin is to notify agencies of changes in maintenance rates for employee housing and meals. Affected Employees: Employees with deductions for … The purpose of this bulletin is to notify agencies of changes in maintenance rates for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2156-change-maintenance-rates-employee-housing-and-meals